GEROUSSE CONSULTING & SERVICES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GEROUSSE CONSULTING & SERVICES
Largest movements
- Receivables within one year -€99,879
down €99,879 (-73.5%), from €135,811 to €35,932
of which Trade receivables: -€115,655
- Receivables after one year +€51,262
up €51,262 (+16.5%), from €309,875 to €361,137
- Deferred charges and accrued income -€11,805
down €11,805 (-74.4%), from €15,876 to €4,071
- Debts after one year +€121,680
up €121,680 (+883%), from €13,786 to €135,465
- Trade debts -€96,876
down €96,876 (-49.9%), from €194,058 to €97,182
- Tax, wage and social debts -€77,251
down €77,251 (-93.7%), from €82,444 to €5,193
- Reserves -€42,089
down €42,089 (-22.2%), from €189,811 to €147,722
of which Distributable reserves: -€40,229
- Short-term financial debts +€20,682
up €20,682 (+301%), from €6,867 to €27,548
of which Credit institutions: +€20,682
- Gross operating margin -€51,768
down €51,768 (-50.9%), from €101,782 to €50,014
- Taxes -€14,674
down €14,674 (-61.4%), from €23,898 to €9,224
- Financial charges +€9,278
up €9,278 (+98.1%), from €9,454 to €18,733
- Other operating charges -€4,967
down €4,967 (-50.4%), from €9,858 to €4,891
- Financial income +€2,331
up €2,331 (+32.6%), from €7,158 to €9,489
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €541,408 | €478,304 | -€63,103 | -11.7% |
| Fixed assets | 21/28 | €79,835 | €77,154 | -€2,681 | -3.4% |
| Tangible fixed assets | 22/27 | €78,785 | €76,104 | -€2,681 | -3.4% |
| Land and buildings | 22 | €56,467 | €60,108 | +€3,642 | +6.4% |
| Plant, machinery and equipment | 23 | €19,792 | €14,304 | -€5,488 | -27.7% |
| Furniture and vehicles | 24 | €2,526 | €1,692 | -€834 | -33.0% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €461,573 | €401,151 | -€60,422 | -13.1% |
| Amounts receivable after more than one year | 29 | €309,875 | €361,137 | +€51,262 | +16.5% |
| Other amounts receivable | 291 | €309,875 | €361,137 | +€51,262 | +16.5% |
| Amounts receivable within one year | 40/41 | €135,811 | €35,932 | -€99,879 | -73.5% |
| Trade receivables | 40 | €134,709 | €19,054 | -€115,655 | -85.9% |
| Other amounts receivable | 41 | €1,102 | €16,877 | +€15,776 | +1,432% |
| Cash at bank and in hand | 54/58 | €12 | €12 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €15,876 | €4,071 | -€11,805 | -74.4% |
| Total equity and liabilities | 10/49 | €541,408 | €478,304 | -€63,103 | -11.7% |
| Equity | 10/15 | €208,411 | €166,322 | -€42,089 | -20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €189,811 | €147,722 | -€42,089 | -22.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €187,951 | €147,722 | -€40,229 | -21.4% |
| Amounts payable | 17/49 | €332,996 | €311,982 | -€21,014 | -6.3% |
| Amounts payable after more than one year | 17 | €13,786 | €135,465 | +€121,680 | +883% |
| Financial debts | 170/4 | €13,786 | €135,465 | +€121,680 | +883% |
| Amounts payable within one year | 42/48 | €319,211 | €176,517 | -€142,694 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €35,842 | €46,593 | +€10,752 | +30.0% |
| Financial debts | 43 | €6,867 | €27,548 | +€20,682 | +301% |
| Credit institutions | 430/8 | €5,389 | €26,070 | +€20,682 | +384% |
| Other loans | 439 | €1,478 | €1,478 | = | 0.0% |
| Trade debts | 44 | €194,058 | €97,182 | -€96,876 | -49.9% |
| Suppliers | 440/4 | €194,058 | €97,182 | -€96,876 | -49.9% |
| Taxes, remuneration and social security | 45 | €82,444 | €5,193 | -€77,251 | -93.7% |
| Taxes | 450/3 | €82,444 | €5,193 | -€77,251 | -93.7% |
| Non-recurring operating income | 76A | €5,576 | - | -€5,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,988 | €16,283 | +€2,296 | +16.4% |
| Other operating charges | 640/8 | €9,858 | €4,891 | -€4,967 | -50.4% |
| Gross operating margin | 9900 | €101,782 | €50,014 | -€51,768 | -50.9% |
| Operating profit (loss) | 9901 | €77,937 | €28,840 | -€49,097 | -63.0% |
| Financial income | 75/76B | €7,158 | €9,489 | +€2,331 | +32.6% |
| Recurring financial income | 75 | €7,158 | €9,489 | +€2,331 | +32.6% |
| Financial charges | 65/66B | €9,454 | €18,733 | +€9,278 | +98.1% |
| Recurring financial charges | 65 | €9,454 | €18,733 | +€9,278 | +98.1% |
| Profit (loss) for the period before taxes | 9903 | €75,640 | €19,596 | -€56,044 | -74.1% |
| Income taxes | 67/77 | €23,898 | €9,224 | -€14,674 | -61.4% |
| Profit (loss) for the period | 9904 | €51,742 | €10,372 | -€41,370 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,742 | €10,372 | -€41,370 | -80.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.