GERRY LM: 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.
GERRY LM
Largest movements
- Receivables within one year +€25,932
up €25,932 (+349%), from €7,435 to €33,367
of which Other amounts receivable: +€18,118
- Cash -€4,012
down €4,012 (-36.3%), from €11,062 to €7,050
mainly Receivables within one year (-€25,932) and Trade debts (-€5,177)
- Profit (loss) carried forward +€23,439
up €23,439 (+611%), from €3,834 to €27,273
- Tax, wage and social debts +€7,851
up €7,851 (+245%), from €3,211 to €11,062
of which Taxes: +€10,088
- Trade debts -€5,177
down €5,177 (-39.0%), from €13,258 to €8,082
- Other debts -€4,195
no longer reported in 2025 (was €4,195)
- Turnover -€52,670
no longer reported in 2025 (was €52,670)
- Purchases and services -€39,368
no longer reported in 2025 (was €39,368)
- Gross operating margin +€23,549
up €23,549 (+177%), from €13,302 to €36,852
- Taxes +€5,233
up €5,233 (+537%), from €974 to €6,207
- Other operating charges -€1,098
down €1,098 (-13.1%), from €8,405 to €7,307
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 | €27,498 | €49,417 | +€21,919 | +79.7% |
| Fixed assets | 21/28 | €9,000 | €9,000 | = | 0.0% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €18,498 | €40,417 | +€21,919 | +118% |
| Amounts receivable within one year | 40/41 | €7,435 | €33,367 | +€25,932 | +349% |
| Trade receivables | 40 | €7,435 | €15,249 | +€7,813 | +105% |
| Other amounts receivable | 41 | - | €18,118 | +€18,118 | |
| Cash at bank and in hand | 54/58 | €11,062 | €7,050 | -€4,012 | -36.3% |
| Total equity and liabilities | 10/49 | €27,498 | €49,417 | +€21,919 | +79.7% |
| Equity | 10/15 | €6,834 | €30,273 | +€23,439 | +343% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,834 | €27,273 | +€23,439 | +611% |
| Amounts payable | 17/49 | €20,664 | €19,144 | -€1,520 | -7.4% |
| Amounts payable within one year | 42/48 | €20,664 | €19,144 | -€1,520 | -7.4% |
| Trade debts | 44 | €13,258 | €8,082 | -€5,177 | -39.0% |
| Suppliers | 440/4 | €13,258 | €8,082 | -€5,177 | -39.0% |
| Taxes, remuneration and social security | 45 | €3,211 | €11,062 | +€7,851 | +245% |
| Taxes | 450/3 | €974 | €11,062 | +€10,088 | +1,036% |
| Remuneration and social security | 454/9 | €2,237 | - | -€2,237 | |
| Other amounts payable | 47/48 | €4,195 | - | -€4,195 | |
| Turnover | 70 | €52,670 | - | -€52,670 | |
| Goods, raw materials, services and sundry goods | 60/61 | €39,368 | - | -€39,368 | |
| Remuneration, social security and pensions | 62 | €90 | €336 | +€246 | +274% |
| Other operating charges | 640/8 | €8,405 | €7,307 | -€1,098 | -13.1% |
| Gross operating margin | 9900 | €13,302 | €36,852 | +€23,549 | +177% |
| Operating profit (loss) | 9901 | €4,807 | €29,208 | +€24,401 | +508% |
| Financial income | 75/76B | - | €588 | +€588 | |
| Recurring financial income | 75 | - | €588 | +€588 | |
| Financial charges | 65/66B | - | €150 | +€150 | |
| Recurring financial charges | 65 | - | €150 | +€150 | |
| Profit (loss) for the period before taxes | 9903 | €4,807 | €29,647 | +€24,839 | +517% |
| Income taxes | 67/77 | €974 | €6,207 | +€5,233 | +537% |
| Profit (loss) for the period | 9904 | €3,834 | €23,439 | +€19,606 | +511% |
| Profit (loss) for the period to be appropriated | 9905 | €3,834 | €23,439 | +€19,606 | +511% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.