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Gersyl: what changed

Two fiscal 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.

What changed

Gersyl

BE 0402.137.749
NACE 27.402, Manufacture of electrical equipment
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€335
2023 · €92+€243
Equity
-€24,568
2023 · -€24,903+€335
Cash
€2,481
2023 · €5,403-€2,923
Balance sheet total
€188,652
2023 · €198,446-€9,794

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€6,869

    down €6,869 (-77.3%), from €8,891 to €2,022

    of which Trade receivables: -€6,586

  • Cash -€2,923

    down €2,923 (-54.1%), from €5,403 to €2,481

    mainly Trade debts (-€8,472) and Other debts (-€1,680)

Equity and liabilities
  • Trade debts -€8,472

    down €8,472 (-66.3%), from €12,787 to €4,315

Income statement
  • Financial charges -€413

    down €413 (-65.5%), from €631 to €218

  • Other operating charges +€350

    up €350 (+948.6%), from €37 to €387

  • Gross operating margin +€180

    up €180 (+23.6%), from €760 to €940

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €92
Gross operating margin +€180
Other operating charges -€350
Financial charges +€413
Result 2024 €335

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€2,923
Investment €0
Financing €0
Cash 2023 €5,403
Net result for the year +€335
Stocks and contracts +€3
Receivables within one year +€6,869
Trade debts -€8,472
Tax, wage and social debts +€23
Other debts -€1,680
Cash 2024 €2,481
Every line side by side 31 lines
Line Code 2023 2024 Change %
Total assets 20/58 €198,446 €188,652 -€9,794 -4.9%
Fixed assets 21/28 €3,347 €3,347 = 0.0%
Financial fixed assets 28 €3,347 €3,347 = 0.0%
Current assets 29/58 €195,099 €185,305 -€9,794 -5.0%
Stocks and contracts in progress 3 €180,804 €180,802 -€3 0.0%
Stocks 30/36 €180,804 €180,802 -€3 0.0%
Amounts receivable within one year 40/41 €8,891 €2,022 -€6,869 -77.3%
Trade receivables 40 €8,533 €1,947 -€6,586 -77.2%
Other amounts receivable 41 €359 €76 -€283 -78.9%
Cash at bank and in hand 54/58 €5,403 €2,481 -€2,923 -54.1%
Total equity and liabilities 10/49 €198,446 €188,652 -€9,794 -4.9%
Equity 10/15 -€24,903 -€24,568 +€335 +1.3%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €82,328 €82,328 = 0.0%
Distributable reserves 133 €82,328 €82,328 = 0.0%
Profit (loss) carried forward 14 -€125,823 -€125,488 +€335 +0.3%
Amounts payable 17/49 €223,349 €213,220 -€10,129 -4.5%
Amounts payable within one year 42/48 €223,349 €213,220 -€10,129 -4.5%
Trade debts 44 €12,787 €4,315 -€8,472 -66.3%
Suppliers 440/4 €12,787 €4,315 -€8,472 -66.3%
Taxes, remuneration and social security 45 €150 €173 +€23 +15.1%
Taxes 450/3 €150 €173 +€23 +15.1%
Other amounts payable 47/48 €210,412 €208,732 -€1,680 -0.8%
Other operating charges 640/8 €37 €387 +€350 +948.6%
Gross operating margin 9900 €760 €940 +€180 +23.6%
Operating profit (loss) 9901 €723 €552 -€171 -23.6%
Financial charges 65/66B €631 €218 -€413 -65.5%
Recurring financial charges 65 €631 €218 -€413 -65.5%
Profit (loss) for the period before taxes 9903 €92 €335 +€243 +263.4%
Profit (loss) for the period 9904 €92 €335 +€243 +263.4%
Profit (loss) for the period to be appropriated 9905 €92 €335 +€243 +263.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.