GERVAIS PARTNERS: 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.
GERVAIS PARTNERS
Largest movements
- Receivables within one year -€81,857
down €81,857 (-46.3%), from €176,717 to €94,860
of which Other amounts receivable: -€90,494
- Cash -€11,184
down €11,184 (-64.2%), from €17,427 to €6,243
mainly Other debts (-€37,563) and Net result for the year (-€34,226)
- Tangible fixed assets -€5,025
down €5,025 (-12.6%), from €39,883 to €34,859
of which Furniture and vehicles: -€5,025
- Other debts -€37,563
no longer reported in 2025 (was €37,563)
- Profit (loss) carried forward -€34,226
new in 2025: -€34,226
- Tax, wage and social debts -€21,003
down €21,003 (-41.4%), from €50,676 to €29,673
of which Taxes: -€24,003
- Trade debts -€5,736
down €5,736 (-47.6%), from €12,059 to €6,323
- Gross operating margin -€74,130
down €74,130, from €46,134 to -€27,996
- Financial charges -€15,162
down €15,162 (-79.9%), from €18,983 to €3,820
- Taxes -€9,410
down €9,410 (-97.7%), from €9,635 to €225
- Depreciation +€2,732
up €2,732 (+119%), from €2,292 to €5,025
- Financial income -€2,078
down €2,078 (-29.7%), from €7,003 to €4,924
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 | €366,030 | €266,075 | -€99,956 | -27.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €164,883 | €159,859 | -€5,025 | -3.0% |
| Tangible fixed assets | 22/27 | €39,883 | €34,859 | -€5,025 | -12.6% |
| Furniture and vehicles | 24 | €39,883 | €34,859 | -€5,025 | -12.6% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €125,000 | €125,000 | = | 0.0% |
| Current assets | 29/58 | €201,147 | €106,216 | -€94,931 | -47.2% |
| Amounts receivable within one year | 40/41 | €176,717 | €94,860 | -€81,857 | -46.3% |
| Trade receivables | 40 | €8,637 | €17,274 | +€8,637 | +100% |
| Other amounts receivable | 41 | €168,080 | €77,586 | -€90,494 | -53.8% |
| Cash at bank and in hand | 54/58 | €17,427 | €6,243 | -€11,184 | -64.2% |
| Deferred charges and accrued income | 490/1 | €7,003 | €5,113 | -€1,889 | -27.0% |
| Total equity and liabilities | 10/49 | €366,030 | €266,075 | -€99,956 | -27.3% |
| Equity | 10/15 | €264,062 | €229,836 | -€34,226 | -13.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €251,662 | €251,662 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €231,052 | €231,052 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€34,226 | -€34,226 | |
| Amounts payable | 17/49 | €101,968 | €36,239 | -€65,730 | -64.5% |
| Amounts payable within one year | 42/48 | €101,968 | €36,239 | -€65,730 | -64.5% |
| Financial debts | 43 | €1,671 | €243 | -€1,428 | -85.5% |
| Credit institutions | 430/8 | €1,671 | €243 | -€1,428 | -85.5% |
| Trade debts | 44 | €12,059 | €6,323 | -€5,736 | -47.6% |
| Suppliers | 440/4 | €12,059 | €6,323 | -€5,736 | -47.6% |
| Taxes, remuneration and social security | 45 | €50,676 | €29,673 | -€21,003 | -41.4% |
| Taxes | 450/3 | €50,676 | €26,673 | -€24,003 | -47.4% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €37,563 | - | -€37,563 | |
| Non-recurring operating income | 76A | - | €1,242 | +€1,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,292 | €5,025 | +€2,732 | +119% |
| Other operating charges | 640/8 | €3,891 | €2,085 | -€1,807 | -46.4% |
| Gross operating margin | 9900 | €46,134 | -€27,996 | -€74,130 | |
| Operating profit (loss) | 9901 | €39,951 | -€35,105 | -€75,056 | |
| Financial income | 75/76B | €7,003 | €4,924 | -€2,078 | -29.7% |
| Recurring financial income | 75 | €7,003 | €4,924 | -€2,078 | -29.7% |
| Financial charges | 65/66B | €18,983 | €3,820 | -€15,162 | -79.9% |
| Recurring financial charges | 65 | €18,983 | €3,820 | -€15,162 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | €27,971 | -€34,001 | -€61,972 | |
| Income taxes | 67/77 | €9,635 | €225 | -€9,410 | -97.7% |
| Profit (loss) for the period | 9904 | €18,336 | -€34,226 | -€52,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,336 | -€34,226 | -€52,562 |
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 28 October 2026 via checked.be.