GESIM CO: 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.
GESIM CO
Largest movements
- Cash +€99,126
up €99,126 (+941.5%), from €10,528 to €109,654
mainly Contributions, distributions and other (+€275,000) and Depreciation (+€15,919)
- Tangible fixed assets -€10,462
down €10,462 (-2.0%), from €516,617 to €506,155
- Contributions +€275,000
up €275,000 (+46.4%), from €592,580 to €867,580
of which Capital: +€275,000
- Debts after one year -€170,000
no longer reported in 2025 (was €170,000)
- Trade debts -€9,630
down €9,630 (-67.9%), from €14,184 to €4,554
- Gross operating margin +€2,493
up €2,493 (+12.9%), from €19,362 to €21,855
- Depreciation +€319
up €319 (+2.0%), from €15,600 to €15,919
- Other operating charges -€262
down €262 (-6.4%), from €4,130 to €3,868
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.
Cash bridge derived
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 | €531,587 | €620,477 | +€88,889 | +16.7% |
| Fixed assets | 21/28 | €516,617 | €506,155 | -€10,462 | -2.0% |
| Tangible fixed assets | 22/27 | €516,617 | €506,155 | -€10,462 | -2.0% |
| Land and buildings | 22 | €516,617 | €506,155 | -€10,462 | -2.0% |
| Current assets | 29/58 | €14,970 | €114,321 | +€99,351 | +663.6% |
| Cash at bank and in hand | 54/58 | €10,528 | €109,654 | +€99,126 | +941.5% |
| Deferred charges and accrued income | 490/1 | €4,442 | €4,667 | +€225 | +5.1% |
| Total equity and liabilities | 10/49 | €531,587 | €620,477 | +€88,889 | +16.7% |
| Equity | 10/15 | €324,560 | €595,357 | +€270,797 | +83.4% |
| Contributions | 10/11 | €592,580 | €867,580 | +€275,000 | +46.4% |
| Capital | 10 | €475,000 | €750,000 | +€275,000 | +57.9% |
| Issued capital | 100 | €475,000 | €750,000 | +€275,000 | +57.9% |
| Outside capital | 11 | €117,580 | €117,580 | = | 0.0% |
| Share premium | 1100/10 | €117,580 | €117,580 | = | 0.0% |
| Reserves | 13 | €6,022 | €6,022 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,273 | €3,273 | = | 0.0% |
| Other | 1319 | €3,273 | €3,273 | = | 0.0% |
| Distributable reserves | 133 | €2,750 | €2,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€274,043 | -€278,246 | -€4,203 | -1.5% |
| Amounts payable | 17/49 | €207,028 | €25,120 | -€181,908 | -87.9% |
| Amounts payable after more than one year | 17 | €170,000 | - | -€170,000 | |
| Other amounts payable | 178/9 | €170,000 | - | -€170,000 | |
| Amounts payable within one year | 42/48 | €29,153 | €17,402 | -€11,751 | -40.3% |
| Trade debts | 44 | €14,184 | €4,554 | -€9,630 | -67.9% |
| Suppliers | 440/4 | €14,184 | €4,554 | -€9,630 | -67.9% |
| Other amounts payable | 47/48 | €14,969 | €12,848 | -€2,121 | -14.2% |
| Accrued charges and deferred income | 492/3 | €7,875 | €7,718 | -€157 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,600 | €15,919 | +€319 | +2.0% |
| Other operating charges | 640/8 | €4,130 | €3,868 | -€262 | -6.4% |
| Gross operating margin | 9900 | €19,362 | €21,855 | +€2,493 | +12.9% |
| Operating profit (loss) | 9901 | -€368 | €2,069 | +€2,437 | |
| Financial charges | 65/66B | €6,428 | €6,272 | -€156 | -2.4% |
| Recurring financial charges | 65 | €6,428 | €6,272 | -€156 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,796 | -€4,203 | +€2,593 | +38.2% |
| Profit (loss) for the period | 9904 | -€6,796 | -€4,203 | +€2,593 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,796 | -€4,203 | +€2,593 | +38.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.