GESIMMO PARTNER: 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.
GESIMMO PARTNER
Largest movements
- Tangible fixed assets -€29,705
down €29,705 (-34.4%), from €86,429 to €56,724
of which Land and buildings: -€37,002
- Cash -€23,512
down €23,512 (-35.2%), from €66,775 to €43,263
mainly Other debts (-€87,172) and Contributions, distributions and other (-€31,252)
- Receivables within one year +€23,146
up €23,146 (+39.0%), from €59,290 to €82,435
of which Trade receivables: +€23,057
- Current investments +€20,195
up €20,195 (+7.0%), from €288,965 to €309,160
- Deferred charges and accrued income +€8,049
up €8,049 (+77.8%), from €10,342 to €18,390
- Reserves +€96,190
up €96,190 (+31.6%), from €304,594 to €400,785
of which Distributable reserves: +€96,190
- Other debts -€87,172
down €87,172 (-95.1%), from €91,696 to €4,524
- Tax, wage and social debts +€30,488
up €30,488 (+84.9%), from €35,923 to €66,410
of which Taxes: +€29,487
- Debts after one year -€30,481
down €30,481 (-73.9%), from €41,267 to €10,786
- Current portion of long-term debt -€9,885
down €9,885 (-39.0%), from €25,336 to €15,452
- Gross operating margin +€64,886
up €64,886 (+24.8%), from €261,238 to €326,125
- Taxes +€20,814
up €20,814 (+63.1%), from €32,987 to €53,800
- Staff costs +€5,471
up €5,471 (+4.1%), from €134,884 to €140,355
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 | €513,463 | €511,635 | -€1,828 | -0.4% |
| Fixed assets | 21/28 | €86,429 | €56,724 | -€29,705 | -34.4% |
| Tangible fixed assets | 22/27 | €86,429 | €56,724 | -€29,705 | -34.4% |
| Land and buildings | 22 | €74,277 | €37,275 | -€37,002 | -49.8% |
| Plant, machinery and equipment | 23 | €355 | €479 | +€125 | +35.2% |
| Furniture and vehicles | 24 | €8,134 | €12,344 | +€4,211 | +51.8% |
| Other tangible fixed assets | 26 | €3,664 | €6,625 | +€2,961 | +80.8% |
| Current assets | 29/58 | €427,034 | €454,911 | +€27,877 | +6.5% |
| Stocks and contracts in progress | 3 | €1,663 | €1,663 | = | 0.0% |
| Stocks | 30/36 | €1,663 | €1,663 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €59,290 | €82,435 | +€23,146 | +39.0% |
| Trade receivables | 40 | €53,513 | €76,569 | +€23,057 | +43.1% |
| Other amounts receivable | 41 | €5,777 | €5,866 | +€89 | +1.5% |
| Current investments | 50/53 | €288,965 | €309,160 | +€20,195 | +7.0% |
| Cash at bank and in hand | 54/58 | €66,775 | €43,263 | -€23,512 | -35.2% |
| Deferred charges and accrued income | 490/1 | €10,342 | €18,390 | +€8,049 | +77.8% |
| Total equity and liabilities | 10/49 | €513,463 | €511,635 | -€1,828 | -0.4% |
| Equity | 10/15 | €317,094 | €413,285 | +€96,190 | +30.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €304,594 | €400,785 | +€96,190 | +31.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €302,734 | €398,925 | +€96,190 | +31.8% |
| Amounts payable | 17/49 | €196,369 | €98,350 | -€98,018 | -49.9% |
| Amounts payable after more than one year | 17 | €41,267 | €10,786 | -€30,481 | -73.9% |
| Financial debts | 170/4 | €41,267 | €10,786 | -€30,481 | -73.9% |
| Amounts payable within one year | 42/48 | €155,102 | €87,564 | -€67,538 | -43.5% |
| Current portion of amounts payable after more than one year | 42 | €25,336 | €15,452 | -€9,885 | -39.0% |
| Trade debts | 44 | €2,146 | €1,178 | -€968 | -45.1% |
| Suppliers | 440/4 | €2,146 | €1,178 | -€968 | -45.1% |
| Taxes, remuneration and social security | 45 | €35,923 | €66,410 | +€30,488 | +84.9% |
| Taxes | 450/3 | €19,787 | €49,273 | +€29,487 | +149.0% |
| Remuneration and social security | 454/9 | €16,136 | €17,137 | +€1,001 | +6.2% |
| Other amounts payable | 47/48 | €91,696 | €4,524 | -€87,172 | -95.1% |
| Non-recurring operating income | 76A | €1 | €6,553 | +€6,552 | +808921.0% |
| Remuneration, social security and pensions | 62 | €134,884 | €140,355 | +€5,471 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,138 | €5,083 | -€1,055 | -17.2% |
| Other operating charges | 640/8 | €1,430 | €1,527 | +€97 | +6.8% |
| Non-recurring operating charges | 66A | €25 | €10 | -€15 | -59.5% |
| Gross operating margin | 9900 | €261,238 | €326,125 | +€64,886 | +24.8% |
| Operating profit (loss) | 9901 | €118,761 | €179,150 | +€60,389 | +50.8% |
| Financial income | 75/76B | €6,138 | €6,170 | +€32 | +0.5% |
| Recurring financial income | 75 | €6,138 | €6,170 | +€32 | +0.5% |
| Financial charges | 65/66B | €4,774 | €4,078 | -€696 | -14.6% |
| Recurring financial charges | 65 | €4,774 | €4,078 | -€696 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €120,125 | €181,242 | +€61,117 | +50.9% |
| Income taxes | 67/77 | €32,987 | €53,800 | +€20,814 | +63.1% |
| Profit (loss) for the period | 9904 | €87,139 | €127,442 | +€40,303 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €87,139 | €127,442 | +€40,303 | +46.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.