GESIMPRO: 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.
GESIMPRO
Largest movements
- Financial fixed assets +€2.6m
up €2.6m (+89.0%), from €2.9m to €5.5m
- Receivables within one year -€804,544
down €804,544 (-45.8%), from €1.8m to €951,172
of which Other amounts receivable: -€804,419
- Cash +€665,475
up €665,475 (+2020.8%), from €32,932 to €698,407
mainly Trade debts (+€1.3m) and Net result for the year (+€1.1m)
- Receivables after one year +€433,521
up €433,521 (+25.1%), from €1.7m to €2.2m
- Trade debts +€1.3m
up €1.3m (+122473.1%), from €1,049 to €1.3m
- Short-term financial debts +€640,798
up €640,798 (+25.4%), from €2.5m to €3.2m
- Profit (loss) carried forward +€627,467
up €627,467 (+17.1%), from €3.7m to €4.3m
- Reserves +€505,200
up €505,200 (+136.4%), from €370,350 to €875,550
of which Tax-exempt reserves: +€336,800
- Current portion of long-term debt +€275,871
up €275,871 (+154.3%), from €178,806 to €454,677
- Turnover +€2.5m
up €2.5m (+374.9%), from €657,693 to €3.1m
- Purchases and services +€1.3m
up €1.3m (+680.0%), from €191,010 to €1.5m
- Gross operating margin +€1.2m
up €1.2m (+250.4%), from €466,683 to €1.6m
- Financial income -€851,909
down €851,909 (-84.5%), from €1.0m to €156,761
- Taxes +€237,546
up €237,546 (+355.3%), from €66,852 to €304,398
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 | €14,203,148 | €17,087,383 | +€2.9m | +20.3% |
| Fixed assets | 21/28 | €6,564,607 | €9,089,908 | +€2.5m | +38.5% |
| Tangible fixed assets | 22/27 | €3,654,772 | €3,590,658 | -€64,114 | -1.8% |
| Land and buildings | 22 | €3,654,772 | €3,590,658 | -€64,114 | -1.8% |
| Financial fixed assets | 28 | €2,909,835 | €5,499,250 | +€2.6m | +89.0% |
| Current assets | 29/58 | €7,638,540 | €7,997,476 | +€358,935 | +4.7% |
| Amounts receivable after more than one year | 29 | €1,728,014 | €2,161,536 | +€433,521 | +25.1% |
| Other amounts receivable | 291 | €1,728,014 | €2,161,536 | +€433,521 | +25.1% |
| Stocks and contracts in progress | 3 | €4,042,666 | €4,087,235 | +€44,569 | +1.1% |
| Stocks | 30/36 | €4,042,666 | €4,087,235 | +€44,569 | +1.1% |
| Amounts receivable within one year | 40/41 | €1,755,716 | €951,172 | -€804,544 | -45.8% |
| Trade receivables | 40 | €130 | €5 | -€125 | -96.2% |
| Other amounts receivable | 41 | €1,755,586 | €951,167 | -€804,419 | -45.8% |
| Cash at bank and in hand | 54/58 | €32,932 | €698,407 | +€665,475 | +2020.8% |
| Deferred charges and accrued income | 490/1 | €79,213 | €99,127 | +€19,914 | +25.1% |
| Total equity and liabilities | 10/49 | €14,203,148 | €17,087,383 | +€2.9m | +20.3% |
| Equity | 10/15 | €4,171,810 | €5,304,477 | +€1.1m | +27.2% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €370,350 | €875,550 | +€505,200 | +136.4% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,500 | €547,300 | +€336,800 | +160.0% |
| Distributable reserves | 133 | €147,350 | €315,750 | +€168,400 | +114.3% |
| Profit (loss) carried forward | 14 | €3,676,460 | €4,303,927 | +€627,467 | +17.1% |
| Amounts payable | 17/49 | €10,031,337 | €11,782,906 | +€1.8m | +17.5% |
| Amounts payable after more than one year | 17 | €1,414,696 | €1,225,526 | -€189,170 | -13.4% |
| Financial debts | 170/4 | €1,214,696 | €1,125,526 | -€89,170 | -7.3% |
| Other amounts payable | 178/9 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Amounts payable within one year | 42/48 | €8,563,222 | €10,450,790 | +€1.9m | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €178,806 | €454,677 | +€275,871 | +154.3% |
| Financial debts | 43 | €2,523,347 | €3,164,145 | +€640,798 | +25.4% |
| Credit institutions | 430/8 | €2,523,347 | €3,164,145 | +€640,798 | +25.4% |
| Trade debts | 44 | €1,049 | €1,285,718 | +€1.3m | +122473.1% |
| Suppliers | 440/4 | €1,049 | €1,285,718 | +€1.3m | +122473.1% |
| Advances received on contracts in progress | 46 | €401,956 | €322,698 | -€79,258 | -19.7% |
| Taxes, remuneration and social security | 45 | €39,577 | €16,921 | -€22,655 | -57.2% |
| Taxes | 450/3 | €39,577 | €16,921 | -€22,655 | -57.2% |
| Other amounts payable | 47/48 | €5,418,488 | €5,206,630 | -€211,857 | -3.9% |
| Accrued charges and deferred income | 492/3 | €53,419 | €106,590 | +€53,171 | +99.5% |
| Turnover | 70 | €657,693 | €3,123,235 | +€2.5m | +374.9% |
| Non-recurring operating income | 76A | - | €1,705 | +€1,705 | |
| Goods, raw materials, services and sundry goods | 60/61 | €191,010 | €1,489,910 | +€1.3m | +680.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,819 | €55,819 | = | 0.0% |
| Other operating charges | 640/8 | €43,189 | €31,346 | -€11,843 | -27.4% |
| Gross operating margin | 9900 | €466,683 | €1,635,030 | +€1.2m | +250.4% |
| Operating profit (loss) | 9901 | €367,675 | €1,547,865 | +€1.2m | +321.0% |
| Financial income | 75/76B | €1,008,670 | €156,761 | -€851,909 | -84.5% |
| Recurring financial income | 75 | €1,008,670 | €156,761 | -€851,909 | -84.5% |
| Financial charges | 65/66B | €313,128 | €267,561 | -€45,567 | -14.6% |
| Recurring financial charges | 65 | €313,128 | €267,561 | -€45,567 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €1,063,217 | €1,437,065 | +€373,848 | +35.2% |
| Income taxes | 67/77 | €66,852 | €304,398 | +€237,546 | +355.3% |
| Profit (loss) for the period | 9904 | €996,364 | €1,132,667 | +€136,302 | +13.7% |
| Transfer from tax-exempt reserves | 789 | €147,350 | €168,400 | +€21,050 | +14.3% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €505,200 | +€463,100 | +1100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,101,614 | €795,867 | -€305,748 | -27.8% |
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.