GOMMERSCO: 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.
GOMMERSCO
Largest movements
- Cash +€440,985
up €440,985 (+185%), from €237,860 to €678,845
mainly Net result for the year (+€269,136) and Current investments (+€145,000)
- Current investments -€145,000
down €145,000 (-17.7%), from €817,097 to €672,097
- Reserves +€269,136
up €269,136 (+25.1%), from €1.1m to €1.3m
of which Distributable reserves: +€269,136
- Gross operating margin +€17,569
up €17,569 (+4.8%), from €367,912 to €385,480
- Taxes +€6,335
up €6,335 (+5.6%), from €113,582 to €119,917
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 | €1,119,382 | €1,392,675 | +€273,292 | +24.4% |
| Fixed assets | 21/28 | €32,716 | €19,383 | -€13,333 | -40.8% |
| Tangible fixed assets | 22/27 | €32,716 | €19,383 | -€13,333 | -40.8% |
| Furniture and vehicles | 24 | €32,716 | €19,383 | -€13,333 | -40.8% |
| Current assets | 29/58 | €1,086,667 | €1,373,292 | +€286,625 | +26.4% |
| Amounts receivable within one year | 40/41 | €31,065 | €19,102 | -€11,963 | -38.5% |
| Trade receivables | 40 | €3,910 | €1,442 | -€2,469 | -63.1% |
| Other amounts receivable | 41 | €27,155 | €17,660 | -€9,494 | -35.0% |
| Current investments | 50/53 | €817,097 | €672,097 | -€145,000 | -17.7% |
| Cash at bank and in hand | 54/58 | €237,860 | €678,845 | +€440,985 | +185% |
| Deferred charges and accrued income | 490/1 | €645 | €3,247 | +€2,603 | +404% |
| Total equity and liabilities | 10/49 | €1,119,382 | €1,392,675 | +€273,292 | +24.4% |
| Equity | 10/15 | €1,082,583 | €1,351,720 | +€269,136 | +24.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,070,183 | €1,339,320 | +€269,136 | +25.1% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,051,433 | €1,320,570 | +€269,136 | +25.6% |
| Amounts payable | 17/49 | €36,799 | €40,955 | +€4,156 | +11.3% |
| Amounts payable within one year | 42/48 | €36,799 | €40,955 | +€4,156 | +11.3% |
| Trade debts | 44 | - | €2,952 | +€2,952 | |
| Suppliers | 440/4 | - | €2,952 | +€2,952 | |
| Taxes, remuneration and social security | 45 | €25,775 | €27,130 | +€1,355 | +5.3% |
| Taxes | 450/3 | €25,775 | €27,130 | +€1,355 | +5.3% |
| Other amounts payable | 47/48 | €11,024 | €10,873 | -€151 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,867 | €13,333 | -€535 | -3.9% |
| Other operating charges | 640/8 | €683 | €1,126 | +€443 | +64.8% |
| Gross operating margin | 9900 | €367,912 | €385,480 | +€17,569 | +4.8% |
| Operating profit (loss) | 9901 | €353,361 | €371,021 | +€17,661 | +5.0% |
| Financial income | 75/76B | €16,532 | €18,878 | +€2,346 | +14.2% |
| Recurring financial income | 75 | €16,532 | €18,878 | +€2,346 | +14.2% |
| Financial charges | 65/66B | €802 | €846 | +€44 | +5.5% |
| Recurring financial charges | 65 | €802 | €846 | +€44 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €369,091 | €389,053 | +€19,962 | +5.4% |
| Income taxes | 67/77 | €113,582 | €119,917 | +€6,335 | +5.6% |
| Profit (loss) for the period | 9904 | €255,509 | €269,136 | +€13,627 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €255,509 | €269,136 | +€13,627 | +5.3% |
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 14 October 2026 via checked.be.