GUMERA: 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.
GUMERA
Largest movements
- Cash +€38,757
up €38,757 (+57.7%), from €67,158 to €105,915
mainly Net result for the year (+€26,317) and Receivables within one year (+€17,406)
- Receivables within one year -€17,406
down €17,406 (-95.9%), from €18,159 to €754
of which Trade receivables: -€12,825
- Current investments +€3,028
up €3,028 (+5.4%), from €56,045 to €59,073
- Tangible fixed assets -€2,668
down €2,668 (-100.0%), from €2,668 to €0
- Reserves +€26,317
up €26,317 (+20.9%), from €126,081 to €152,397
- Trade debts -€5,779
down €5,779 (-91.4%), from €6,324 to €545
- Tax, wage and social debts +€1,699
up €1,699 (+238.0%), from €714 to €2,413
- Gross operating margin +€44,308
up €44,308, from -€11,331 to €32,976
- Taxes +€6,597
up €6,597 (+3367.4%), from €196 to €6,793
- Financial income +€3,857
up €3,857 (+742.9%), from €519 to €4,376
- Depreciation -€3,329
down €3,329 (-55.5%), from €5,997 to €2,668
- Financial charges -€1,909
down €1,909 (-93.9%), from €2,033 to €123
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 | €145,661 | €167,331 | +€21,670 | +14.9% |
| Fixed assets | 21/28 | €2,668 | €0 | -€2,668 | -100.0% |
| Tangible fixed assets | 22/27 | €2,668 | €0 | -€2,668 | -100.0% |
| Furniture and vehicles | 24 | €2,668 | €0 | -€2,668 | -100.0% |
| Current assets | 29/58 | €142,993 | €167,331 | +€24,338 | +17.0% |
| Amounts receivable within one year | 40/41 | €18,159 | €754 | -€17,406 | -95.9% |
| Trade receivables | 40 | €13,200 | €375 | -€12,825 | -97.2% |
| Other amounts receivable | 41 | €4,959 | €379 | -€4,581 | -92.4% |
| Current investments | 50/53 | €56,045 | €59,073 | +€3,028 | +5.4% |
| Cash at bank and in hand | 54/58 | €67,158 | €105,915 | +€38,757 | +57.7% |
| Deferred charges and accrued income | 490/1 | €1,631 | €1,590 | -€41 | -2.5% |
| Total equity and liabilities | 10/49 | €145,661 | €167,331 | +€21,670 | +14.9% |
| Equity | 10/15 | €135,976 | €162,292 | +€26,317 | +19.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €126,081 | €152,397 | +€26,317 | +20.9% |
| Distributable reserves | 133 | €126,081 | €152,397 | +€26,317 | +20.9% |
| Profit (loss) carried forward | 14 | €4,895 | €4,895 | = | 0.0% |
| Amounts payable | 17/49 | €9,685 | €5,039 | -€4,646 | -48.0% |
| Amounts payable within one year | 42/48 | €9,685 | €5,039 | -€4,646 | -48.0% |
| Trade debts | 44 | €6,324 | €545 | -€5,779 | -91.4% |
| Suppliers | 440/4 | €6,324 | €545 | -€5,779 | -91.4% |
| Taxes, remuneration and social security | 45 | €714 | €2,413 | +€1,699 | +238.0% |
| Taxes | 450/3 | €714 | €2,413 | +€1,699 | +238.0% |
| Other amounts payable | 47/48 | €2,647 | €2,081 | -€567 | -21.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,997 | €2,668 | -€3,329 | -55.5% |
| Other operating charges | 640/8 | €1,180 | €1,452 | +€272 | +23.0% |
| Gross operating margin | 9900 | -€11,331 | €32,976 | +€44,308 | |
| Operating profit (loss) | 9901 | -€18,508 | €28,857 | +€47,365 | |
| Financial income | 75/76B | €519 | €4,376 | +€3,857 | +742.9% |
| Recurring financial income | 75 | €519 | €4,376 | +€3,857 | +742.9% |
| Financial charges | 65/66B | €2,033 | €123 | -€1,909 | -93.9% |
| Recurring financial charges | 65 | €2,033 | €123 | -€1,909 | -93.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,022 | €33,109 | +€53,131 | |
| Income taxes | 67/77 | €196 | €6,793 | +€6,597 | +3367.4% |
| Profit (loss) for the period | 9904 | -€20,218 | €26,317 | +€46,534 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,218 | €26,317 | +€46,534 |
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 29 September 2026 via checked.be.