SMALL GERANIUM INVEST: 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.
SMALL GERANIUM INVEST
Largest movements
- Cash +€101,963
up €101,963 (+523%), from €19,486 to €121,448
mainly Net result for the year (+€161,799) and Trade debts (+€6,310)
- Profit (loss) carried forward +€161,799
up €161,799 (+83.6%), from €193,586 to €355,385
- Debts after one year -€67,106
down €67,106 (-19.8%), from €339,400 to €272,294
- Financial income -€15,697
down €15,697 (-13.1%), from €120,229 to €104,531
- Gross operating margin -€10,937
down €10,937 (-8.8%), from €124,605 to €113,667
- Financial charges +€4,797
up €4,797 (+18.3%), from €26,244 to €31,041
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 | €1,106,752 | €1,212,733 | +€105,981 | +9.6% |
| Fixed assets | 21/28 | €1,087,192 | €1,091,221 | +€4,029 | +0.4% |
| Financial fixed assets | 28 | €1,087,192 | €1,091,221 | +€4,029 | +0.4% |
| Current assets | 29/58 | €19,560 | €121,512 | +€101,952 | +521% |
| Amounts receivable within one year | 40/41 | €74 | €64 | -€11 | -14.4% |
| Trade receivables | 40 | €11 | - | -€11 | |
| Other amounts receivable | 41 | €64 | €64 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,486 | €121,448 | +€101,963 | +523% |
| Total equity and liabilities | 10/49 | €1,106,752 | €1,212,733 | +€105,981 | +9.6% |
| Equity | 10/15 | €673,453 | €835,252 | +€161,799 | +24.0% |
| Contributions | 10/11 | €479,867 | €479,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,586 | €355,385 | +€161,799 | +83.6% |
| Amounts payable | 17/49 | €433,298 | €377,481 | -€55,818 | -12.9% |
| Amounts payable after more than one year | 17 | €339,400 | €272,294 | -€67,106 | -19.8% |
| Financial debts | 170/4 | €339,400 | €272,294 | -€67,106 | -19.8% |
| Amounts payable within one year | 42/48 | €93,898 | €105,187 | +€11,289 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €64,281 | €65,848 | +€1,567 | +2.4% |
| Trade debts | 44 | - | €6,310 | +€6,310 | |
| Suppliers | 440/4 | - | €6,310 | +€6,310 | |
| Taxes, remuneration and social security | 45 | €29,617 | €33,029 | +€3,412 | +11.5% |
| Taxes | 450/3 | €29,617 | €33,029 | +€3,412 | +11.5% |
| Other operating charges | 640/8 | €384 | €799 | +€415 | +108% |
| Gross operating margin | 9900 | €124,605 | €113,667 | -€10,937 | -8.8% |
| Operating profit (loss) | 9901 | €124,220 | €112,868 | -€11,352 | -9.1% |
| Financial income | 75/76B | €120,229 | €104,531 | -€15,697 | -13.1% |
| Recurring financial income | 75 | €120,229 | €104,531 | -€15,697 | -13.1% |
| Financial charges | 65/66B | €26,244 | €31,041 | +€4,797 | +18.3% |
| Recurring financial charges | 65 | €26,244 | €31,041 | +€4,797 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €218,205 | €186,358 | -€31,847 | -14.6% |
| Income taxes | 67/77 | €24,619 | €24,559 | -€60 | -0.2% |
| Profit (loss) for the period | 9904 | €193,586 | €161,799 | -€31,787 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €193,586 | €161,799 | -€31,787 | -16.4% |
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 17 October 2026 via checked.be.