Union St Gery: 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.
Union St Gery
Largest movements
- Cash -€35,237
down €35,237 (-15.8%), from €223,643 to €188,406
mainly Tax, wage and social debts (-€40,156) and Net result for the year (-€39,078)
- Tangible fixed assets -€2,862
down €2,862 (-61.9%), from €4,622 to €1,760
of which Furniture and vehicles: -€2,752
- Tax, wage and social debts -€40,156
down €40,156 (-73.7%), from €54,504 to €14,348
- Profit (loss) carried forward -€39,078
down €39,078 (-66.2%), from €59,041 to €19,963
- Provisions +€32,823
up €32,823 (+47.8%), from €68,708 to €101,531
- Short-term financial debts +€6,067
up €6,067 (+5764.5%), from €105 to €6,172
- Accrued charges and deferred income +€3,070
new in 2025: €3,070
- Provisions +€37,422
up €37,422, from -€4,599 to €32,823
- Financial charges +€2,476
up €2,476 (+2.8%), from €88,344 to €90,820
- Financial income +€2,065
up €2,065 (+329.2%), from €627 to €2,692
- Taxes +€1,200
up €1,200 (+34.6%), from €3,467 to €4,667
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 | €267,235 | €229,864 | -€37,371 | -14.0% |
| Fixed assets | 21/28 | €4,622 | €1,760 | -€2,862 | -61.9% |
| Tangible fixed assets | 22/27 | €4,622 | €1,760 | -€2,862 | -61.9% |
| Plant, machinery and equipment | 23 | €117 | €7 | -€110 | -94.1% |
| Furniture and vehicles | 24 | €4,505 | €1,753 | -€2,752 | -61.1% |
| Current assets | 29/58 | €262,613 | €228,104 | -€34,509 | -13.1% |
| Amounts receivable within one year | 40/41 | €31,548 | €32,834 | +€1,286 | +4.1% |
| Other amounts receivable | 41 | €31,548 | €32,834 | +€1,286 | +4.1% |
| Cash at bank and in hand | 54/58 | €223,643 | €188,406 | -€35,237 | -15.8% |
| Deferred charges and accrued income | 490/1 | €7,423 | €6,864 | -€559 | -7.5% |
| Total equity and liabilities | 10/49 | €267,235 | €229,864 | -€37,371 | -14.0% |
| Equity | 10/15 | €139,949 | €100,871 | -€39,078 | -27.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €78,408 | €78,408 | = | 0.0% |
| Distributable reserves | 133 | €78,408 | €78,408 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,041 | €19,963 | -€39,078 | -66.2% |
| Provisions and deferred taxes | 16 | €68,708 | €101,531 | +€32,823 | +47.8% |
| Provisions for liabilities and charges | 160/5 | €68,708 | €101,531 | +€32,823 | +47.8% |
| Other liabilities and charges | 164/5 | €68,708 | €101,531 | +€32,823 | +47.8% |
| Amounts payable | 17/49 | €58,578 | €27,462 | -€31,116 | -53.1% |
| Amounts payable within one year | 42/48 | €58,578 | €24,391 | -€34,187 | -58.4% |
| Financial debts | 43 | €105 | €6,172 | +€6,067 | +5764.5% |
| Credit institutions | 430/8 | €105 | €6,172 | +€6,067 | +5764.5% |
| Trade debts | 44 | €3,969 | €3,871 | -€98 | -2.5% |
| Suppliers | 440/4 | €3,969 | €3,871 | -€98 | -2.5% |
| Taxes, remuneration and social security | 45 | €54,504 | €14,348 | -€40,156 | -73.7% |
| Taxes | 450/3 | €54,504 | €14,348 | -€40,156 | -73.7% |
| Accrued charges and deferred income | 492/3 | - | €3,070 | +€3,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,841 | €2,862 | +€21 | +0.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,599 | €32,823 | +€37,422 | |
| Other operating charges | 640/8 | €1,196 | €1,619 | +€423 | +35.4% |
| Non-recurring operating charges | 66A | €519 | €0 | -€519 | -100.0% |
| Gross operating margin | 9900 | €90,371 | €91,022 | +€651 | +0.7% |
| Operating profit (loss) | 9901 | €90,413 | €53,717 | -€36,696 | -40.6% |
| Financial income | 75/76B | €627 | €2,692 | +€2,065 | +329.2% |
| Recurring financial income | 75 | €627 | €2,692 | +€2,065 | +329.2% |
| Financial charges | 65/66B | €88,344 | €90,820 | +€2,476 | +2.8% |
| Recurring financial charges | 65 | €88,344 | €90,820 | +€2,476 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €2,697 | -€34,411 | -€37,108 | |
| Income taxes | 67/77 | €3,467 | €4,667 | +€1,200 | +34.6% |
| Profit (loss) for the period | 9904 | -€771 | -€39,078 | -€38,308 | -4970.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€771 | -€39,078 | -€38,308 | -4970.2% |
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 7 October 2026 via checked.be.