CGI 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.
CGI INVEST
Largest movements
- Cash -€32,768
down €32,768 (-81.0%), from €40,435 to €7,667
mainly Accrued charges and deferred income (-€15,000) and Current investments (-€15,000)
- Current investments +€15,000
new in 2025: €15,000
- Stocks and contracts +€6,287
up €6,287 (+95.9%), from €6,556 to €12,843
- Receivables within one year +€3,536
new in 2025: €3,536
- Accrued charges and deferred income -€15,000
no longer reported in 2025 (was €15,000)
- Profit (loss) carried forward +€7,555
up €7,555 (+38.5%), from €19,631 to €27,187
- Trade debts -€4,333
down €4,333 (-66.5%), from €6,517 to €2,184
- Other debts +€4,319
up €4,319 (+772%), from €559 to €4,879
- Tax, wage and social debts -€487
down €487 (-14.8%), from €3,284 to €2,796
- Gross operating margin +€2,554
up €2,554 (+31.4%), from €8,122 to €10,676
- Taxes +€800
up €800 (+40.1%), from €1,996 to €2,796
- Financial income +€273
new in 2025: €273
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 | €46,992 | €39,046 | -€7,946 | -16.9% |
| Current assets | 29/58 | €46,992 | €39,046 | -€7,946 | -16.9% |
| Stocks and contracts in progress | 3 | €6,556 | €12,843 | +€6,287 | +95.9% |
| Stocks | 30/36 | €6,556 | €12,843 | +€6,287 | +95.9% |
| Amounts receivable within one year | 40/41 | - | €3,536 | +€3,536 | |
| Other amounts receivable | 41 | - | €3,536 | +€3,536 | |
| Current investments | 50/53 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €40,435 | €7,667 | -€32,768 | -81.0% |
| Total equity and liabilities | 10/49 | €46,992 | €39,046 | -€7,946 | -16.9% |
| Equity | 10/15 | €21,631 | €29,187 | +€7,555 | +34.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,631 | €27,187 | +€7,555 | +38.5% |
| Amounts payable | 17/49 | €25,360 | €9,859 | -€15,501 | -61.1% |
| Amounts payable within one year | 42/48 | €10,360 | €9,859 | -€501 | -4.8% |
| Trade debts | 44 | €6,517 | €2,184 | -€4,333 | -66.5% |
| Suppliers | 440/4 | €6,517 | €2,184 | -€4,333 | -66.5% |
| Taxes, remuneration and social security | 45 | €3,284 | €2,796 | -€487 | -14.8% |
| Taxes | 450/3 | €3,284 | €2,796 | -€487 | -14.8% |
| Other amounts payable | 47/48 | €559 | €4,879 | +€4,319 | +772% |
| Accrued charges and deferred income | 492/3 | €15,000 | - | -€15,000 | |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €85 | €88 | +€3 | +3.1% |
| Gross operating margin | 9900 | €8,122 | €10,676 | +€2,554 | +31.4% |
| Operating profit (loss) | 9901 | €7,650 | €10,188 | +€2,539 | +33.2% |
| Financial income | 75/76B | - | €273 | +€273 | |
| Recurring financial income | 75 | - | €273 | +€273 | |
| Financial charges | 65/66B | €67 | €110 | +€43 | +63.8% |
| Recurring financial charges | 65 | €67 | €110 | +€43 | +63.8% |
| Profit (loss) for the period before taxes | 9903 | €7,583 | €10,352 | +€2,769 | +36.5% |
| Income taxes | 67/77 | €1,996 | €2,796 | +€800 | +40.1% |
| Profit (loss) for the period | 9904 | €5,586 | €7,555 | +€1,969 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,586 | €7,555 | +€1,969 | +35.2% |
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 25 October 2026 via checked.be.