CHEZ GISELE: 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.
CHEZ GISELE
Largest movements
- Receivables within one year +€12,632
up €12,632 (+8.8%), from €144,015 to €156,648
of which Other amounts receivable: +€13,504
- Receivables after one year +€3,097
new in 2025: €3,097
- Stocks and contracts +€3,055
up €3,055 (+157%), from €1,946 to €5,001
- Tax, wage and social debts +€20,185
up €20,185 (+119%), from €17,018 to €37,203
of which Remuneration and social security: +€14,462
- Reserves +€9,095
up €9,095 (+9.6%), from €95,202 to €104,297
of which Distributable reserves: +€9,095
- Trade debts -€8,965
no longer reported in 2025 (was €8,965)
- Staff costs +€6,911
up €6,911 (+21.9%), from €31,522 to €38,433
- Gross operating margin +€2,673
up €2,673 (+5.2%), from €51,362 to €54,035
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,235 | €165,338 | +€19,103 | +13.1% |
| Current assets | 29/58 | €146,235 | €165,338 | +€19,103 | +13.1% |
| Amounts receivable after more than one year | 29 | - | €3,097 | +€3,097 | |
| Other amounts receivable | 291 | - | €3,097 | +€3,097 | |
| Stocks and contracts in progress | 3 | €1,946 | €5,001 | +€3,055 | +157% |
| Stocks | 30/36 | €1,946 | €5,001 | +€3,055 | +157% |
| Amounts receivable within one year | 40/41 | €144,015 | €156,648 | +€12,632 | +8.8% |
| Trade receivables | 40 | €1,159 | €288 | -€871 | -75.2% |
| Other amounts receivable | 41 | €142,856 | €156,360 | +€13,504 | +9.5% |
| Deferred charges and accrued income | 490/1 | €274 | €593 | +€319 | +116% |
| Total equity and liabilities | 10/49 | €146,235 | €165,338 | +€19,103 | +13.1% |
| Equity | 10/15 | €113,802 | €122,897 | +€9,095 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,202 | €104,297 | +€9,095 | +9.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €93,342 | €102,437 | +€9,095 | +9.7% |
| Amounts payable | 17/49 | €32,433 | €42,441 | +€10,008 | +30.9% |
| Amounts payable within one year | 42/48 | €32,433 | €42,441 | +€10,008 | +30.9% |
| Financial debts | 43 | €4,998 | €4,991 | -€7 | -0.1% |
| Credit institutions | 430/8 | €4,998 | €4,991 | -€7 | -0.1% |
| Trade debts | 44 | €8,965 | - | -€8,965 | |
| Suppliers | 440/4 | €8,965 | - | -€8,965 | |
| Taxes, remuneration and social security | 45 | €17,018 | €37,203 | +€20,185 | +119% |
| Taxes | 450/3 | €5,502 | €11,224 | +€5,722 | +104% |
| Remuneration and social security | 454/9 | €11,517 | €25,979 | +€14,462 | +126% |
| Other amounts payable | 47/48 | €1,452 | €247 | -€1,205 | -83.0% |
| Remuneration, social security and pensions | 62 | €31,522 | €38,433 | +€6,911 | +21.9% |
| Other operating charges | 640/8 | €1,250 | €1,011 | -€239 | -19.1% |
| Gross operating margin | 9900 | €51,362 | €54,035 | +€2,673 | +5.2% |
| Operating profit (loss) | 9901 | €18,589 | €14,591 | -€3,998 | -21.5% |
| Financial income | 75/76B | €1,219 | €1,464 | +€245 | +20.1% |
| Recurring financial income | 75 | €1,219 | €1,464 | +€245 | +20.1% |
| Financial charges | 65/66B | €3,375 | €3,224 | -€151 | -4.5% |
| Recurring financial charges | 65 | €3,375 | €3,224 | -€151 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €16,434 | €12,831 | -€3,603 | -21.9% |
| Income taxes | 67/77 | €4,175 | €3,736 | -€439 | -10.5% |
| Profit (loss) for the period | 9904 | €12,259 | €9,095 | -€3,164 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,259 | €9,095 | -€3,164 | -25.8% |
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 19 October 2026 via checked.be.