Costante Gi: 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.
Costante Gi
Largest movements
- Cash +€177,656
up €177,656 (+78.7%), from €225,732 to €403,387
mainly Net result for the year (+€125,006) and Tax, wage and social debts (+€53,137)
- Reserves +€125,006
up €125,006 (+110%), from €113,737 to €238,743
- Tax, wage and social debts +€53,137
up €53,137 (+86.8%), from €61,204 to €114,341
- Gross operating margin +€24,553
up €24,553 (+14.8%), from €165,797 to €190,350
- Taxes +€14,275
up €14,275 (+28.5%), from €50,042 to €64,316
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 | €228,396 | €404,824 | +€176,428 | +77.2% |
| Fixed assets | 21/28 | €878 | €398 | -€480 | -54.6% |
| Tangible fixed assets | 22/27 | €878 | €398 | -€480 | -54.6% |
| Furniture and vehicles | 24 | €878 | €398 | -€480 | -54.6% |
| Current assets | 29/58 | €227,519 | €404,426 | +€176,907 | +77.8% |
| Amounts receivable within one year | 40/41 | €1,535 | €1,039 | -€496 | -32.3% |
| Other amounts receivable | 41 | €1,535 | €1,039 | -€496 | -32.3% |
| Cash at bank and in hand | 54/58 | €225,732 | €403,387 | +€177,656 | +78.7% |
| Deferred charges and accrued income | 490/1 | €252 | - | -€252 | |
| Total equity and liabilities | 10/49 | €228,396 | €404,824 | +€176,428 | +77.2% |
| Equity | 10/15 | €162,748 | €287,754 | +€125,006 | +76.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | - | -€100 | |
| Issued capital | 100 | €100 | - | -€100 | |
| Reserves | 13 | €113,737 | €238,743 | +€125,006 | +110% |
| Distributable reserves | 133 | €113,737 | €238,743 | +€125,006 | +110% |
| Profit (loss) carried forward | 14 | €48,911 | €48,911 | = | 0.0% |
| Amounts payable | 17/49 | €65,648 | €117,070 | +€51,422 | +78.3% |
| Amounts payable within one year | 42/48 | €65,648 | €117,070 | +€51,422 | +78.3% |
| Trade debts | 44 | €4,445 | €2,730 | -€1,715 | -38.6% |
| Suppliers | 440/4 | €4,445 | €2,730 | -€1,715 | -38.6% |
| Taxes, remuneration and social security | 45 | €61,204 | €114,341 | +€53,137 | +86.8% |
| Taxes | 450/3 | €61,204 | €114,341 | +€53,137 | +86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | €480 | = | 0.0% |
| Other operating charges | 640/8 | €915 | €709 | -€206 | -22.5% |
| Gross operating margin | 9900 | €165,797 | €190,350 | +€24,553 | +14.8% |
| Operating profit (loss) | 9901 | €164,403 | €189,162 | +€24,759 | +15.1% |
| Financial income | 75/76B | €94 | €682 | +€588 | +625% |
| Recurring financial income | 75 | €94 | €682 | +€588 | +625% |
| Financial charges | 65/66B | €718 | €521 | -€197 | -27.4% |
| Recurring financial charges | 65 | €718 | €521 | -€197 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €163,779 | €189,322 | +€25,543 | +15.6% |
| Income taxes | 67/77 | €50,042 | €64,316 | +€14,275 | +28.5% |
| Profit (loss) for the period | 9904 | €113,737 | €125,006 | +€11,269 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €113,737 | €125,006 | +€11,269 | +9.9% |
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.