DR GIGOT: 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.
DR GIGOT
Largest movements
- Current investments +€21,623
up €21,623 (+6.0%), from €362,608 to €384,231
- Cash -€15,830
down €15,830 (-75.6%), from €20,945 to €5,115
mainly Current investments (-€21,623) and Receivables within one year (-€7,986)
- Receivables within one year +€7,986
new in 2025: €7,986
- Reserves +€12,000
up €12,000 (+3.5%), from €343,460 to €355,460
of which Distributable reserves: +€12,000
- Gross operating margin -€17,748
down €17,748 (-46.5%), from €38,164 to €20,416
- Taxes -€5,797
down €5,797 (-44.3%), from €13,096 to €7,299
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 | €383,552 | €397,331 | +€13,779 | +3.6% |
| Current assets | 29/58 | €383,552 | €397,331 | +€13,779 | +3.6% |
| Amounts receivable within one year | 40/41 | - | €7,986 | +€7,986 | |
| Other amounts receivable | 41 | - | €7,986 | +€7,986 | |
| Current investments | 50/53 | €362,608 | €384,231 | +€21,623 | +6.0% |
| Cash at bank and in hand | 54/58 | €20,945 | €5,115 | -€15,830 | -75.6% |
| Total equity and liabilities | 10/49 | €383,552 | €397,331 | +€13,779 | +3.6% |
| Equity | 10/15 | €365,179 | €380,078 | +€14,899 | +4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €343,460 | €355,460 | +€12,000 | +3.5% |
| 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 | €341,600 | €353,600 | +€12,000 | +3.5% |
| Profit (loss) carried forward | 14 | €9,319 | €12,218 | +€2,899 | +31.1% |
| Amounts payable | 17/49 | €18,373 | €17,254 | -€1,120 | -6.1% |
| Amounts payable within one year | 42/48 | €18,373 | €17,254 | -€1,120 | -6.1% |
| Taxes, remuneration and social security | 45 | €4,000 | €2,200 | -€1,800 | -45.0% |
| Taxes | 450/3 | €4,000 | €2,200 | -€1,800 | -45.0% |
| Other amounts payable | 47/48 | €14,373 | €15,054 | +€680 | +4.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €38,164 | €20,416 | -€17,748 | -46.5% |
| Operating profit (loss) | 9901 | €37,777 | €20,017 | -€17,760 | -47.0% |
| Financial income | 75/76B | €2,331 | €2,226 | -€105 | -4.5% |
| Recurring financial income | 75 | €2,331 | €2,226 | -€105 | -4.5% |
| Non-recurring financial income | 76B | €2,331 | €2,226 | -€105 | -4.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Non-recurring financial charges | 66B | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €40,063 | €22,197 | -€17,866 | -44.6% |
| Income taxes | 67/77 | €13,096 | €7,299 | -€5,797 | -44.3% |
| Profit (loss) for the period | 9904 | €26,967 | €14,899 | -€12,069 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,967 | €14,899 | -€12,069 | -44.8% |
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 18 October 2026 via checked.be.