G.D.I.: 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.
G.D.I.
Largest movements
- Receivables within one year +€31,366
up €31,366 (+56.0%), from €56,037 to €87,403
of which Trade receivables: +€26,210
- Cash -€9,950
down €9,950 (-49.7%), from €20,021 to €10,071
mainly Receivables within one year (-€31,366) and Net result for the year (-€1,945)
- Trade debts +€10,192
up €10,192 (+918%), from €1,111 to €11,303
- Current portion of long-term debt +€6,925
new in 2025: €6,925
- Tax, wage and social debts +€6,244
up €6,244 (+16.0%), from €38,981 to €45,225
of which Taxes: +€4,318
- Profit (loss) carried forward -€1,945
down €1,945 (-12.3%), from €15,807 to €13,862
- Gross operating margin -€11,663
down €11,663 (-11.2%), from €103,977 to €92,314
- Staff costs +€5,431
up €5,431 (+6.2%), from €88,102 to €93,532
- Taxes -€3,925
down €3,925 (-63.9%), from €6,142 to €2,217
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 | €76,108 | €97,524 | +€21,416 | +28.1% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €76,058 | €97,474 | +€21,416 | +28.2% |
| Amounts receivable within one year | 40/41 | €56,037 | €87,403 | +€31,366 | +56.0% |
| Trade receivables | 40 | €10,856 | €37,065 | +€26,210 | +241% |
| Other amounts receivable | 41 | €45,181 | €50,338 | +€5,156 | +11.4% |
| Cash at bank and in hand | 54/58 | €20,021 | €10,071 | -€9,950 | -49.7% |
| Total equity and liabilities | 10/49 | €76,108 | €97,524 | +€21,416 | +28.1% |
| Equity | 10/15 | €36,016 | €34,071 | -€1,945 | -5.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €13,958 | €13,958 | = | 0.0% |
| Distributable reserves | 133 | €13,958 | €13,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,807 | €13,862 | -€1,945 | -12.3% |
| Amounts payable | 17/49 | €40,092 | €63,453 | +€23,361 | +58.3% |
| Amounts payable within one year | 42/48 | €40,092 | €63,453 | +€23,361 | +58.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,925 | +€6,925 | |
| Trade debts | 44 | €1,111 | €11,303 | +€10,192 | +918% |
| Suppliers | 440/4 | €1,111 | €11,303 | +€10,192 | +918% |
| Taxes, remuneration and social security | 45 | €38,981 | €45,225 | +€6,244 | +16.0% |
| Taxes | 450/3 | €17,757 | €22,074 | +€4,318 | +24.3% |
| Remuneration and social security | 454/9 | €21,225 | €23,151 | +€1,926 | +9.1% |
| Remuneration, social security and pensions | 62 | €88,102 | €93,532 | +€5,431 | +6.2% |
| Other operating charges | 640/8 | €865 | €400 | -€466 | -53.8% |
| Gross operating margin | 9900 | €103,977 | €92,314 | -€11,663 | -11.2% |
| Operating profit (loss) | 9901 | €15,011 | -€1,618 | -€16,628 | |
| Financial income | 75/76B | €2,813 | €2,663 | -€149 | -5.3% |
| Recurring financial income | 75 | €2,813 | €2,663 | -€149 | -5.3% |
| Non-recurring financial income | 76B | €2,813 | €2,663 | -€149 | -5.3% |
| Financial charges | 65/66B | €821 | €774 | -€47 | -5.7% |
| Recurring financial charges | 65 | €821 | €774 | -€47 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €17,002 | €271 | -€16,731 | -98.4% |
| Income taxes | 67/77 | €6,142 | €2,217 | -€3,925 | -63.9% |
| Profit (loss) for the period | 9904 | €10,860 | -€1,945 | -€12,806 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,860 | -€1,945 | -€12,806 |
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 14 October 2026 via checked.be.