G.I.V. BATIMENT: 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.I.V. BATIMENT
Largest movements
- Receivables within one year +€36,709
up €36,709 (+65.8%), from €55,798 to €92,507
of which Other amounts receivable: +€22,833
- Profit (loss) carried forward +€23,219
up €23,219 (+78.6%), from €29,533 to €52,752
- Trade debts +€9,784
up €9,784 (+56.9%), from €17,185 to €26,969
- Tax, wage and social debts +€6,882
up €6,882 (+125%), from €5,490 to €12,372
- Other debts -€3,649
no longer reported in 2026 (was €3,649)
- Gross operating margin +€8,207
up €8,207 (+47.3%), from €17,337 to €25,544
- Financial income +€6,473
new in 2026: €6,473
of which Non-recurring financial income: +€5,816
- Taxes +€3,078
up €3,078 (+66.2%), from €4,647 to €7,725
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,857 | €94,093 | +€36,236 | +62.6% |
| Fixed assets | 21/28 | €1,707 | €853 | -€854 | -50.0% |
| Tangible fixed assets | 22/27 | €1,707 | €853 | -€854 | -50.0% |
| Plant, machinery and equipment | 23 | €1,707 | €853 | -€854 | -50.0% |
| Current assets | 29/58 | €56,150 | €93,240 | +€37,090 | +66.1% |
| Amounts receivable within one year | 40/41 | €55,798 | €92,507 | +€36,709 | +65.8% |
| Trade receivables | 40 | €46,789 | €60,665 | +€13,876 | +29.7% |
| Other amounts receivable | 41 | €9,009 | €31,842 | +€22,833 | +253% |
| Cash at bank and in hand | 54/58 | €86 | €733 | +€647 | +752% |
| Deferred charges and accrued income | 490/1 | €266 | - | -€266 | |
| Total equity and liabilities | 10/49 | €57,857 | €94,093 | +€36,236 | +62.6% |
| Equity | 10/15 | €31,533 | €54,752 | +€23,219 | +73.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,533 | €52,752 | +€23,219 | +78.6% |
| Amounts payable | 17/49 | €26,324 | €39,341 | +€13,017 | +49.4% |
| Amounts payable within one year | 42/48 | €26,324 | €39,341 | +€13,017 | +49.4% |
| Trade debts | 44 | €17,185 | €26,969 | +€9,784 | +56.9% |
| Suppliers | 440/4 | €17,185 | €26,969 | +€9,784 | +56.9% |
| Taxes, remuneration and social security | 45 | €5,490 | €12,372 | +€6,882 | +125% |
| Taxes | 450/3 | €5,490 | €12,372 | +€6,882 | +125% |
| Other amounts payable | 47/48 | €3,649 | - | -€3,649 | |
| Non-recurring operating income | 76A | - | €615 | +€615 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €853 | €853 | = | 0.0% |
| Other operating charges | 640/8 | €160 | €169 | +€9 | +5.6% |
| Gross operating margin | 9900 | €17,337 | €25,544 | +€8,207 | +47.3% |
| Operating profit (loss) | 9901 | €16,324 | €24,522 | +€8,198 | +50.2% |
| Financial income | 75/76B | - | €6,473 | +€6,473 | |
| Recurring financial income | 75 | - | €657 | +€657 | |
| Non-recurring financial income | 76B | - | €5,816 | +€5,816 | |
| Financial charges | 65/66B | €68 | €51 | -€17 | -25.0% |
| Recurring financial charges | 65 | €68 | €51 | -€17 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €16,256 | €30,944 | +€14,688 | +90.4% |
| Income taxes | 67/77 | €4,647 | €7,725 | +€3,078 | +66.2% |
| Profit (loss) for the period | 9904 | €11,609 | €23,219 | +€11,610 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €11,609 | €23,219 | +€11,610 | +100% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.