GAIA: 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.
GAIA
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Cash -€74,824
down €74,824 (-92.0%), from €81,297 to €6,473
mainly Current investments (-€75,000) and Deferred charges and accrued income (-€9,250)
- Deferred charges and accrued income +€9,250
up €9,250 (+160.9%), from €5,750 to €15,000
- Tangible fixed assets -€7,065
down €7,065 (-3.2%), from €223,724 to €216,659
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€3,713
up €3,713 (+39.9%), from €9,318 to €13,031
- Financial income +€1,851
up €1,851 (+435.1%), from €425 to €2,276
- Other operating charges +€336
up €336 (+7.8%), from €4,329 to €4,664
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.
Cash bridge derived
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 | €310,772 | €313,815 | +€3,043 | +1.0% |
| Fixed assets | 21/28 | €223,724 | €216,659 | -€7,065 | -3.2% |
| Tangible fixed assets | 22/27 | €223,724 | €216,659 | -€7,065 | -3.2% |
| Land and buildings | 22 | €223,724 | €216,659 | -€7,065 | -3.2% |
| Current assets | 29/58 | €87,047 | €97,156 | +€10,108 | +11.6% |
| Amounts receivable within one year | 40/41 | - | €682 | +€682 | |
| Other amounts receivable | 41 | - | €682 | +€682 | |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €81,297 | €6,473 | -€74,824 | -92.0% |
| Deferred charges and accrued income | 490/1 | €5,750 | €15,000 | +€9,250 | +160.9% |
| Total equity and liabilities | 10/49 | €310,772 | €313,815 | +€3,043 | +1.0% |
| Equity | 10/15 | €310,772 | €313,815 | +€3,043 | +1.0% |
| Contributions | 10/11 | €377,046 | €377,046 | = | 0.0% |
| Capital | 10 | €377,046 | €377,046 | = | 0.0% |
| Issued capital | 100 | €377,046 | €377,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,274 | -€63,231 | +€3,043 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,065 | €7,065 | = | 0.0% |
| Other operating charges | 640/8 | €4,329 | €4,664 | +€336 | +7.8% |
| Gross operating margin | 9900 | €9,318 | €13,031 | +€3,713 | +39.9% |
| Operating profit (loss) | 9901 | -€2,076 | €1,302 | +€3,377 | |
| Financial income | 75/76B | €425 | €2,276 | +€1,851 | +435.1% |
| Recurring financial income | 75 | €425 | €2,276 | +€1,851 | +435.1% |
| Financial charges | 65/66B | €556 | €534 | -€22 | -4.0% |
| Recurring financial charges | 65 | €556 | €534 | -€22 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,207 | €3,044 | +€5,251 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€2,207 | €3,043 | +€5,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,207 | €3,043 | +€5,250 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.