GAIAPOLIS: 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.
GAIAPOLIS
Largest movements
- Cash -€68,124
down €68,124 (-55.5%), from €122,760 to €54,636
mainly Contributions, distributions and other (-€61,666) and Other debts (-€57,541)
- Tangible fixed assets -€61,769
down €61,769 (-11.8%), from €523,497 to €461,728
of which Land and buildings: -€36,068
- Other debts -€57,541
down €57,541 (-25.1%), from €228,855 to €171,315
- Reserves -€39,054
down €39,054 (-10.2%), from €381,341 to €342,287
- Tax, wage and social debts -€19,806
down €19,806 (-74.7%), from €26,521 to €6,714
- Debts after one year -€18,298
down €18,298 (-5.0%), from €368,053 to €349,755
- Trade debts +€16,344
up €16,344 (+848%), from €1,927 to €18,272
- Gross operating margin -€36,156
down €36,156 (-24.1%), from €150,270 to €114,114
- Financial income -€32,024
down €32,024 (-95.4%), from €33,572 to €1,548
- Taxes -€16,279
down €16,279 (-65.6%), from €24,822 to €8,543
- Depreciation +€13,595
up €13,595 (+28.2%), from €48,173 to €61,769
- Financial charges -€1,718
down €1,718 (-8.0%), from €21,538 to €19,820
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 | €1,275,848 | €1,154,355 | -€121,493 | -9.5% |
| Fixed assets | 21/28 | €1,073,435 | €1,011,667 | -€61,769 | -5.8% |
| Tangible fixed assets | 22/27 | €523,497 | €461,728 | -€61,769 | -11.8% |
| Land and buildings | 22 | €405,040 | €368,972 | -€36,068 | -8.9% |
| Plant, machinery and equipment | 23 | €8,253 | €6,952 | -€1,301 | -15.8% |
| Furniture and vehicles | 24 | €110,204 | €85,804 | -€24,399 | -22.1% |
| Financial fixed assets | 28 | €549,938 | €549,938 | = | 0.0% |
| Current assets | 29/58 | €202,413 | €142,689 | -€59,724 | -29.5% |
| Stocks and contracts in progress | 3 | €200 | €167 | -€33 | -16.5% |
| Stocks | 30/36 | €200 | €167 | -€33 | -16.5% |
| Amounts receivable within one year | 40/41 | €78,313 | €86,268 | +€7,955 | +10.2% |
| Trade receivables | 40 | - | €22 | +€22 | |
| Other amounts receivable | 41 | €78,313 | €86,246 | +€7,933 | +10.1% |
| Cash at bank and in hand | 54/58 | €122,760 | €54,636 | -€68,124 | -55.5% |
| Deferred charges and accrued income | 490/1 | €1,140 | €1,618 | +€478 | +42.0% |
| Total equity and liabilities | 10/49 | €1,275,848 | €1,154,355 | -€121,493 | -9.5% |
| Equity | 10/15 | €614,913 | €574,193 | -€40,720 | -6.6% |
| Contributions | 10/11 | €216,060 | €216,060 | = | 0.0% |
| Reserves | 13 | €381,341 | €342,287 | -€39,054 | -10.2% |
| Distributable reserves | 133 | €381,341 | €342,287 | -€39,054 | -10.2% |
| Profit (loss) carried forward | 14 | €17,512 | €15,846 | -€1,666 | -9.5% |
| Amounts payable | 17/49 | €660,935 | €580,162 | -€80,773 | -12.2% |
| Amounts payable after more than one year | 17 | €368,053 | €349,755 | -€18,298 | -5.0% |
| Financial debts | 170/4 | €368,053 | €349,755 | -€18,298 | -5.0% |
| Amounts payable within one year | 42/48 | €275,602 | €214,599 | -€61,003 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €18,298 | €18,298 | = | 0.0% |
| Trade debts | 44 | €1,927 | €18,272 | +€16,344 | +848% |
| Suppliers | 440/4 | €1,927 | €18,272 | +€16,344 | +848% |
| Taxes, remuneration and social security | 45 | €26,521 | €6,714 | -€19,806 | -74.7% |
| Taxes | 450/3 | €26,521 | €6,714 | -€19,806 | -74.7% |
| Other amounts payable | 47/48 | €228,855 | €171,315 | -€57,541 | -25.1% |
| Accrued charges and deferred income | 492/3 | €17,280 | €15,808 | -€1,472 | -8.5% |
| Non-recurring operating income | 76A | €11,213 | - | -€11,213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,173 | €61,769 | +€13,595 | +28.2% |
| Other operating charges | 640/8 | €4,858 | €4,584 | -€273 | -5.6% |
| Gross operating margin | 9900 | €150,270 | €114,114 | -€36,156 | -24.1% |
| Operating profit (loss) | 9901 | €97,239 | €47,761 | -€49,478 | -50.9% |
| Financial income | 75/76B | €33,572 | €1,548 | -€32,024 | -95.4% |
| Recurring financial income | 75 | €33,572 | €1,548 | -€32,024 | -95.4% |
| Financial charges | 65/66B | €21,538 | €19,820 | -€1,718 | -8.0% |
| Recurring financial charges | 65 | €21,538 | €19,820 | -€1,718 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €109,273 | €29,489 | -€79,784 | -73.0% |
| Income taxes | 67/77 | €24,822 | €8,543 | -€16,279 | -65.6% |
| Profit (loss) for the period | 9904 | €84,451 | €20,946 | -€63,505 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,451 | €20,946 | -€63,505 | -75.2% |
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 17 October 2026 via checked.be.