GAIKI: what changed
Two fiscal 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.
GAIKI
Largest movements
- Cash +€18,376
up €18,376 (+23.7%), from €77,472 to €95,848
mainly Net result for the year (+€95,129) and Tax, wage and social debts (+€18,960)
- Receivables within one year +€17,713
up €17,713 (+115.0%), from €15,403 to €33,116
of which Other amounts receivable: +€10,356
- Deferred charges and accrued income -€5,591
down €5,591 (-89.5%), from €6,246 to €655
- Tax, wage and social debts +€18,960
up €18,960 (+70.6%), from €26,874 to €45,833
- Other debts +€11,221
up €11,221 (+16.1%), from €69,639 to €80,860
- Taxes +€21,175
up €21,175 (+227.3%), from €9,315 to €30,490
- Gross operating margin +€14,005
up €14,005 (+12.4%), from €113,301 to €127,307
- Depreciation -€2,042
down €2,042 (-62.8%), from €3,249 to €1,207
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 | €100,570 | €131,076 | +€30,506 | +30.3% |
| Fixed assets | 21/28 | €1,449 | €1,457 | +€8 | +0.5% |
| Tangible fixed assets | 22/27 | €1,449 | €1,457 | +€8 | +0.5% |
| Furniture and vehicles | 24 | €1,449 | €1,457 | +€8 | +0.5% |
| Current assets | 29/58 | €99,121 | €129,620 | +€30,498 | +30.8% |
| Amounts receivable within one year | 40/41 | €15,403 | €33,116 | +€17,713 | +115.0% |
| Trade receivables | 40 | €15,403 | €22,760 | +€7,357 | +47.8% |
| Other amounts receivable | 41 | - | €10,356 | +€10,356 | |
| Cash at bank and in hand | 54/58 | €77,472 | €95,848 | +€18,376 | +23.7% |
| Deferred charges and accrued income | 490/1 | €6,246 | €655 | -€5,591 | -89.5% |
| Total equity and liabilities | 10/49 | €100,570 | €131,076 | +€30,506 | +30.3% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €98,570 | €129,076 | +€30,506 | +30.9% |
| Amounts payable within one year | 42/48 | €98,551 | €129,059 | +€30,508 | +31.0% |
| Trade debts | 44 | €2,038 | €2,366 | +€327 | +16.1% |
| Suppliers | 440/4 | €2,038 | €2,366 | +€327 | +16.1% |
| Taxes, remuneration and social security | 45 | €26,874 | €45,833 | +€18,960 | +70.6% |
| Taxes | 450/3 | €26,874 | €45,833 | +€18,960 | +70.6% |
| Other amounts payable | 47/48 | €69,639 | €80,860 | +€11,221 | +16.1% |
| Accrued charges and deferred income | 492/3 | €19 | €17 | -€2 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,249 | €1,207 | -€2,042 | -62.8% |
| Other operating charges | 640/8 | €577 | €595 | +€18 | +3.1% |
| Gross operating margin | 9900 | €113,301 | €127,307 | +€14,005 | +12.4% |
| Operating profit (loss) | 9901 | €109,476 | €125,505 | +€16,029 | +14.6% |
| Financial income | 75/76B | €1 | €246 | +€245 | +24762.6% |
| Recurring financial income | 75 | €1 | €246 | +€245 | +24762.6% |
| Financial charges | 65/66B | €362 | €132 | -€230 | -63.6% |
| Recurring financial charges | 65 | €362 | €132 | -€230 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €109,115 | €125,619 | +€16,505 | +15.1% |
| Income taxes | 67/77 | €9,315 | €30,490 | +€21,175 | +227.3% |
| Profit (loss) for the period | 9904 | €99,800 | €95,129 | -€4,670 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €99,800 | €95,129 | -€4,670 | -4.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.