Gandissimmo: 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.
Gandissimmo
Largest movements
- Tangible fixed assets -€61,806
down €61,806 (-62.7%), from €98,629 to €36,823
of which Land and buildings: -€50,922
- Cash -€19,317
down €19,317 (-42.4%), from €45,606 to €26,290
mainly Other debts (-€128,595) and Current investments (-€9,363)
- Current investments +€9,363
up €9,363 (+5.5%), from €170,765 to €180,128
- Other debts -€128,595
down €128,595 (-100%), from €128,595 to €0
- Reserves +€47,711
up €47,711 (+29.2%), from €163,307 to €211,018
- Accrued charges and deferred income +€5,252
up €5,252 (+1,116%), from €471 to €5,722
- Tax, wage and social debts +€3,717
up €3,717 (+182%), from €2,038 to €5,755
of which Taxes: +€3,967
- Gross operating margin +€7,734
up €7,734 (+12.9%), from €59,733 to €67,467
- Depreciation -€4,335
down €4,335 (-28.5%), from €15,219 to €10,884
- Taxes +€2,200
up €2,200 (+20.0%), from €10,997 to €13,196
- Financial charges +€1,223
up €1,223 (+48.7%), from €2,509 to €3,732
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 | €330,529 | €259,552 | -€70,976 | -21.5% |
| Fixed assets | 21/28 | €98,719 | €36,913 | -€61,806 | -62.6% |
| Tangible fixed assets | 22/27 | €98,629 | €36,823 | -€61,806 | -62.7% |
| Land and buildings | 22 | €50,922 | €0 | -€50,922 | -100% |
| Plant, machinery and equipment | 23 | €1,516 | €1,176 | -€340 | -22.4% |
| Furniture and vehicles | 24 | €46,191 | €35,647 | -€10,544 | -22.8% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €231,809 | €222,639 | -€9,170 | -4.0% |
| Amounts receivable within one year | 40/41 | €14,116 | €14,922 | +€807 | +5.7% |
| Trade receivables | 40 | €10,494 | €10,367 | -€127 | -1.2% |
| Other amounts receivable | 41 | €3,621 | €4,555 | +€934 | +25.8% |
| Current investments | 50/53 | €170,765 | €180,128 | +€9,363 | +5.5% |
| Cash at bank and in hand | 54/58 | €45,606 | €26,290 | -€19,317 | -42.4% |
| Deferred charges and accrued income | 490/1 | €1,322 | €1,299 | -€23 | -1.8% |
| Total equity and liabilities | 10/49 | €330,529 | €259,552 | -€70,976 | -21.5% |
| Equity | 10/15 | €198,307 | €246,018 | +€47,711 | +24.1% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €163,307 | €211,018 | +€47,711 | +29.2% |
| Distributable reserves | 133 | €163,307 | €211,018 | +€47,711 | +29.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €132,222 | €13,535 | -€118,687 | -89.8% |
| Amounts payable within one year | 42/48 | €131,751 | €7,812 | -€123,939 | -94.1% |
| Trade debts | 44 | €1,118 | €2,057 | +€939 | +84.0% |
| Suppliers | 440/4 | €1,118 | €2,057 | +€939 | +84.0% |
| Taxes, remuneration and social security | 45 | €2,038 | €5,755 | +€3,717 | +182% |
| Taxes | 450/3 | €1,788 | €5,755 | +€3,967 | +222% |
| Remuneration and social security | 454/9 | €250 | €0 | -€250 | -100% |
| Other amounts payable | 47/48 | €128,595 | €0 | -€128,595 | -100% |
| Accrued charges and deferred income | 492/3 | €471 | €5,722 | +€5,252 | +1,116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,219 | €10,884 | -€4,335 | -28.5% |
| Other operating charges | 640/8 | €1,808 | €1,297 | -€511 | -28.3% |
| Gross operating margin | 9900 | €59,733 | €67,467 | +€7,734 | +12.9% |
| Operating profit (loss) | 9901 | €42,706 | €55,286 | +€12,580 | +29.5% |
| Financial income | 75/76B | €9,691 | €9,353 | -€338 | -3.5% |
| Recurring financial income | 75 | €9,691 | €9,353 | -€338 | -3.5% |
| Financial charges | 65/66B | €2,509 | €3,732 | +€1,223 | +48.7% |
| Recurring financial charges | 65 | €2,509 | €3,732 | +€1,223 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €49,888 | €60,907 | +€11,019 | +22.1% |
| Income taxes | 67/77 | €10,997 | €13,196 | +€2,200 | +20.0% |
| Profit (loss) for the period | 9904 | €38,891 | €47,711 | +€8,820 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,891 | €47,711 | +€8,820 | +22.7% |
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 15 October 2026 via checked.be.