GASPIMMO: 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.
GASPIMMO
Largest movements
- Tangible fixed assets -€20,373
down €20,373 (-4.3%), from €471,381 to €451,008
of which Land and buildings: -€27,188
- Debts after one year -€26,931
down €26,931 (-20.8%), from €129,194 to €102,263
- Current portion of long-term debt +€12,753
up €12,753 (+24.8%), from €51,435 to €64,188
- Tax, wage and social debts -€6,226
down €6,226 (-34.2%), from €18,226 to €12,000
- Trade debts -€5,933
down €5,933 (-39.1%), from €15,159 to €9,226
- Purchases and services +€73,004
new in 2025: €73,004
- Gross operating margin -€56,331
down €56,331 (-44.6%), from €126,235 to €69,904
- Taxes -€13,509
down €13,509 (-69.6%), from €19,404 to €5,895
- Other operating charges +€2,138
up €2,138 (+19.9%), from €10,734 to €12,872
- Depreciation +€1,831
up €1,831 (+5.1%), from €35,845 to €37,677
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 | €552,888 | €525,608 | -€27,281 | -4.9% |
| Fixed assets | 21/28 | €471,541 | €451,168 | -€20,373 | -4.3% |
| Tangible fixed assets | 22/27 | €471,381 | €451,008 | -€20,373 | -4.3% |
| Land and buildings | 22 | €442,893 | €415,705 | -€27,188 | -6.1% |
| Plant, machinery and equipment | 23 | €24,200 | €22,337 | -€1,863 | -7.7% |
| Furniture and vehicles | 24 | €4,289 | €12,966 | +€8,677 | +202% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €81,347 | €74,439 | -€6,908 | -8.5% |
| Amounts receivable within one year | 40/41 | €58,818 | €56,523 | -€2,294 | -3.9% |
| Trade receivables | 40 | €31,825 | €28,816 | -€3,008 | -9.5% |
| Other amounts receivable | 41 | €26,993 | €27,707 | +€714 | +2.6% |
| Current investments | 50/53 | €10,198 | €5,247 | -€4,951 | -48.5% |
| Cash at bank and in hand | 54/58 | €9,767 | €9,698 | -€69 | -0.7% |
| Deferred charges and accrued income | 490/1 | €2,564 | €2,971 | +€407 | +15.9% |
| Total equity and liabilities | 10/49 | €552,888 | €525,608 | -€27,281 | -4.9% |
| Equity | 10/15 | €310,340 | €313,896 | +€3,557 | +1.1% |
| Contributions | 10/11 | €120,156 | €120,156 | = | 0.0% |
| Contributions outside capital | 11 | €120,156 | €120,156 | = | 0.0% |
| Other | 1109/19 | €120,156 | €120,156 | = | 0.0% |
| Reserves | 13 | €66,604 | €66,604 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,105 | €63,105 | = | 0.0% |
| Distributable reserves | 133 | €3,499 | €3,499 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,580 | €127,136 | +€3,557 | +2.9% |
| Provisions and deferred taxes | 16 | €21,035 | €21,035 | = | 0.0% |
| Deferred taxes | 168 | €21,035 | €21,035 | = | 0.0% |
| Amounts payable | 17/49 | €221,514 | €190,677 | -€30,837 | -13.9% |
| Amounts payable after more than one year | 17 | €129,194 | €102,263 | -€26,931 | -20.8% |
| Financial debts | 170/4 | €129,194 | €102,263 | -€26,931 | -20.8% |
| Amounts payable within one year | 42/48 | €92,320 | €88,414 | -€3,907 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €51,435 | €64,188 | +€12,753 | +24.8% |
| Trade debts | 44 | €15,159 | €9,226 | -€5,933 | -39.1% |
| Suppliers | 440/4 | €15,159 | €9,226 | -€5,933 | -39.1% |
| Taxes, remuneration and social security | 45 | €18,226 | €12,000 | -€6,226 | -34.2% |
| Taxes | 450/3 | €18,226 | €12,000 | -€6,226 | -34.2% |
| Other amounts payable | 47/48 | €7,500 | €3,000 | -€4,500 | -60.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €73,004 | +€73,004 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,845 | €37,677 | +€1,831 | +5.1% |
| Other operating charges | 640/8 | €10,734 | €12,872 | +€2,138 | +19.9% |
| Gross operating margin | 9900 | €126,235 | €69,904 | -€56,331 | -44.6% |
| Operating profit (loss) | 9901 | €79,656 | €19,355 | -€60,301 | -75.7% |
| Financial income | 75/76B | €232 | €905 | +€673 | +291% |
| Recurring financial income | 75 | €232 | €905 | +€673 | +291% |
| Financial charges | 65/66B | €8,429 | €7,809 | -€620 | -7.3% |
| Recurring financial charges | 65 | €8,429 | €7,809 | -€620 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €71,459 | €12,451 | -€59,008 | -82.6% |
| Income taxes | 67/77 | €19,404 | €5,895 | -€13,509 | -69.6% |
| Profit (loss) for the period | 9904 | €52,055 | €6,557 | -€45,499 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,055 | €6,557 | -€45,499 | -87.4% |
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 13 October 2026 via checked.be.