GESPRIMMO: 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.
GESPRIMMO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€37,336
down €37,336 (-178.1%), from -€20,966 to -€58,301
- Trade debts +€25,445
up €25,445 (+795.2%), from €3,200 to €28,645
- Other debts +€20,154
up €20,154 (+15.7%), from €128,415 to €148,569
- Debts after one year -€7,813
down €7,813 (-23.4%), from €33,375 to €25,562
- Purchases and services +€38,400
up €38,400 (+256.0%), from €14,999 to €53,400
- Turnover +€27,328
up €27,328 (+325.3%), from €8,400 to €35,728
- Gross operating margin -€11,073
down €11,073 (-167.8%), from -€6,599 to -€17,672
- Depreciation +€8,232
up €8,232 (+96.0%), from €8,575 to €16,807
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 | €170,291 | €171,278 | +€987 | +0.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €170,079 | €171,104 | +€1,025 | +0.6% |
| Tangible fixed assets | 22/27 | €170,079 | €171,104 | +€1,025 | +0.6% |
| Land and buildings | 22 | €161,652 | €165,476 | +€3,825 | +2.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €8,428 | €5,628 | -€2,800 | -33.2% |
| Current assets | 29/58 | €212 | €174 | -€38 | -17.9% |
| Amounts receivable within one year | 40/41 | €25 | €25 | = | 0.0% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €25 | €25 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59 | €16 | -€43 | -72.9% |
| Deferred charges and accrued income | 490/1 | €128 | €133 | +€5 | +3.7% |
| Total equity and liabilities | 10/49 | €170,291 | €171,278 | +€987 | +0.6% |
| Equity | 10/15 | -€2,366 | -€39,701 | -€37,336 | -1578.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,966 | -€58,301 | -€37,336 | -178.1% |
| Amounts payable | 17/49 | €172,657 | €210,980 | +€38,323 | +22.2% |
| Amounts payable after more than one year | 17 | €33,375 | €25,562 | -€7,813 | -23.4% |
| Financial debts | 170/4 | €33,375 | €25,562 | -€7,813 | -23.4% |
| Amounts payable within one year | 42/48 | €139,282 | €185,418 | +€46,135 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | €7,667 | €8,204 | +€536 | +7.0% |
| Trade debts | 44 | €3,200 | €28,645 | +€25,445 | +795.2% |
| Suppliers | 440/4 | €3,200 | €28,645 | +€25,445 | +795.2% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €128,415 | €148,569 | +€20,154 | +15.7% |
| Turnover | 70 | €8,400 | €35,728 | +€27,328 | +325.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,999 | €53,400 | +€38,400 | +256.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,575 | €16,807 | +€8,232 | +96.0% |
| Other operating charges | 640/8 | €1,550 | €1,742 | +€193 | +12.4% |
| Gross operating margin | 9900 | -€6,599 | -€17,672 | -€11,073 | -167.8% |
| Operating profit (loss) | 9901 | -€16,724 | -€36,222 | -€19,497 | -116.6% |
| Financial income | 75/76B | €73 | €0 | -€72 | -99.9% |
| Recurring financial income | 75 | €73 | €0 | -€72 | -99.9% |
| Financial charges | 65/66B | €1,099 | €1,114 | +€15 | +1.4% |
| Recurring financial charges | 65 | €1,099 | €1,114 | +€15 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,751 | -€37,336 | -€19,585 | -110.3% |
| Profit (loss) for the period | 9904 | -€17,751 | -€37,336 | -€19,585 | -110.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,751 | -€37,336 | -€19,585 | -110.3% |
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 12 October 2026 via checked.be.