GI BOUW: 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.
GI BOUW
Largest movements
- Receivables within one year +€14,123
up €14,123 (+20.7%), from €68,201 to €82,324
of which Trade receivables: +€32,359
- Cash +€7,269
up €7,269 (+163%), from €4,452 to €11,721
mainly Trade debts (+€25,936) and Net result for the year (+€7,267)
- Tangible fixed assets -€4,182
down €4,182 (-47.4%), from €8,818 to €4,636
of which Furniture and vehicles: -€2,209
- Trade debts +€25,936
up €25,936 (+6,310%), from €411 to €26,347
- Other debts -€15,985
down €15,985 (-88.8%), from €18,000 to €2,015
- Profit (loss) carried forward +€5,266
up €5,266 (+10.7%), from €49,311 to €54,577
- Tax, wage and social debts +€2,361
up €2,361 (+20.6%), from €11,452 to €13,813
of which Remuneration and social security: +€1,500
- Gross operating margin -€47,796
down €47,796 (-75.8%), from €63,087 to €15,291
- Taxes -€9,967
down €9,967 (-87.0%), from €11,453 to €1,486
- Depreciation +€1,347
up €1,347 (+47.5%), from €2,836 to €4,183
- Financial income -€784
down €784 (-98.3%), from €797 to €13
- Other operating charges +€722
up €722 (+66.8%), from €1,081 to €1,803
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 | €83,174 | €100,753 | +€17,579 | +21.1% |
| Fixed assets | 21/28 | €8,818 | €4,636 | -€4,182 | -47.4% |
| Tangible fixed assets | 22/27 | €8,818 | €4,636 | -€4,182 | -47.4% |
| Plant, machinery and equipment | 23 | €4,414 | €2,441 | -€1,973 | -44.7% |
| Furniture and vehicles | 24 | €4,404 | €2,195 | -€2,209 | -50.2% |
| Current assets | 29/58 | €74,356 | €96,117 | +€21,761 | +29.3% |
| Amounts receivable within one year | 40/41 | €68,201 | €82,324 | +€14,123 | +20.7% |
| Trade receivables | 40 | €43,627 | €75,986 | +€32,359 | +74.2% |
| Other amounts receivable | 41 | €24,574 | €6,339 | -€18,235 | -74.2% |
| Cash at bank and in hand | 54/58 | €4,452 | €11,721 | +€7,269 | +163% |
| Deferred charges and accrued income | 490/1 | €1,703 | €2,071 | +€368 | +21.6% |
| Total equity and liabilities | 10/49 | €83,174 | €100,753 | +€17,579 | +21.1% |
| Equity | 10/15 | €53,311 | €58,577 | +€5,266 | +9.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | - | -€4,000 | |
| Other | 1109/19 | €4,000 | - | -€4,000 | |
| Profit (loss) carried forward | 14 | €49,311 | €54,577 | +€5,266 | +10.7% |
| Amounts payable | 17/49 | €29,863 | €42,175 | +€12,312 | +41.2% |
| Amounts payable within one year | 42/48 | €29,863 | €42,175 | +€12,312 | +41.2% |
| Trade debts | 44 | €411 | €26,347 | +€25,936 | +6,310% |
| Suppliers | 440/4 | €411 | €26,347 | +€25,936 | +6,310% |
| Taxes, remuneration and social security | 45 | €11,452 | €13,813 | +€2,361 | +20.6% |
| Taxes | 450/3 | €11,452 | €12,313 | +€861 | +7.5% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €18,000 | €2,015 | -€15,985 | -88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,836 | €4,183 | +€1,347 | +47.5% |
| Other operating charges | 640/8 | €1,081 | €1,803 | +€722 | +66.8% |
| Gross operating margin | 9900 | €63,087 | €15,291 | -€47,796 | -75.8% |
| Operating profit (loss) | 9901 | €59,170 | €9,306 | -€49,864 | -84.3% |
| Financial income | 75/76B | €797 | €13 | -€784 | -98.3% |
| Recurring financial income | 75 | €797 | €13 | -€784 | -98.3% |
| Financial charges | 65/66B | €338 | €567 | +€229 | +67.7% |
| Recurring financial charges | 65 | €338 | €567 | +€229 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | €59,629 | €8,753 | -€50,876 | -85.3% |
| Income taxes | 67/77 | €11,453 | €1,486 | -€9,967 | -87.0% |
| Profit (loss) for the period | 9904 | €48,176 | €7,267 | -€40,909 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,176 | €7,267 | -€40,909 | -84.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.