Gia Lu Nova: 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.
Gia Lu Nova
Largest movements
- Cash +€36,239
up €36,239 (+57.7%), from €62,804 to €99,043
mainly Trade debts (+€37,849) and Depreciation (+€11,456)
- Trade debts +€37,849
up €37,849 (+1,108%), from €3,417 to €41,266
- Debts after one year -€14,762
down €14,762 (-3.3%), from €449,802 to €435,041
- Tax, wage and social debts +€5,939
up €5,939, from €0 to €5,939
- Depreciation +€6,694
up €6,694 (+141%), from €4,762 to €11,456
- Financial charges -€6,578
down €6,578 (-37.8%), from €17,399 to €10,821
- Gross operating margin +€4,669
up €4,669 (+21.2%), from €22,062 to €26,731
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 | €495,810 | €525,443 | +€29,633 | +6.0% |
| Fixed assets | 21/28 | €59,327 | €52,185 | -€7,142 | -12.0% |
| Intangible fixed assets | 21 | €22,899 | €19,268 | -€3,630 | -15.9% |
| Tangible fixed assets | 22/27 | €36,429 | €32,917 | -€3,512 | -9.6% |
| Plant, machinery and equipment | 23 | - | €4,000 | +€4,000 | |
| Furniture and vehicles | 24 | €36,429 | €28,917 | -€7,512 | -20.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €436,482 | €473,257 | +€36,775 | +8.4% |
| Stocks and contracts in progress | 3 | €298,091 | €298,091 | = | 0.0% |
| Stocks | 30/36 | €298,091 | €298,091 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €73,144 | €73,084 | -€60 | -0.1% |
| Trade receivables | 40 | €66,982 | €73,084 | +€6,102 | +9.1% |
| Other amounts receivable | 41 | €6,162 | €0 | -€6,162 | -100% |
| Cash at bank and in hand | 54/58 | €62,804 | €99,043 | +€36,239 | +57.7% |
| Deferred charges and accrued income | 490/1 | €2,443 | €3,039 | +€596 | +24.4% |
| Total equity and liabilities | 10/49 | €495,810 | €525,443 | +€29,633 | +6.0% |
| Equity | 10/15 | €1,837 | €5,205 | +€3,367 | +183% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,163 | -€94,795 | +€3,367 | +3.4% |
| Amounts payable | 17/49 | €493,972 | €520,238 | +€26,266 | +5.3% |
| Amounts payable after more than one year | 17 | €449,802 | €435,041 | -€14,762 | -3.3% |
| Financial debts | 170/4 | €449,802 | €435,041 | -€14,762 | -3.3% |
| Amounts payable within one year | 42/48 | €39,013 | €83,950 | +€44,937 | +115% |
| Current portion of amounts payable after more than one year | 42 | €35,596 | €36,745 | +€1,149 | +3.2% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €3,417 | €41,266 | +€37,849 | +1,108% |
| Suppliers | 440/4 | €3,417 | €41,266 | +€37,849 | +1,108% |
| Taxes, remuneration and social security | 45 | €0 | €5,939 | +€5,939 | |
| Taxes | 450/3 | €0 | €5,939 | +€5,939 | |
| Accrued charges and deferred income | 492/3 | €5,156 | €1,247 | -€3,909 | -75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,762 | €11,456 | +€6,694 | +141% |
| Other operating charges | 640/8 | €856 | €882 | +€26 | +3.0% |
| Gross operating margin | 9900 | €22,062 | €26,731 | +€4,669 | +21.2% |
| Operating profit (loss) | 9901 | €16,443 | €14,393 | -€2,050 | -12.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €17,399 | €10,821 | -€6,578 | -37.8% |
| Recurring financial charges | 65 | €17,399 | €10,821 | -€6,578 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | -€956 | €3,572 | +€4,528 | |
| Income taxes | 67/77 | - | €205 | +€205 | |
| Profit (loss) for the period | 9904 | -€956 | €3,367 | +€4,323 | |
| Profit (loss) for the period to be appropriated | 9905 | -€956 | €3,367 | +€4,323 |
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 19 October 2026 via checked.be.