GIAKINE: what changed
GIAKINE
Largest movements
- Tangible fixed assets -€3,253
down €3,253 (-37.2%), from €8,752 to €5,499
of which Furniture and vehicles: -€2,900
- Deferred charges and accrued income -€454
down €454 (-62.7%), from €724 to €270
- Current portion of long-term debt -€3,069
no longer reported in 2025 (was €3,069)
- Tax, wage and social debts +€2,584
up €2,584 (+13.4%), from €19,338 to €21,922
of which Remuneration and social security: +€2,855
- Trade debts -€1,925
down €1,925 (-63.7%), from €3,023 to €1,098
- Other debts -€1,660
down €1,660 (-16.1%), from €10,313 to €8,653
- Gross operating margin +€6,221
up €6,221 (+205%), from €3,028 to €9,249
- Taxes -€271
no longer reported in 2025 (was €271)
- Financial charges -€229
down €229 (-66.9%), from €342 to €113
- Staff costs +€96
up €96 (+2.1%), from €4,622 to €4,719
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,359 | €22,497 | -€3,861 | -14.6% |
| Fixed assets | 21/28 | €8,752 | €5,499 | -€3,253 | -37.2% |
| Tangible fixed assets | 22/27 | €8,752 | €5,499 | -€3,253 | -37.2% |
| Furniture and vehicles | 24 | €3,981 | €1,081 | -€2,900 | -72.8% |
| Other tangible fixed assets | 26 | €4,771 | €4,418 | -€353 | -7.4% |
| Current assets | 29/58 | €17,607 | €16,998 | -€609 | -3.5% |
| Amounts receivable within one year | 40/41 | €16,163 | €16,163 | = | 0.0% |
| Trade receivables | 40 | €16,163 | €16,163 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €719 | €564 | -€155 | -21.5% |
| Deferred charges and accrued income | 490/1 | €724 | €270 | -€454 | -62.7% |
| Total equity and liabilities | 10/49 | €26,359 | €22,497 | -€3,861 | -14.6% |
| Equity | 10/15 | -€9,385 | -€9,176 | +€209 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,445 | -€17,236 | +€209 | +1.2% |
| Amounts payable | 17/49 | €35,743 | €31,673 | -€4,070 | -11.4% |
| Amounts payable within one year | 42/48 | €35,743 | €31,673 | -€4,070 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €3,069 | - | -€3,069 | |
| Trade debts | 44 | €3,023 | €1,098 | -€1,925 | -63.7% |
| Suppliers | 440/4 | €3,023 | €1,098 | -€1,925 | -63.7% |
| Taxes, remuneration and social security | 45 | €19,338 | €21,922 | +€2,584 | +13.4% |
| Taxes | 450/3 | €271 | - | -€271 | |
| Remuneration and social security | 454/9 | €19,068 | €21,922 | +€2,855 | +15.0% |
| Other amounts payable | 47/48 | €10,313 | €8,653 | -€1,660 | -16.1% |
| Remuneration, social security and pensions | 62 | €4,622 | €4,719 | +€96 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,282 | €3,253 | -€29 | -0.9% |
| Other operating charges | 640/8 | €919 | €956 | +€37 | +4.0% |
| Gross operating margin | 9900 | €3,028 | €9,249 | +€6,221 | +205% |
| Operating profit (loss) | 9901 | -€5,796 | €322 | +€6,118 | |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €342 | €113 | -€229 | -66.9% |
| Recurring financial charges | 65 | €342 | €113 | -€229 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,120 | €209 | +€6,329 | |
| Income taxes | 67/77 | €271 | - | -€271 | |
| Profit (loss) for the period | 9904 | -€6,391 | €209 | +€6,600 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,391 | €209 | +€6,600 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.