GIANNY'S: 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.
GIANNY'S
Largest movements
- Receivables within one year -€24,348
down €24,348 (-91.4%), from €26,652 to €2,304
of which Trade receivables: -€22,657
- Cash -€5,346
down €5,346 (-8.3%), from €64,381 to €59,035
mainly Contributions, distributions and other (-€25,500) and Other debts (-€12,403)
- Tangible fixed assets -€2,858
down €2,858 (-29.2%), from €9,796 to €6,937
of which Other tangible fixed assets: -€1,555
- Profit (loss) carried forward -€18,709
down €18,709 (-36.6%), from €51,159 to €32,450
- Other debts -€12,403
down €12,403 (-98.1%), from €12,642 to €239
- Trade debts -€7,432
down €7,432 (-73.9%), from €10,052 to €2,620
- Tax, wage and social debts +€6,220
up €6,220 (+44.8%), from €13,871 to €20,091
of which Taxes: +€4,582
- Staff costs +€2,741
up €2,741 (+2.5%), from €111,693 to €114,434
- Other operating charges -€2,480
down €2,480 (-62.8%), from €3,947 to €1,467
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 | €106,614 | €74,300 | -€32,314 | -30.3% |
| Fixed assets | 21/28 | €9,796 | €6,937 | -€2,858 | -29.2% |
| Tangible fixed assets | 22/27 | €9,796 | €6,937 | -€2,858 | -29.2% |
| Plant, machinery and equipment | 23 | €3,769 | €2,851 | -€918 | -24.4% |
| Furniture and vehicles | 24 | €552 | €168 | -€385 | -69.7% |
| Other tangible fixed assets | 26 | €5,474 | €3,918 | -€1,555 | -28.4% |
| Current assets | 29/58 | €96,819 | €67,363 | -€29,456 | -30.4% |
| Stocks and contracts in progress | 3 | €4,761 | €5,667 | +€905 | +19.0% |
| Stocks | 30/36 | €4,761 | €5,667 | +€905 | +19.0% |
| Amounts receivable within one year | 40/41 | €26,652 | €2,304 | -€24,348 | -91.4% |
| Trade receivables | 40 | €24,395 | €1,738 | -€22,657 | -92.9% |
| Other amounts receivable | 41 | €2,257 | €566 | -€1,691 | -74.9% |
| Cash at bank and in hand | 54/58 | €64,381 | €59,035 | -€5,346 | -8.3% |
| Deferred charges and accrued income | 490/1 | €1,024 | €358 | -€667 | -65.1% |
| Total equity and liabilities | 10/49 | €106,614 | €74,300 | -€32,314 | -30.3% |
| Equity | 10/15 | €69,759 | €51,050 | -€18,709 | -26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,159 | €32,450 | -€18,709 | -36.6% |
| Amounts payable | 17/49 | €36,856 | €23,250 | -€13,605 | -36.9% |
| Amounts payable within one year | 42/48 | €36,565 | €22,950 | -€13,615 | -37.2% |
| Trade debts | 44 | €10,052 | €2,620 | -€7,432 | -73.9% |
| Suppliers | 440/4 | €10,052 | €2,620 | -€7,432 | -73.9% |
| Taxes, remuneration and social security | 45 | €13,871 | €20,091 | +€6,220 | +44.8% |
| Taxes | 450/3 | €4,024 | €8,605 | +€4,582 | +114% |
| Remuneration and social security | 454/9 | €9,848 | €11,486 | +€1,638 | +16.6% |
| Other amounts payable | 47/48 | €12,642 | €239 | -€12,403 | -98.1% |
| Accrued charges and deferred income | 492/3 | €291 | €300 | +€9 | +3.2% |
| Remuneration, social security and pensions | 62 | €111,693 | €114,434 | +€2,741 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,182 | €3,708 | -€474 | -11.3% |
| Other operating charges | 640/8 | €3,947 | €1,467 | -€2,480 | -62.8% |
| Gross operating margin | 9900 | €131,916 | €131,650 | -€266 | -0.2% |
| Operating profit (loss) | 9901 | €12,094 | €12,041 | -€54 | -0.4% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €1,172 | €1,800 | +€627 | +53.5% |
| Recurring financial charges | 65 | €1,172 | €1,800 | +€627 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €10,922 | €10,251 | -€671 | -6.1% |
| Income taxes | 67/77 | €3,630 | €3,459 | -€171 | -4.7% |
| Profit (loss) for the period | 9904 | €7,292 | €6,791 | -€500 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,292 | €6,791 | -€500 | -6.9% |
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 24 October 2026 via checked.be.