GIFT - POINT: what changed
Two fiscal 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.
GIFT - POINT
Largest movements
- Cash +€51,564
up €51,564 (+900.9%), from €5,723 to €57,288
mainly Net result for the year (+€36,312) and Current investments (+€33,753)
- Current investments -€33,753
down €33,753 (-9.5%), from €353,753 to €320,000
- Receivables within one year +€25,002
up €25,002 (+75.8%), from €32,995 to €57,997
of which Trade receivables: +€18,563
- Reserves +€36,000
up €36,000 (+9.8%), from €366,860 to €402,860
- Tax, wage and social debts +€9,031
up €9,031 (+189.9%), from €4,755 to €13,786
of which Taxes: +€6,415
- Gross operating margin +€39,027
up €39,027, from -€8,163 to €30,864
- Taxes +€3,600
new in 2025: €3,600
- Financial income +€2,498
up €2,498 (+29.3%), from €8,518 to €11,016
- Other operating charges -€1,241
down €1,241 (-51.7%), from €2,403 to €1,162
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 | €394,194 | €439,510 | +€45,316 | +11.5% |
| Fixed assets | 21/28 | €55 | €1,877 | +€1,821 | +3284.5% |
| Tangible fixed assets | 22/27 | €55 | €1,877 | +€1,821 | +3284.5% |
| Furniture and vehicles | 24 | €55 | €1,877 | +€1,821 | +3284.5% |
| Current assets | 29/58 | €394,139 | €437,633 | +€43,494 | +11.0% |
| Amounts receivable within one year | 40/41 | €32,995 | €57,997 | +€25,002 | +75.8% |
| Trade receivables | 40 | €21,496 | €40,060 | +€18,563 | +86.4% |
| Other amounts receivable | 41 | €11,499 | €17,937 | +€6,439 | +56.0% |
| Current investments | 50/53 | €353,753 | €320,000 | -€33,753 | -9.5% |
| Cash at bank and in hand | 54/58 | €5,723 | €57,288 | +€51,564 | +900.9% |
| Deferred charges and accrued income | 490/1 | €1,667 | €2,348 | +€681 | +40.9% |
| Total equity and liabilities | 10/49 | €394,194 | €439,510 | +€45,316 | +11.5% |
| Equity | 10/15 | €388,291 | €424,603 | +€36,312 | +9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €366,860 | €402,860 | +€36,000 | +9.8% |
| Distributable reserves | 133 | €366,860 | €402,860 | +€36,000 | +9.8% |
| Profit (loss) carried forward | 14 | €9,031 | €9,343 | +€312 | +3.5% |
| Amounts payable | 17/49 | €5,903 | €14,907 | +€9,003 | +152.5% |
| Amounts payable within one year | 42/48 | €5,903 | €14,907 | +€9,003 | +152.5% |
| Trade debts | 44 | €1,130 | €1,120 | -€10 | -0.9% |
| Suppliers | 440/4 | €1,130 | €1,120 | -€10 | -0.9% |
| Taxes, remuneration and social security | 45 | €4,755 | €13,786 | +€9,031 | +189.9% |
| Taxes | 450/3 | €4,755 | €11,170 | +€6,415 | +134.9% |
| Remuneration and social security | 454/9 | - | €2,616 | +€2,616 | |
| Other amounts payable | 47/48 | €18 | - | -€18 | |
| Non-recurring operating income | 76A | - | €585 | +€585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €577 | €525 | -€52 | -9.0% |
| Other operating charges | 640/8 | €2,403 | €1,162 | -€1,241 | -51.7% |
| Gross operating margin | 9900 | -€8,163 | €30,864 | +€39,027 | |
| Operating profit (loss) | 9901 | -€11,143 | €29,178 | +€40,321 | |
| Financial income | 75/76B | €8,518 | €11,016 | +€2,498 | +29.3% |
| Recurring financial income | 75 | €8,518 | €11,016 | +€2,498 | +29.3% |
| Financial charges | 65/66B | €287 | €281 | -€6 | -2.0% |
| Recurring financial charges | 65 | €287 | €281 | -€6 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,912 | €39,912 | +€42,825 | |
| Income taxes | 67/77 | - | €3,600 | +€3,600 | |
| Profit (loss) for the period | 9904 | -€2,912 | €36,312 | +€39,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,912 | €36,312 | +€39,225 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.