GIGA TRADING: 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.
GIGA TRADING
Largest movements
- Tangible fixed assets +€17,274
up €17,274 (+29.1%), from €59,404 to €76,678
of which Land and buildings: +€17,841
- Cash -€7,706
down €7,706 (-8.5%), from €91,038 to €83,331
mainly Investment in fixed assets (net) (-€32,567) and Debts after one year (-€7,565)
- Receivables within one year +€4,095
up €4,095 (+92.5%), from €4,425 to €8,520
of which Other amounts receivable: +€3,375
- Deferred charges and accrued income +€3,141
up €3,141 (+117%), from €2,682 to €5,824
- Reserves +€15,066
up €15,066 (+16.4%), from €91,762 to €106,828
- Trade debts +€10,638
up €10,638 (+561%), from €1,895 to €12,533
- Debts after one year -€7,565
down €7,565 (-26.1%), from €28,936 to €21,370
- Tax, wage and social debts -€3,277
down €3,277 (-100%), from €3,277 to €0
- Gross operating margin -€14,694
down €14,694 (-25.9%), from €56,740 to €42,046
- Taxes -€6,152
down €6,152 (-46.3%), from €13,277 to €7,125
- Depreciation +€2,272
up €2,272 (+17.4%), from €13,021 to €15,293
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 | €200,709 | €215,742 | +€15,034 | +7.5% |
| Fixed assets | 21/28 | €95,654 | €112,928 | +€17,274 | +18.1% |
| Tangible fixed assets | 22/27 | €59,404 | €76,678 | +€17,274 | +29.1% |
| Land and buildings | 22 | €57,263 | €75,103 | +€17,841 | +31.2% |
| Plant, machinery and equipment | 23 | €107 | €0 | -€107 | -100% |
| Furniture and vehicles | 24 | €2,035 | €1,575 | -€460 | -22.6% |
| Financial fixed assets | 28 | €36,250 | €36,250 | = | 0.0% |
| Current assets | 29/58 | €105,054 | €102,814 | -€2,241 | -2.1% |
| Stocks and contracts in progress | 3 | €6,909 | €5,139 | -€1,770 | -25.6% |
| Stocks | 30/36 | €6,909 | €5,139 | -€1,770 | -25.6% |
| Amounts receivable within one year | 40/41 | €4,425 | €8,520 | +€4,095 | +92.5% |
| Trade receivables | 40 | €4,029 | €4,749 | +€720 | +17.9% |
| Other amounts receivable | 41 | €396 | €3,772 | +€3,375 | +852% |
| Cash at bank and in hand | 54/58 | €91,038 | €83,331 | -€7,706 | -8.5% |
| Deferred charges and accrued income | 490/1 | €2,682 | €5,824 | +€3,141 | +117% |
| Total equity and liabilities | 10/49 | €200,709 | €215,742 | +€15,034 | +7.5% |
| Equity | 10/15 | €157,879 | €172,944 | +€15,066 | +9.5% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €91,762 | €106,828 | +€15,066 | +16.4% |
| Distributable reserves | 133 | €91,762 | €106,828 | +€15,066 | +16.4% |
| Profit (loss) carried forward | 14 | €28,917 | €28,917 | = | 0.0% |
| Amounts payable | 17/49 | €42,830 | €42,798 | -€32 | -0.1% |
| Amounts payable after more than one year | 17 | €28,936 | €21,370 | -€7,565 | -26.1% |
| Financial debts | 170/4 | €28,936 | €21,370 | -€7,565 | -26.1% |
| Amounts payable within one year | 42/48 | €12,565 | €20,098 | +€7,533 | +60.0% |
| Current portion of amounts payable after more than one year | 42 | €7,332 | €7,565 | +€233 | +3.2% |
| Trade debts | 44 | €1,895 | €12,533 | +€10,638 | +561% |
| Suppliers | 440/4 | €1,895 | €12,533 | +€10,638 | +561% |
| Taxes, remuneration and social security | 45 | €3,277 | €0 | -€3,277 | -100% |
| Taxes | 450/3 | €3,277 | €0 | -€3,277 | -100% |
| Other amounts payable | 47/48 | €60 | €0 | -€60 | -100% |
| Accrued charges and deferred income | 492/3 | €1,329 | €1,329 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,021 | €15,293 | +€2,272 | +17.4% |
| Other operating charges | 640/8 | €3,009 | €3,066 | +€57 | +1.9% |
| Gross operating margin | 9900 | €56,740 | €42,046 | -€14,694 | -25.9% |
| Operating profit (loss) | 9901 | €40,711 | €23,687 | -€17,023 | -41.8% |
| Financial income | 75/76B | €0 | €20 | +€20 | |
| Recurring financial income | 75 | €0 | €20 | +€20 | |
| Financial charges | 65/66B | €1,746 | €1,516 | -€231 | -13.2% |
| Recurring financial charges | 65 | €1,746 | €1,516 | -€231 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €38,964 | €22,191 | -€16,773 | -43.0% |
| Income taxes | 67/77 | €13,277 | €7,125 | -€6,152 | -46.3% |
| Profit (loss) for the period | 9904 | €25,687 | €15,066 | -€10,621 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,687 | €15,066 | -€10,621 | -41.3% |
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 22 October 2026 via checked.be.