GIGANT CONSTRUCT: 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.
GIGANT CONSTRUCT
Largest movements
- Receivables within one year +€12,536
up €12,536 (+58.0%), from €21,608 to €34,144
of which Other amounts receivable: +€9,736
- Tangible fixed assets -€5,463
down €5,463 (-9.2%), from €59,396 to €53,932
of which Land and buildings: -€5,400
- Tax, wage and social debts +€9,475
new in 2025: €9,475
- Debts after one year -€9,000
down €9,000 (-35.1%), from €25,633 to €16,633
- Profit (loss) carried forward +€3,418
up €3,418 (+1.8%), from €186,873 to €190,291
- Gross operating margin -€6,514
down €6,514 (-31.5%), from €20,647 to €14,134
- Taxes -€1,321
down €1,321 (-36.8%), from €3,585 to €2,264
- Financial charges -€760
down €760 (-25.7%), from €2,955 to €2,195
- Depreciation -€223
down €223 (-3.9%), from €5,686 to €5,463
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 | €287,498 | €291,633 | +€4,134 | +1.4% |
| Fixed assets | 21/28 | €261,951 | €256,488 | -€5,463 | -2.1% |
| Tangible fixed assets | 22/27 | €59,396 | €53,932 | -€5,463 | -9.2% |
| Land and buildings | 22 | €58,700 | €53,300 | -€5,400 | -9.2% |
| Plant, machinery and equipment | 23 | €696 | €632 | -€63 | -9.1% |
| Financial fixed assets | 28 | €202,556 | €202,556 | = | 0.0% |
| Current assets | 29/58 | €25,547 | €35,145 | +€9,598 | +37.6% |
| Amounts receivable within one year | 40/41 | €21,608 | €34,144 | +€12,536 | +58.0% |
| Trade receivables | 40 | €3,718 | €6,518 | +€2,800 | +75.3% |
| Other amounts receivable | 41 | €17,890 | €27,626 | +€9,736 | +54.4% |
| Cash at bank and in hand | 54/58 | €1,933 | €555 | -€1,378 | -71.3% |
| Deferred charges and accrued income | 490/1 | €2,006 | €446 | -€1,560 | -77.8% |
| Total equity and liabilities | 10/49 | €287,498 | €291,633 | +€4,134 | +1.4% |
| Equity | 10/15 | €230,583 | €234,001 | +€3,418 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,110 | €25,110 | = | 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% |
| Tax-exempt reserves | 132 | €3,250 | €3,250 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,873 | €190,291 | +€3,418 | +1.8% |
| Amounts payable | 17/49 | €56,916 | €57,632 | +€716 | +1.3% |
| Amounts payable after more than one year | 17 | €25,633 | €16,633 | -€9,000 | -35.1% |
| Financial debts | 170/4 | €25,633 | €16,633 | -€9,000 | -35.1% |
| Amounts payable within one year | 42/48 | €31,283 | €40,999 | +€9,716 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €13,725 | €14,291 | +€566 | +4.1% |
| Trade debts | 44 | €750 | €424 | -€326 | -43.4% |
| Suppliers | 440/4 | €750 | €424 | -€326 | -43.4% |
| Taxes, remuneration and social security | 45 | - | €9,475 | +€9,475 | |
| Taxes | 450/3 | - | €9,475 | +€9,475 | |
| Other amounts payable | 47/48 | €16,809 | €16,809 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,686 | €5,463 | -€223 | -3.9% |
| Other operating charges | 640/8 | €986 | €793 | -€193 | -19.6% |
| Gross operating margin | 9900 | €20,647 | €14,134 | -€6,514 | -31.5% |
| Operating profit (loss) | 9901 | €13,975 | €7,878 | -€6,097 | -43.6% |
| Financial charges | 65/66B | €2,955 | €2,195 | -€760 | -25.7% |
| Recurring financial charges | 65 | €2,955 | €2,195 | -€760 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €11,020 | €5,683 | -€5,337 | -48.4% |
| Income taxes | 67/77 | €3,585 | €2,264 | -€1,321 | -36.8% |
| Profit (loss) for the period | 9904 | €7,435 | €3,418 | -€4,016 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,435 | €3,418 | -€4,016 | -54.0% |
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 9 October 2026 via checked.be.