GIGANTE LAB: 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.
GIGANTE LAB
Largest movements
- Receivables within one year -€19,481
down €19,481 (-69.2%), from €28,150 to €8,669
of which Trade receivables: -€24,273
- Cash +€10,553
up €10,553 (+350%), from €3,013 to €13,566
mainly Receivables within one year (+€19,481) and Net result for the year (+€12,683)
- Tangible fixed assets -€1,289
down €1,289 (-38.9%), from €3,313 to €2,025
- Other debts -€12,745
down €12,745 (-75.9%), from €16,800 to €4,055
- Reserves +€12,700
new in 2025: €12,700
- Tax, wage and social debts -€5,915
down €5,915 (-86.8%), from €6,815 to €900
- Trade debts -€4,240
down €4,240 (-62.8%), from €6,754 to €2,514
- Gross operating margin -€4,179
down €4,179 (-16.8%), from €24,873 to €20,694
- Taxes -€785
down €785 (-15.0%), from €5,249 to €4,464
- Depreciation +€736
up €736 (+133%), from €553 to €1,289
- Financial charges -€719
down €719 (-31.0%), from €2,318 to €1,599
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 | €34,477 | €24,260 | -€10,217 | -29.6% |
| Fixed assets | 21/28 | €3,313 | €2,025 | -€1,289 | -38.9% |
| Tangible fixed assets | 22/27 | €3,313 | €2,025 | -€1,289 | -38.9% |
| Furniture and vehicles | 24 | €3,313 | €2,025 | -€1,289 | -38.9% |
| Current assets | 29/58 | €31,164 | €22,235 | -€8,928 | -28.6% |
| Amounts receivable within one year | 40/41 | €28,150 | €8,669 | -€19,481 | -69.2% |
| Trade receivables | 40 | €26,166 | €1,893 | -€24,273 | -92.8% |
| Other amounts receivable | 41 | €1,985 | €6,776 | +€4,792 | +241% |
| Cash at bank and in hand | 54/58 | €3,013 | €13,566 | +€10,553 | +350% |
| Total equity and liabilities | 10/49 | €34,477 | €24,260 | -€10,217 | -29.6% |
| Equity | 10/15 | €4,042 | €16,725 | +€12,683 | +314% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €12,700 | +€12,700 | |
| Distributable reserves | 133 | - | €12,700 | +€12,700 | |
| Profit (loss) carried forward | 14 | €42 | €25 | -€17 | -40.8% |
| Amounts payable | 17/49 | €30,435 | €7,535 | -€22,900 | -75.2% |
| Amounts payable within one year | 42/48 | €30,369 | €7,468 | -€22,901 | -75.4% |
| Trade debts | 44 | €6,754 | €2,514 | -€4,240 | -62.8% |
| Suppliers | 440/4 | €6,754 | €2,514 | -€4,240 | -62.8% |
| Taxes, remuneration and social security | 45 | €6,815 | €900 | -€5,915 | -86.8% |
| Taxes | 450/3 | €6,815 | €900 | -€5,915 | -86.8% |
| Other amounts payable | 47/48 | €16,800 | €4,055 | -€12,745 | -75.9% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €553 | €1,289 | +€736 | +133% |
| Other operating charges | 640/8 | €624 | €663 | +€40 | +6.4% |
| Gross operating margin | 9900 | €24,873 | €20,694 | -€4,179 | -16.8% |
| Operating profit (loss) | 9901 | €23,696 | €18,742 | -€4,954 | -20.9% |
| Financial income | 75/76B | €0 | €3 | +€3 | +671% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +671% |
| Financial charges | 65/66B | €2,318 | €1,599 | -€719 | -31.0% |
| Recurring financial charges | 65 | €2,318 | €1,599 | -€719 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €21,379 | €17,147 | -€4,232 | -19.8% |
| Income taxes | 67/77 | €5,249 | €4,464 | -€785 | -15.0% |
| Profit (loss) for the period | 9904 | €16,130 | €12,683 | -€3,447 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,130 | €12,683 | -€3,447 | -21.4% |
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 27 October 2026 via checked.be.