GIGI: 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.
GIGI
Largest movements
- Receivables within one year -€33,029
down €33,029 (-32.5%), from €101,656 to €68,627
- Tangible fixed assets -€21,826
down €21,826 (-5.1%), from €429,934 to €408,108
- Other debts -€31,687
down €31,687 (-25.4%), from €124,600 to €92,913
- Profit (loss) carried forward -€27,112
down €27,112 (-8.6%), from €314,437 to €287,324
- Gross operating margin -€5,949
down €5,949 (-96.5%), from €6,165 to €216
- Taxes +€5,003
up €5,003 (+3,664%), from €137 to €5,140
- Other operating charges +€983
up €983 (+82.1%), from €1,197 to €2,181
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 | €537,786 | €478,987 | -€58,800 | -10.9% |
| Fixed assets | 21/28 | €429,934 | €408,108 | -€21,826 | -5.1% |
| Tangible fixed assets | 22/27 | €429,934 | €408,108 | -€21,826 | -5.1% |
| Land and buildings | 22 | €429,934 | €408,108 | -€21,826 | -5.1% |
| Current assets | 29/58 | €107,853 | €70,879 | -€36,974 | -34.3% |
| Stocks and contracts in progress | 3 | €4,325 | €0 | -€4,325 | -100% |
| Stocks | 30/36 | €4,325 | €0 | -€4,325 | -100% |
| Amounts receivable within one year | 40/41 | €101,656 | €68,627 | -€33,029 | -32.5% |
| Other amounts receivable | 41 | €101,656 | €68,627 | -€33,029 | -32.5% |
| Cash at bank and in hand | 54/58 | €1,872 | €2,252 | +€380 | +20.3% |
| Total equity and liabilities | 10/49 | €537,786 | €478,987 | -€58,800 | -10.9% |
| Equity | 10/15 | €409,437 | €382,324 | -€27,112 | -6.6% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €314,437 | €287,324 | -€27,112 | -8.6% |
| Amounts payable | 17/49 | €128,350 | €96,663 | -€31,687 | -24.7% |
| Amounts payable within one year | 42/48 | €128,350 | €96,663 | -€31,687 | -24.7% |
| Trade debts | 44 | €3,750 | €3,750 | = | 0.0% |
| Suppliers | 440/4 | €3,750 | €3,750 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €124,600 | €92,913 | -€31,687 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,826 | €21,826 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,197 | €2,181 | +€983 | +82.1% |
| Gross operating margin | 9900 | €6,165 | €216 | -€5,949 | -96.5% |
| Operating profit (loss) | 9901 | -€16,858 | -€23,790 | -€6,932 | -41.1% |
| Financial income | 75/76B | €1,993 | €1,971 | -€23 | -1.1% |
| Recurring financial income | 75 | €1,993 | €1,971 | -€23 | -1.1% |
| Financial charges | 65/66B | €153 | €153 | +€0 | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,018 | -€21,973 | -€6,954 | -46.3% |
| Income taxes | 67/77 | €137 | €5,140 | +€5,003 | +3,664% |
| Profit (loss) for the period | 9904 | -€15,155 | -€27,112 | -€11,958 | -78.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,155 | -€27,112 | -€11,958 | -78.9% |
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 16 October 2026 via checked.be.