GIGI AMOR: 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 AMOR
Largest movements
- Tangible fixed assets -€92,855
down €92,855 (-24.0%), from €387,300 to €294,446
of which Furniture and vehicles: -€80,279
- Receivables within one year +€14,085
up €14,085 (+672%), from €2,095 to €16,180
of which Other amounts receivable: +€13,585
- Cash -€9,886
down €9,886 (-69.1%), from €14,301 to €4,415
mainly Net result for the year (-€92,848) and Debts after one year (-€21,153)
- Profit (loss) carried forward -€92,848
down €92,848 (-272%), from -€34,150 to -€126,998
- Other debts +€30,249
up €30,249 (+13.1%), from €230,131 to €260,379
- Debts after one year -€21,153
down €21,153 (-18.8%), from €112,581 to €91,428
- Trade debts -€21,149
down €21,149 (-30.4%), from €69,514 to €48,365
- Tax, wage and social debts +€9,992
up €9,992 (+21.0%), from €47,654 to €57,646
of which Taxes: +€6,798
- Staff costs +€81,374
up €81,374 (+72.3%), from €112,539 to €193,914
- Gross operating margin +€26,960
up €26,960 (+19.9%), from €135,170 to €162,131
- Depreciation +€6,152
up €6,152 (+16.0%), from €38,414 to €44,566
- Other operating charges -€2,923
down €2,923 (-38.5%), from €7,583 to €4,660
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 | €455,869 | €361,974 | -€93,895 | -20.6% |
| Formation expenses | 20 | €20,315 | €16,252 | -€4,063 | -20.0% |
| Fixed assets | 21/28 | €407,526 | €312,551 | -€94,975 | -23.3% |
| Intangible fixed assets | 21 | €20,041 | €17,921 | -€2,120 | -10.6% |
| Tangible fixed assets | 22/27 | €387,300 | €294,446 | -€92,855 | -24.0% |
| Plant, machinery and equipment | 23 | €225,150 | €212,574 | -€12,576 | -5.6% |
| Furniture and vehicles | 24 | €162,151 | €81,871 | -€80,279 | -49.5% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €28,028 | €33,171 | +€5,142 | +18.3% |
| Stocks and contracts in progress | 3 | €10,839 | €10,255 | -€584 | -5.4% |
| Stocks | 30/36 | €10,839 | €10,255 | -€584 | -5.4% |
| Amounts receivable within one year | 40/41 | €2,095 | €16,180 | +€14,085 | +672% |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | €2,095 | €15,680 | +€13,585 | +649% |
| Cash at bank and in hand | 54/58 | €14,301 | €4,415 | -€9,886 | -69.1% |
| Deferred charges and accrued income | 490/1 | €794 | €2,321 | +€1,527 | +192% |
| Total equity and liabilities | 10/49 | €455,869 | €361,974 | -€93,895 | -20.6% |
| Equity | 10/15 | -€24,150 | -€116,998 | -€92,848 | -384% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,150 | -€126,998 | -€92,848 | -272% |
| Amounts payable | 17/49 | €480,019 | €478,972 | -€1,047 | -0.2% |
| Amounts payable after more than one year | 17 | €112,581 | €91,428 | -€21,153 | -18.8% |
| Financial debts | 170/4 | €112,581 | €91,428 | -€21,153 | -18.8% |
| Amounts payable within one year | 42/48 | €367,438 | €387,544 | +€20,106 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €20,139 | €21,153 | +€1,014 | +5.0% |
| Trade debts | 44 | €69,514 | €48,365 | -€21,149 | -30.4% |
| Suppliers | 440/4 | €69,514 | €48,365 | -€21,149 | -30.4% |
| Taxes, remuneration and social security | 45 | €47,654 | €57,646 | +€9,992 | +21.0% |
| Taxes | 450/3 | €11,351 | €18,150 | +€6,798 | +59.9% |
| Remuneration and social security | 454/9 | €36,303 | €39,497 | +€3,194 | +8.8% |
| Other amounts payable | 47/48 | €230,131 | €260,379 | +€30,249 | +13.1% |
| Remuneration, social security and pensions | 62 | €112,539 | €193,914 | +€81,374 | +72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,414 | €44,566 | +€6,152 | +16.0% |
| Other operating charges | 640/8 | €7,583 | €4,660 | -€2,923 | -38.5% |
| Gross operating margin | 9900 | €135,170 | €162,131 | +€26,960 | +19.9% |
| Operating profit (loss) | 9901 | -€23,367 | -€81,009 | -€57,642 | -247% |
| Financial income | 75/76B | €152 | €246 | +€94 | +62.1% |
| Recurring financial income | 75 | €152 | €246 | +€94 | +62.1% |
| Financial charges | 65/66B | €10,935 | €12,085 | +€1,150 | +10.5% |
| Recurring financial charges | 65 | €10,935 | €12,085 | +€1,150 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,150 | -€92,848 | -€58,698 | -172% |
| Profit (loss) for the period | 9904 | -€34,150 | -€92,848 | -€58,698 | -172% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,150 | -€92,848 | -€58,698 | -172% |
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 17 October 2026 via checked.be.