GIGI CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets +€6,748
up €6,748 (+32.5%), from €20,784 to €27,532
of which Other tangible fixed assets: +€6,831
- Receivables within one year +€3,575
up €3,575 (+27.5%), from €13,023 to €16,598
of which Other amounts receivable: +€6,285
- Stocks and contracts +€2,598
up €2,598 (+80.0%), from €3,246 to €5,844
- Deferred charges and accrued income -€2,521
down €2,521 (-17.9%), from €14,050 to €11,530
- Trade debts +€11,781
up €11,781 (+185%), from €6,358 to €18,139
- Profit (loss) carried forward -€9,495
down €9,495 (-35.7%), from €26,622 to €17,127
- Tax, wage and social debts +€8,015
up €8,015 (+35.3%), from €22,725 to €30,741
of which Taxes: +€4,062
- Other debts -€2,180
down €2,180 (-63.8%), from €3,417 to €1,237
- Advances received +€1,500
new in 2025: €1,500
- Staff costs +€31,150
up €31,150 (+23.2%), from €134,365 to €165,514
- Gross operating margin +€30,445
up €30,445 (+21.9%), from €138,785 to €169,229
- Depreciation +€1,993
up €1,993 (+63.6%), from €3,136 to €5,129
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 | €64,123 | €74,506 | +€10,383 | +16.2% |
| Fixed assets | 21/28 | €20,784 | €27,532 | +€6,748 | +32.5% |
| Tangible fixed assets | 22/27 | €20,784 | €27,532 | +€6,748 | +32.5% |
| Plant, machinery and equipment | 23 | €3,130 | €2,330 | -€800 | -25.6% |
| Furniture and vehicles | 24 | €14,507 | €15,224 | +€717 | +4.9% |
| Other tangible fixed assets | 26 | €3,148 | €9,978 | +€6,831 | +217% |
| Current assets | 29/58 | €43,339 | €46,974 | +€3,635 | +8.4% |
| Stocks and contracts in progress | 3 | €3,246 | €5,844 | +€2,598 | +80.0% |
| Stocks | 30/36 | €3,246 | €5,844 | +€2,598 | +80.0% |
| Amounts receivable within one year | 40/41 | €13,023 | €16,598 | +€3,575 | +27.5% |
| Trade receivables | 40 | €5,952 | €3,242 | -€2,710 | -45.5% |
| Other amounts receivable | 41 | €7,070 | €13,356 | +€6,285 | +88.9% |
| Cash at bank and in hand | 54/58 | €13,020 | €13,003 | -€17 | -0.1% |
| Deferred charges and accrued income | 490/1 | €14,050 | €11,530 | -€2,521 | -17.9% |
| Total equity and liabilities | 10/49 | €64,123 | €74,506 | +€10,383 | +16.2% |
| Equity | 10/15 | €31,622 | €22,127 | -€9,495 | -30.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,622 | €17,127 | -€9,495 | -35.7% |
| Amounts payable | 17/49 | €32,501 | €52,379 | +€19,879 | +61.2% |
| Amounts payable after more than one year | 17 | - | €363 | +€363 | |
| Other amounts payable | 178/9 | - | €363 | +€363 | |
| Amounts payable within one year | 42/48 | €32,501 | €51,617 | +€19,116 | +58.8% |
| Trade debts | 44 | €6,358 | €18,139 | +€11,781 | +185% |
| Suppliers | 440/4 | €6,358 | €18,139 | +€11,781 | +185% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €22,725 | €30,741 | +€8,015 | +35.3% |
| Taxes | 450/3 | €6,978 | €11,040 | +€4,062 | +58.2% |
| Remuneration and social security | 454/9 | €15,748 | €19,701 | +€3,953 | +25.1% |
| Other amounts payable | 47/48 | €3,417 | €1,237 | -€2,180 | -63.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €134,365 | €165,514 | +€31,150 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,136 | €5,129 | +€1,993 | +63.6% |
| Other operating charges | 640/8 | €457 | €262 | -€194 | -42.6% |
| Gross operating margin | 9900 | €138,785 | €169,229 | +€30,445 | +21.9% |
| Operating profit (loss) | 9901 | €828 | -€1,677 | -€2,504 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €6,545 | €7,666 | +€1,121 | +17.1% |
| Recurring financial charges | 65 | €6,545 | €7,666 | +€1,121 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,715 | -€9,343 | -€3,627 | -63.5% |
| Income taxes | 67/77 | €170 | €153 | -€17 | -10.1% |
| Profit (loss) for the period | 9904 | -€5,885 | -€9,495 | -€3,610 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,885 | -€9,495 | -€3,610 | -61.3% |
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 15 October 2026 via checked.be.