GIGI films: 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 films
Largest movements
- Cash -€1,527
down €1,527 (-25.1%), from €6,093 to €4,566
mainly Tax, wage and social debts (-€1,766) and Net result for the year (-€200)
- Tangible fixed assets -€358
down €358 (-50.0%), from €716 to €358
- Tax, wage and social debts -€1,766
down €1,766 (-85.7%), from €2,061 to €295
- Profit (loss) carried forward -€200
down €200 (-3.7%), from €5,405 to €5,204
- Accrued charges and deferred income +€96
up €96 (+277%), from €35 to €130
- Turnover -€37,353
down €37,353 (-82.5%), from €45,288 to €7,935
- Gross operating margin -€29,860
down €29,860 (-88.7%), from €33,668 to €3,809
- Staff costs -€21,033
down €21,033 (-85.7%), from €24,539 to €3,506
- Purchases and services -€8,616
down €8,616 (-67.6%), from €12,742 to €4,127
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 | €7,500 | €5,629 | -€1,871 | -24.9% |
| Fixed assets | 21/28 | €716 | €358 | -€358 | -50.0% |
| Tangible fixed assets | 22/27 | €716 | €358 | -€358 | -50.0% |
| Plant, machinery and equipment | 23 | €716 | €358 | -€358 | -50.0% |
| Current assets | 29/58 | €6,784 | €5,271 | -€1,513 | -22.3% |
| Amounts receivable within one year | 40/41 | €423 | €464 | +€41 | +9.8% |
| Other amounts receivable | 41 | €423 | €464 | +€41 | +9.8% |
| Cash at bank and in hand | 54/58 | €6,093 | €4,566 | -€1,527 | -25.1% |
| Deferred charges and accrued income | 490/1 | €268 | €241 | -€27 | -10.2% |
| Total equity and liabilities | 10/49 | €7,500 | €5,629 | -€1,871 | -24.9% |
| Equity | 10/15 | €5,405 | €5,204 | -€200 | -3.7% |
| Profit (loss) carried forward | 14 | €5,405 | €5,204 | -€200 | -3.7% |
| Amounts payable | 17/49 | €2,095 | €425 | -€1,671 | -79.7% |
| Amounts payable within one year | 42/48 | €2,061 | €295 | -€1,766 | -85.7% |
| Taxes, remuneration and social security | 45 | €2,061 | €295 | -€1,766 | -85.7% |
| Remuneration and social security | 454/9 | €2,061 | €295 | -€1,766 | -85.7% |
| Accrued charges and deferred income | 492/3 | €35 | €130 | +€96 | +277% |
| Turnover | 70 | €45,288 | €7,935 | -€37,353 | -82.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,742 | €4,127 | -€8,616 | -67.6% |
| Remuneration, social security and pensions | 62 | €24,539 | €3,506 | -€21,033 | -85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €358 | = | 0.0% |
| Other operating charges | 640/8 | - | €45 | +€45 | |
| Gross operating margin | 9900 | €33,668 | €3,809 | -€29,860 | -88.7% |
| Operating profit (loss) | 9901 | €8,772 | -€100 | -€8,872 | |
| Financial charges | 65/66B | €105 | €100 | -€5 | -4.8% |
| Recurring financial charges | 65 | €105 | €100 | -€5 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €8,667 | -€200 | -€8,867 | |
| Profit (loss) for the period | 9904 | €8,667 | -€200 | -€8,867 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,667 | -€200 | -€8,867 |
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 30 October 2026 via checked.be.