GIGI ROBBERECHTS: 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 ROBBERECHTS
Largest movements
- Cash -€47,033
down €47,033 (-75.8%), from €62,087 to €15,054
mainly Receivables within one year (-€32,596) and Net result for the year (-€14,148)
- Receivables within one year +€32,596
up €32,596 (+57.8%), from €56,418 to €89,014
of which Other amounts receivable: +€32,898
- Profit (loss) carried forward -€14,148
down €14,148 (-84.5%), from €16,747 to €2,599
- Gross operating margin -€15,060
down €15,060, from €5,333 to -€9,727
- Other operating charges -€4,481
down €4,481 (-78.8%), from €5,689 to €1,208
- Financial income -€2,702
down €2,702 (-91.8%), from €2,942 to €240
- Financial charges +€301
up €301 (+63.0%), from €478 to €779
- Depreciation +€272
up €272 (+15.6%), from €1,748 to €2,021
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 | €329,249 | €316,033 | -€13,216 | -4.0% |
| Fixed assets | 21/28 | €5,820 | €6,447 | +€628 | +10.8% |
| Tangible fixed assets | 22/27 | €5,820 | €6,447 | +€628 | +10.8% |
| Land and buildings | 22 | €5,820 | €4,329 | -€1,491 | -25.6% |
| Furniture and vehicles | 24 | - | €2,119 | +€2,119 | |
| Current assets | 29/58 | €323,430 | €309,586 | -€13,844 | -4.3% |
| Amounts receivable within one year | 40/41 | €56,418 | €89,014 | +€32,596 | +57.8% |
| Trade receivables | 40 | €4,781 | €4,479 | -€302 | -6.3% |
| Other amounts receivable | 41 | €51,637 | €84,535 | +€32,898 | +63.7% |
| Current investments | 50/53 | €204,925 | €204,925 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,087 | €15,054 | -€47,033 | -75.8% |
| Deferred charges and accrued income | 490/1 | - | €593 | +€593 | |
| Total equity and liabilities | 10/49 | €329,249 | €316,033 | -€13,216 | -4.0% |
| Equity | 10/15 | €327,799 | €313,651 | -€14,148 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €292,452 | €292,452 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,932 | €9,932 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,932 | €9,932 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €269,520 | €269,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,747 | €2,599 | -€14,148 | -84.5% |
| Amounts payable | 17/49 | €1,450 | €2,382 | +€932 | +64.3% |
| Amounts payable within one year | 42/48 | €1,450 | €2,382 | +€932 | +64.3% |
| Trade debts | 44 | €1,006 | €2,109 | +€1,103 | +110% |
| Suppliers | 440/4 | €1,006 | €2,109 | +€1,103 | +110% |
| Taxes, remuneration and social security | 45 | €444 | €274 | -€171 | -38.4% |
| Taxes | 450/3 | €444 | €274 | -€171 | -38.4% |
| Non-recurring operating income | 76A | €19,008 | - | -€19,008 | |
| Remuneration, social security and pensions | 62 | - | €223 | +€223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,748 | €2,021 | +€272 | +15.6% |
| Other operating charges | 640/8 | €5,689 | €1,208 | -€4,481 | -78.8% |
| Gross operating margin | 9900 | €5,333 | -€9,727 | -€15,060 | |
| Operating profit (loss) | 9901 | -€2,105 | -€13,179 | -€11,074 | -526% |
| Financial income | 75/76B | €2,942 | €240 | -€2,702 | -91.8% |
| Recurring financial income | 75 | €2,942 | €240 | -€2,702 | -91.8% |
| Financial charges | 65/66B | €478 | €779 | +€301 | +63.0% |
| Recurring financial charges | 65 | €478 | €779 | +€301 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | €359 | -€13,718 | -€14,077 | |
| Income taxes | 67/77 | €500 | €430 | -€70 | -14.0% |
| Profit (loss) for the period | 9904 | -€142 | -€14,148 | -€14,006 | -9,880% |
| Profit (loss) for the period to be appropriated | 9905 | -€142 | -€14,148 | -€14,006 | -9,880% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.