Gigil: 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.
Gigil
Largest movements
- Cash +€19,788
up €19,788 (+180%), from €11,008 to €30,796
mainly Other debts (+€12,264) and Depreciation (+€9,878)
- Stocks and contracts -€6,231
down €6,231 (-6.5%), from €95,199 to €88,967
- Tangible fixed assets -€6,127
down €6,127 (-14.4%), from €42,424 to €36,297
of which Plant, machinery and equipment: -€4,072
- Other debts +€12,264
up €12,264 (+12.9%), from €95,373 to €107,638
- Debts after one year -€7,606
down €7,606 (-18.6%), from €40,898 to €33,292
- Profit (loss) carried forward +€4,068
up €4,068 (+91.2%), from -€4,460 to -€392
- Trade debts -€2,934
down €2,934 (-41.2%), from €7,125 to €4,191
- Gross operating margin +€965
up €965 (+6.1%), from €15,799 to €16,764
- Depreciation +€785
up €785 (+8.6%), from €9,093 to €9,878
- Financial income +€353
up €353 (+767%), from €46 to €399
- Financial charges +€174
up €174 (+7.1%), from €2,457 to €2,631
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 | €155,280 | €161,137 | +€5,857 | +3.8% |
| Formation expenses | 20 | €1,363 | €816 | -€547 | -40.1% |
| Fixed assets | 21/28 | €46,602 | €39,522 | -€7,080 | -15.2% |
| Intangible fixed assets | 21 | €4,178 | €3,226 | -€953 | -22.8% |
| Tangible fixed assets | 22/27 | €42,424 | €36,297 | -€6,127 | -14.4% |
| Plant, machinery and equipment | 23 | €10,196 | €6,124 | -€4,072 | -39.9% |
| Furniture and vehicles | 24 | €194 | €1,835 | +€1,641 | +846% |
| Other tangible fixed assets | 26 | €32,034 | €28,337 | -€3,697 | -11.5% |
| Current assets | 29/58 | €107,314 | €120,799 | +€13,484 | +12.6% |
| Stocks and contracts in progress | 3 | €95,199 | €88,967 | -€6,231 | -6.5% |
| Stocks | 30/36 | €95,199 | €88,967 | -€6,231 | -6.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11,008 | €30,796 | +€19,788 | +180% |
| Deferred charges and accrued income | 490/1 | €1,108 | €1,035 | -€73 | -6.6% |
| Total equity and liabilities | 10/49 | €155,280 | €161,137 | +€5,857 | +3.8% |
| Equity | 10/15 | -€1,460 | €2,608 | +€4,068 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,460 | -€392 | +€4,068 | +91.2% |
| Amounts payable | 17/49 | €156,740 | €158,529 | +€1,789 | +1.1% |
| Amounts payable after more than one year | 17 | €40,898 | €33,292 | -€7,606 | -18.6% |
| Financial debts | 170/4 | €40,898 | €33,292 | -€7,606 | -18.6% |
| Amounts payable within one year | 42/48 | €114,730 | €123,489 | +€8,759 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €7,419 | €7,606 | +€188 | +2.5% |
| Trade debts | 44 | €7,125 | €4,191 | -€2,934 | -41.2% |
| Suppliers | 440/4 | €7,125 | €4,191 | -€2,934 | -41.2% |
| Taxes, remuneration and social security | 45 | €4,813 | €4,054 | -€760 | -15.8% |
| Taxes | 450/3 | €4,813 | €4,054 | -€760 | -15.8% |
| Other amounts payable | 47/48 | €95,373 | €107,638 | +€12,264 | +12.9% |
| Accrued charges and deferred income | 492/3 | €1,112 | €1,748 | +€637 | +57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,093 | €9,878 | +€785 | +8.6% |
| Other operating charges | 640/8 | €510 | €520 | +€9 | +1.8% |
| Gross operating margin | 9900 | €15,799 | €16,764 | +€965 | +6.1% |
| Operating profit (loss) | 9901 | €6,195 | €6,366 | +€171 | +2.8% |
| Financial income | 75/76B | €46 | €399 | +€353 | +767% |
| Recurring financial income | 75 | €46 | €399 | +€353 | +767% |
| Financial charges | 65/66B | €2,457 | €2,631 | +€174 | +7.1% |
| Recurring financial charges | 65 | €2,457 | €2,631 | +€174 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €3,784 | €4,134 | +€350 | +9.2% |
| Income taxes | 67/77 | - | €66 | +€66 | |
| Profit (loss) for the period | 9904 | €3,784 | €4,068 | +€284 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,784 | €4,068 | +€284 | +7.5% |
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 18 October 2026 via checked.be.