GIGIMO: what changed
Two fiscal 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.
GIGIMO
Largest movements
- Cash +€18,394
up €18,394 (+45.2%), from €40,691 to €59,085
mainly Depreciation (+€12,919) and Net result for the year (+€2,545)
- Tangible fixed assets -€12,919
down €12,919 (-21.0%), from €61,491 to €48,572
of which Furniture and vehicles: -€12,919
- Reserves +€2,545
up €2,545 (+61.6%), from €4,133 to €6,678
- Trade debts +€2,202
up €2,202 (+541.0%), from €407 to €2,609
- Turnover +€4,630
up €4,630 (+12.0%), from €38,593 to €43,223
- Purchases and services +€3,213
up €3,213 (+26.4%), from €12,160 to €15,373
- Gross operating margin +€1,417
up €1,417 (+5.4%), from €26,433 to €27,850
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.
Cash bridge derived
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 | €134,125 | €139,158 | +€5,033 | +3.8% |
| Fixed assets | 21/28 | €61,491 | €48,572 | -€12,919 | -21.0% |
| Tangible fixed assets | 22/27 | €61,491 | €48,572 | -€12,919 | -21.0% |
| Land and buildings | 22 | €48,572 | €48,572 | = | 0.0% |
| Furniture and vehicles | 24 | €12,919 | €0 | -€12,919 | -100.0% |
| Current assets | 29/58 | €72,634 | €90,586 | +€17,952 | +24.7% |
| Amounts receivable within one year | 40/41 | €28,575 | €28,483 | -€92 | -0.3% |
| Other amounts receivable | 41 | €28,575 | €28,483 | -€92 | -0.3% |
| Current investments | 50/53 | €3,368 | €3,018 | -€350 | -10.4% |
| Cash at bank and in hand | 54/58 | €40,691 | €59,085 | +€18,394 | +45.2% |
| Total equity and liabilities | 10/49 | €134,125 | €139,158 | +€5,033 | +3.8% |
| Equity | 10/15 | €131,069 | €133,614 | +€2,545 | +1.9% |
| Contributions | 10/11 | €126,873 | €126,873 | = | 0.0% |
| Reserves | 13 | €4,133 | €6,678 | +€2,545 | +61.6% |
| Distributable reserves | 133 | €4,133 | €6,678 | +€2,545 | +61.6% |
| Profit (loss) carried forward | 14 | €63 | €63 | = | 0.0% |
| Amounts payable | 17/49 | €3,056 | €5,544 | +€2,488 | +81.4% |
| Amounts payable within one year | 42/48 | €596 | €3,010 | +€2,414 | +405.0% |
| Trade debts | 44 | €407 | €2,609 | +€2,202 | +541.0% |
| Suppliers | 440/4 | €407 | €2,609 | +€2,202 | +541.0% |
| Taxes, remuneration and social security | 45 | €189 | €401 | +€212 | +112.2% |
| Taxes | 450/3 | €189 | €401 | +€212 | +112.2% |
| Accrued charges and deferred income | 492/3 | €2,460 | €2,534 | +€74 | +3.0% |
| Turnover | 70 | €38,593 | €43,223 | +€4,630 | +12.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,160 | €15,373 | +€3,213 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,919 | €12,919 | = | 0.0% |
| Other operating charges | 640/8 | €9,564 | €9,940 | +€376 | +3.9% |
| Gross operating margin | 9900 | €26,433 | €27,850 | +€1,417 | +5.4% |
| Operating profit (loss) | 9901 | €3,950 | €4,991 | +€1,041 | +26.4% |
| Financial charges | 65/66B | €515 | €615 | +€100 | +19.4% |
| Recurring financial charges | 65 | €515 | €615 | +€100 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €3,435 | €4,376 | +€941 | +27.4% |
| Income taxes | 67/77 | €1,545 | €1,831 | +€286 | +18.5% |
| Profit (loss) for the period | 9904 | €1,890 | €2,545 | +€655 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,890 | €2,545 | +€655 | +34.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.