GIGOGNE: 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.
GIGOGNE
Largest movements
- Cash +€3,067
up €3,067 (+19.6%), from €15,645 to €18,712
mainly Other debts (+€9,650) and Net result for the year (+€5,478)
- Tangible fixed assets -€2,934
down €2,934 (-13.2%), from €22,292 to €19,357
of which Land and buildings: -€2,225
- Receivables within one year -€2,257
down €2,257 (-7.8%), from €29,110 to €26,853
of which Other amounts receivable: -€2,134
- Other debts +€9,650
up €9,650 (+338%), from €2,853 to €12,503
- Trade debts -€4,992
down €4,992 (-72.0%), from €6,930 to €1,938
- Profit (loss) carried forward -€4,522
down €4,522 (-9.9%), from €45,664 to €41,141
- Tax, wage and social debts -€2,260
down €2,260 (-25.8%), from €8,751 to €6,490
of which Taxes: -€2,260
- Gross operating margin +€8,306
up €8,306 (+117%), from €7,082 to €15,388
- Taxes +€4,113
up €4,113 (+347%), from €1,187 to €5,300
- Other operating charges -€1,761
down €1,761 (-66.9%), from €2,635 to €873
- Depreciation +€735
up €735 (+33.4%), from €2,199 to €2,934
- Staff costs +€387
up €387 (+96.4%), from €402 to €789
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 | €67,197 | €65,073 | -€2,124 | -3.2% |
| Fixed assets | 21/28 | €22,442 | €19,507 | -€2,934 | -13.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €22,292 | €19,357 | -€2,934 | -13.2% |
| Land and buildings | 22 | €21,205 | €18,980 | -€2,225 | -10.5% |
| Furniture and vehicles | 24 | €1,087 | €377 | -€710 | -65.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €44,756 | €45,566 | +€810 | +1.8% |
| Amounts receivable within one year | 40/41 | €29,110 | €26,853 | -€2,257 | -7.8% |
| Trade receivables | 40 | €25,225 | €25,102 | -€123 | -0.5% |
| Other amounts receivable | 41 | €3,886 | €1,751 | -€2,134 | -54.9% |
| Cash at bank and in hand | 54/58 | €15,645 | €18,712 | +€3,067 | +19.6% |
| Total equity and liabilities | 10/49 | €67,197 | €65,073 | -€2,124 | -3.2% |
| Equity | 10/15 | €48,664 | €44,141 | -€4,522 | -9.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,664 | €41,141 | -€4,522 | -9.9% |
| Amounts payable | 17/49 | €18,534 | €20,932 | +€2,398 | +12.9% |
| Amounts payable within one year | 42/48 | €18,534 | €20,932 | +€2,398 | +12.9% |
| Trade debts | 44 | €6,930 | €1,938 | -€4,992 | -72.0% |
| Suppliers | 440/4 | €6,930 | €1,938 | -€4,992 | -72.0% |
| Taxes, remuneration and social security | 45 | €8,751 | €6,490 | -€2,260 | -25.8% |
| Taxes | 450/3 | €8,530 | €6,270 | -€2,260 | -26.5% |
| Remuneration and social security | 454/9 | €221 | €221 | = | 0.0% |
| Other amounts payable | 47/48 | €2,853 | €12,503 | +€9,650 | +338% |
| Remuneration, social security and pensions | 62 | €402 | €789 | +€387 | +96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,199 | €2,934 | +€735 | +33.4% |
| Other operating charges | 640/8 | €2,635 | €873 | -€1,761 | -66.9% |
| Non-recurring operating charges | 66A | - | €162 | +€162 | |
| Gross operating margin | 9900 | €7,082 | €15,388 | +€8,306 | +117% |
| Operating profit (loss) | 9901 | €1,847 | €10,630 | +€8,783 | +476% |
| Financial income | 75/76B | €166 | €500 | +€334 | +201% |
| Recurring financial income | 75 | €166 | €500 | +€334 | +201% |
| Financial charges | 65/66B | €420 | €352 | -€68 | -16.2% |
| Recurring financial charges | 65 | €420 | €352 | -€68 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €1,593 | €10,778 | +€9,185 | +577% |
| Income taxes | 67/77 | €1,187 | €5,300 | +€4,113 | +347% |
| Profit (loss) for the period | 9904 | €406 | €5,478 | +€5,071 | +1,248% |
| Profit (loss) for the period to be appropriated | 9905 | €406 | €5,478 | +€5,071 | +1,248% |
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 18 October 2026 via checked.be.