GIGOT NICOLAS: 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.
GIGOT NICOLAS
Largest movements
- Cash -€1,405
down €1,405 (-10.0%), from €14,114 to €12,708
- Profit (loss) carried forward -€1,589
down €1,589 (-52.5%), from -€3,027 to -€4,616
- Trade debts +€184
up €184 (+130%), from €141 to €325
- Purchases and services +€31,554
up €31,554 (+3,853%), from €819 to €32,373
- Gross operating margin -€22,572
down €22,572, from €13,872 to -€8,700
- Turnover +€8,981
up €8,981 (+61.1%), from €14,691 to €23,672
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,114 | €12,708 | -€1,405 | -10.0% |
| Current assets | 29/58 | €14,114 | €12,708 | -€1,405 | -10.0% |
| Cash at bank and in hand | 54/58 | €14,114 | €12,708 | -€1,405 | -10.0% |
| Total equity and liabilities | 10/49 | €14,114 | €12,708 | -€1,405 | -10.0% |
| Equity | 10/15 | €13,973 | €12,384 | -€1,589 | -11.4% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Capital | 10 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,027 | -€4,616 | -€1,589 | -52.5% |
| Amounts payable | 17/49 | €141 | €325 | +€184 | +130% |
| Amounts payable within one year | 42/48 | €141 | €325 | +€184 | +130% |
| Trade debts | 44 | €141 | €325 | +€184 | +130% |
| Suppliers | 440/4 | €141 | €325 | +€184 | +130% |
| Turnover | 70 | €14,691 | €23,672 | +€8,981 | +61.1% |
| Membership fees, donations, legacies and grants | 73 | €14,691 | - | -€14,691 | |
| Goods, raw materials, services and sundry goods | 60/61 | €819 | €32,373 | +€31,554 | +3,853% |
| Gross operating margin | 9900 | €13,872 | -€8,700 | -€22,572 | |
| Operating profit (loss) | 9901 | €13,872 | -€8,700 | -€22,572 | |
| Financial income | 75/76B | €1 | €90 | +€90 | +15,176% |
| Recurring financial income | 75 | €1 | €90 | +€90 | +15,176% |
| Financial charges | 65/66B | €88 | - | -€88 | |
| Recurring financial charges | 65 | €88 | - | -€88 | |
| Profit (loss) for the period before taxes | 9903 | €13,784 | -€8,610 | -€22,394 | |
| Profit (loss) for the period | 9904 | €13,784 | -€8,610 | -€22,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,784 | -€8,610 | -€22,394 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.