Giguri: 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.
Giguri
Largest movements
- Tangible fixed assets -€30,692
down €30,692 (-4.5%), from €684,849 to €654,157
- Cash +€24,587
up €24,587 (+44.6%), from €55,079 to €79,666
mainly Depreciation (+€30,692) and Net result for the year (+€18,077)
- Debts after one year -€26,664
down €26,664 (-32.4%), from €82,254 to €55,590
- Reserves +€18,077
up €18,077 (+31.3%), from €57,718 to €75,795
- Depreciation -€3,730
down €3,730 (-10.8%), from €34,422 to €30,692
- Gross operating margin +€3,492
up €3,492 (+5.3%), from €66,061 to €69,553
- Taxes +€2,439
up €2,439 (+40.7%), from €5,997 to €8,436
- Financial charges -€838
down €838 (-20.5%), from €4,086 to €3,248
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 | €739,977 | €733,871 | -€6,105 | -0.8% |
| Fixed assets | 21/28 | €684,849 | €654,157 | -€30,692 | -4.5% |
| Tangible fixed assets | 22/27 | €684,849 | €654,157 | -€30,692 | -4.5% |
| Land and buildings | 22 | €684,849 | €654,157 | -€30,692 | -4.5% |
| Current assets | 29/58 | €55,127 | €79,714 | +€24,587 | +44.6% |
| Amounts receivable within one year | 40/41 | €48 | €48 | = | 0.0% |
| Other amounts receivable | 41 | €48 | €48 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,079 | €79,666 | +€24,587 | +44.6% |
| Total equity and liabilities | 10/49 | €739,977 | €733,871 | -€6,105 | -0.8% |
| Equity | 10/15 | €623,826 | €641,903 | +€18,077 | +2.9% |
| Contributions | 10/11 | €503,305 | €503,305 | = | 0.0% |
| Reserves | 13 | €57,718 | €75,795 | +€18,077 | +31.3% |
| Distributable reserves | 133 | €57,718 | €75,795 | +€18,077 | +31.3% |
| Profit (loss) carried forward | 14 | €62,803 | €62,803 | = | 0.0% |
| Amounts payable | 17/49 | €116,151 | €91,968 | -€24,182 | -20.8% |
| Amounts payable after more than one year | 17 | €82,254 | €55,590 | -€26,664 | -32.4% |
| Financial debts | 170/4 | €82,254 | €55,590 | -€26,664 | -32.4% |
| Amounts payable within one year | 42/48 | €33,897 | €36,378 | +€2,482 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €26,664 | €26,664 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €997 | €2,436 | +€1,438 | +144% |
| Taxes | 450/3 | €997 | €2,436 | +€1,438 | +144% |
| Other amounts payable | 47/48 | €6,235 | €7,279 | +€1,043 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,422 | €30,692 | -€3,730 | -10.8% |
| Other operating charges | 640/8 | €8,713 | €9,105 | +€393 | +4.5% |
| Gross operating margin | 9900 | €66,061 | €69,553 | +€3,492 | +5.3% |
| Operating profit (loss) | 9901 | €22,926 | €29,755 | +€6,829 | +29.8% |
| Financial income | 75/76B | €10 | €6 | -€3 | -35.8% |
| Recurring financial income | 75 | €10 | €6 | -€3 | -35.8% |
| Financial charges | 65/66B | €4,086 | €3,248 | -€838 | -20.5% |
| Recurring financial charges | 65 | €4,086 | €3,248 | -€838 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €18,849 | €26,513 | +€7,664 | +40.7% |
| Income taxes | 67/77 | €5,997 | €8,436 | +€2,439 | +40.7% |
| Profit (loss) for the period | 9904 | €12,852 | €18,077 | +€5,225 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,852 | €18,077 | +€5,225 | +40.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.