GIID ARCHITECTURE: 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.
GIID ARCHITECTURE
Largest movements
- Cash +€7,400
up €7,400 (+146%), from €5,063 to €12,462
mainly Net result for the year (+€4,479) and Other debts (+€2,089)
- Receivables within one year -€1,824
down €1,824 (-77.8%), from €2,345 to €522
of which Other amounts receivable: -€1,824
- Tangible fixed assets +€824
up €824 (+46.6%), from €1,770 to €2,594
of which Plant, machinery and equipment: +€1,163
- Intangible fixed assets -€793
no longer reported in 2025 (was €793)
- Profit (loss) carried forward +€3,033
no longer reported in 2025 (was -€3,033)
- Other debts +€2,089
up €2,089 (+8,618%), from €24 to €2,113
- Reserves +€1,446
up €1,446 (+418%), from €346 to €1,793
- Tax, wage and social debts -€769
down €769 (-12.3%), from €6,241 to €5,472
- Trade debts -€192
no longer reported in 2025 (was €192)
- Gross operating margin +€9,979
up €9,979 (+4,644%), from €215 to €10,194
- Taxes +€2,324
up €2,324 (+266%), from €873 to €3,196
- Other operating charges -€341
down €341 (-32.9%), from €1,036 to €695
- Depreciation +€283
up €283 (+21.2%), from €1,338 to €1,621
- Financial charges +€144
up €144 (+247%), from €58 to €202
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 | €9,971 | €15,578 | +€5,607 | +56.2% |
| Fixed assets | 21/28 | €2,563 | €2,594 | +€31 | +1.2% |
| Intangible fixed assets | 21 | €793 | - | -€793 | |
| Tangible fixed assets | 22/27 | €1,770 | €2,594 | +€824 | +46.6% |
| Plant, machinery and equipment | 23 | €486 | €1,648 | +€1,163 | +239% |
| Furniture and vehicles | 24 | €1,284 | €946 | -€339 | -26.4% |
| Current assets | 29/58 | €7,408 | €12,984 | +€5,576 | +75.3% |
| Amounts receivable within one year | 40/41 | €2,345 | €522 | -€1,824 | -77.8% |
| Trade receivables | 40 | €218 | €218 | = | 0.0% |
| Other amounts receivable | 41 | €2,127 | €304 | -€1,824 | -85.7% |
| Cash at bank and in hand | 54/58 | €5,063 | €12,462 | +€7,400 | +146% |
| Total equity and liabilities | 10/49 | €9,971 | €15,578 | +€5,607 | +56.2% |
| Equity | 10/15 | €3,513 | €7,993 | +€4,479 | +127% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €346 | €1,793 | +€1,446 | +418% |
| Distributable reserves | 133 | €346 | €1,793 | +€1,446 | +418% |
| Profit (loss) carried forward | 14 | -€3,033 | - | +€3,033 | |
| Amounts payable | 17/49 | €6,458 | €7,585 | +€1,127 | +17.5% |
| Amounts payable within one year | 42/48 | €6,458 | €7,585 | +€1,127 | +17.5% |
| Trade debts | 44 | €192 | - | -€192 | |
| Suppliers | 440/4 | €192 | - | -€192 | |
| Taxes, remuneration and social security | 45 | €6,241 | €5,472 | -€769 | -12.3% |
| Taxes | 450/3 | €6,241 | €5,472 | -€769 | -12.3% |
| Other amounts payable | 47/48 | €24 | €2,113 | +€2,089 | +8,618% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,338 | €1,621 | +€283 | +21.2% |
| Other operating charges | 640/8 | €1,036 | €695 | -€341 | -32.9% |
| Gross operating margin | 9900 | €215 | €10,194 | +€9,979 | +4,644% |
| Operating profit (loss) | 9901 | -€2,159 | €7,877 | +€10,037 | |
| Financial income | 75/76B | €57 | - | -€57 | |
| Recurring financial income | 75 | €57 | - | -€57 | |
| Financial charges | 65/66B | €58 | €202 | +€144 | +247% |
| Recurring financial charges | 65 | €58 | €202 | +€144 | +247% |
| Profit (loss) for the period before taxes | 9903 | -€2,160 | €7,676 | +€9,836 | |
| Income taxes | 67/77 | €873 | €3,196 | +€2,324 | +266% |
| Profit (loss) for the period | 9904 | -€3,033 | €4,479 | +€7,512 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,033 | €4,479 | +€7,512 |
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 17 October 2026 via checked.be.