GILDIS: 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.
GILDIS
Largest movements
- Tangible fixed assets -€10,613
down €10,613 (-17.2%), from €61,721 to €51,108
- Receivables within one year +€7,081
up €7,081 (+58.2%), from €12,161 to €19,242
- Cash +€4,161
up €4,161 (+6.5%), from €64,128 to €68,288
mainly Trade debts (+€22,395) and Net result for the year (+€22,089)
- Other debts -€44,662
down €44,662 (-17.1%), from €260,444 to €215,782
- Trade debts +€22,395
up €22,395 (+147.7%), from €15,161 to €37,556
- Profit (loss) carried forward +€22,089
up €22,089 (+84.4%), from -€26,174 to -€4,085
- Gross operating margin +€26,135
up €26,135 (+93.5%), from €27,948 to €54,083
- Other operating charges +€6,453
up €6,453 (+452.4%), from €1,426 to €7,879
- Taxes +€5,731
new in 2025: €5,731
- Depreciation +€2,286
up €2,286 (+17.6%), from €12,977 to €15,263
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 | €277,552 | €278,577 | +€1,026 | +0.4% |
| Fixed assets | 21/28 | €164,221 | €153,608 | -€10,613 | -6.5% |
| Tangible fixed assets | 22/27 | €61,721 | €51,108 | -€10,613 | -17.2% |
| Other tangible fixed assets | 26 | €61,721 | €51,108 | -€10,613 | -17.2% |
| Financial fixed assets | 28 | €102,500 | €102,500 | = | 0.0% |
| Current assets | 29/58 | €113,331 | €124,969 | +€11,638 | +10.3% |
| Amounts receivable within one year | 40/41 | €12,161 | €19,242 | +€7,081 | +58.2% |
| Other amounts receivable | 41 | €12,161 | €19,242 | +€7,081 | +58.2% |
| Cash at bank and in hand | 54/58 | €64,128 | €68,288 | +€4,161 | +6.5% |
| Deferred charges and accrued income | 490/1 | €37,042 | €37,438 | +€397 | +1.1% |
| Total equity and liabilities | 10/49 | €277,552 | €278,577 | +€1,026 | +0.4% |
| Equity | 10/15 | -€7,582 | €14,507 | +€22,089 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,174 | -€4,085 | +€22,089 | +84.4% |
| Amounts payable | 17/49 | €285,133 | €264,070 | -€21,063 | -7.4% |
| Amounts payable within one year | 42/48 | €285,133 | €264,070 | -€21,063 | -7.4% |
| Trade debts | 44 | €15,161 | €37,556 | +€22,395 | +147.7% |
| Suppliers | 440/4 | €15,161 | €37,556 | +€22,395 | +147.7% |
| Taxes, remuneration and social security | 45 | €9,528 | €10,732 | +€1,204 | +12.6% |
| Taxes | 450/3 | €9,528 | €5,731 | -€3,796 | -39.8% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €260,444 | €215,782 | -€44,662 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,977 | €15,263 | +€2,286 | +17.6% |
| Other operating charges | 640/8 | €1,426 | €7,879 | +€6,453 | +452.4% |
| Gross operating margin | 9900 | €27,948 | €54,083 | +€26,135 | +93.5% |
| Operating profit (loss) | 9901 | €13,544 | €30,942 | +€17,397 | +128.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -87.1% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -87.1% |
| Financial charges | 65/66B | €2,725 | €3,122 | +€397 | +14.6% |
| Recurring financial charges | 65 | €2,725 | €3,122 | +€397 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €10,823 | €27,820 | +€16,997 | +157.0% |
| Income taxes | 67/77 | - | €5,731 | +€5,731 | |
| Profit (loss) for the period | 9904 | €10,823 | €22,089 | +€11,266 | +104.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,823 | €22,089 | +€11,266 | +104.1% |
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 11 October 2026 via checked.be.