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
- Cash +€44
up €44 (+768.2%), from €6 to €50
mainly Other debts (+€290)
- Other debts +€290
up €290 (0.0%), from €968,019 to €968,309
- Profit (loss) carried forward -€246
down €246 (0.0%), from -€988,473 to -€988,719
- Other operating charges -€41
no longer reported in 2025 (was €41)
- Financial charges +€31
up €31 (+20.3%), from €151 to €181
- Purchases and services +€2
up €2 (+3.0%), from €64 to €66
- Gross operating margin -€1
down €1 (-1.7%), from -€64 to -€65
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 | €6 | €50 | +€44 | +768.2% |
| Current assets | 29/58 | €6 | €50 | +€44 | +768.2% |
| Cash at bank and in hand | 54/58 | €6 | €50 | +€44 | +768.2% |
| Total equity and liabilities | 10/49 | €6 | €50 | +€44 | +768.2% |
| Equity | 10/15 | -€968,013 | -€968,259 | -€246 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€988,473 | -€988,719 | -€246 | 0.0% |
| Amounts payable | 17/49 | €968,019 | €968,309 | +€290 | 0.0% |
| Amounts payable within one year | 42/48 | €968,019 | €968,309 | +€290 | 0.0% |
| Other amounts payable | 47/48 | €968,019 | €968,309 | +€290 | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | €66 | +€2 | +3.0% |
| Other operating charges | 640/8 | €41 | - | -€41 | |
| Gross operating margin | 9900 | -€64 | -€65 | -€1 | -1.7% |
| Operating profit (loss) | 9901 | -€104 | -€65 | +€40 | +37.9% |
| Financial charges | 65/66B | €151 | €181 | +€31 | +20.3% |
| Recurring financial charges | 65 | €151 | €181 | +€31 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | -€255 | -€246 | +€9 | +3.5% |
| Profit (loss) for the period | 9904 | -€255 | -€246 | +€9 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€255 | -€246 | +€9 | +3.5% |
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 10 October 2026 via checked.be.