GILIMMO: what changed
Two fiscal 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.
GILIMMO
Largest movements
- Receivables within one year -€221,722
down €221,722 (-56.1%), from €395,168 to €173,446
of which Other amounts receivable: -€220,612
- Other debts -€273,333
no longer reported in 2025 (was €273,333)
- Profit (loss) carried forward +€48,966
up €48,966 (+15.2%), from €323,161 to €372,127
- Tax, wage and social debts +€7,490
up €7,490 (+36.0%), from €20,832 to €28,322
- Gross operating margin -€15,438
down €15,438 (-21.0%), from €73,574 to €58,136
- Financial charges -€4,343
down €4,343 (-82.5%), from €5,262 to €919
- Taxes -€3,522
down €3,522 (-15.3%), from €22,986 to €19,463
- Financial income -€1,843
down €1,843 (-11.9%), from €15,499 to €13,656
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 | €705,657 | €486,842 | -€218,815 | -31.0% |
| Fixed assets | 21/28 | €307,312 | €306,497 | -€815 | -0.3% |
| Tangible fixed assets | 22/27 | €3,287 | €2,472 | -€815 | -24.8% |
| Furniture and vehicles | 24 | €3,287 | €2,472 | -€815 | -24.8% |
| Financial fixed assets | 28 | €304,025 | €304,025 | = | 0.0% |
| Current assets | 29/58 | €398,345 | €180,345 | -€218,000 | -54.7% |
| Amounts receivable within one year | 40/41 | €395,168 | €173,446 | -€221,722 | -56.1% |
| Trade receivables | 40 | €12,982 | €11,872 | -€1,110 | -8.6% |
| Other amounts receivable | 41 | €382,186 | €161,574 | -€220,612 | -57.7% |
| Cash at bank and in hand | 54/58 | €2,444 | €4,377 | +€1,934 | +79.1% |
| Deferred charges and accrued income | 490/1 | €733 | €2,522 | +€1,789 | +244.0% |
| Total equity and liabilities | 10/49 | €705,657 | €486,842 | -€218,815 | -31.0% |
| Equity | 10/15 | €357,990 | €406,956 | +€48,966 | +13.7% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €7,561 | €7,561 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,727 | €2,727 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,727 | €2,727 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,834 | €4,834 | = | 0.0% |
| Profit (loss) carried forward | 14 | €323,161 | €372,127 | +€48,966 | +15.2% |
| Amounts payable | 17/49 | €347,667 | €79,886 | -€267,781 | -77.0% |
| Amounts payable within one year | 42/48 | €344,877 | €78,126 | -€266,751 | -77.3% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | €2,000 | = | 0.0% |
| Financial debts | 43 | €48,000 | €45,107 | -€2,893 | -6.0% |
| Credit institutions | 430/8 | €48,000 | €45,107 | -€2,893 | -6.0% |
| Trade debts | 44 | €712 | €2,696 | +€1,984 | +278.7% |
| Suppliers | 440/4 | €712 | €2,696 | +€1,984 | +278.7% |
| Taxes, remuneration and social security | 45 | €20,832 | €28,322 | +€7,490 | +36.0% |
| Taxes | 450/3 | €20,832 | €28,322 | +€7,490 | +36.0% |
| Other amounts payable | 47/48 | €273,333 | - | -€273,333 | |
| Accrued charges and deferred income | 492/3 | €2,790 | €1,760 | -€1,030 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €788 | €815 | +€27 | +3.4% |
| Other operating charges | 640/8 | €1,773 | €1,628 | -€145 | -8.2% |
| Gross operating margin | 9900 | €73,574 | €58,136 | -€15,438 | -21.0% |
| Operating profit (loss) | 9901 | €71,012 | €55,693 | -€15,320 | -21.6% |
| Financial income | 75/76B | €15,499 | €13,656 | -€1,843 | -11.9% |
| Recurring financial income | 75 | €15,499 | €13,656 | -€1,843 | -11.9% |
| Financial charges | 65/66B | €5,262 | €919 | -€4,343 | -82.5% |
| Recurring financial charges | 65 | €5,262 | €919 | -€4,343 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €81,250 | €68,429 | -€12,820 | -15.8% |
| Income taxes | 67/77 | €22,986 | €19,463 | -€3,522 | -15.3% |
| Profit (loss) for the period | 9904 | €58,264 | €48,966 | -€9,298 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,264 | €48,966 | -€9,298 | -16.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.