Gilti: 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.
Gilti
Largest movements
- Receivables within one year +€42,446
up €42,446 (+35.4%), from €119,980 to €162,427
- Current investments +€3,000
up €3,000 (+25.0%), from €12,000 to €15,000
- Reserves +€41,498
up €41,498 (+25.3%), from €164,200 to €205,698
of which Distributable reserves: +€41,498
- Tax, wage and social debts +€4,150
new in 2025: €4,150
- Gross operating margin +€61,565
up €61,565 (+956.7%), from €6,435 to €68,000
- Taxes +€16,986
new in 2025: €16,986
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 | €243,576 | €287,648 | +€44,071 | +18.1% |
| Fixed assets | 21/28 | €89,380 | €89,380 | = | 0.0% |
| Tangible fixed assets | 22/27 | €58,405 | €58,405 | = | 0.0% |
| Land and buildings | 22 | €58,405 | €58,405 | = | 0.0% |
| Financial fixed assets | 28 | €30,975 | €30,975 | = | 0.0% |
| Current assets | 29/58 | €154,196 | €198,268 | +€44,071 | +28.6% |
| Amounts receivable within one year | 40/41 | €119,980 | €162,427 | +€42,446 | +35.4% |
| Other amounts receivable | 41 | €119,980 | €162,427 | +€42,446 | +35.4% |
| Current investments | 50/53 | €12,000 | €15,000 | +€3,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €22,216 | €20,841 | -€1,375 | -6.2% |
| Total equity and liabilities | 10/49 | €243,576 | €287,648 | +€44,071 | +18.1% |
| Equity | 10/15 | €226,213 | €267,711 | +€41,498 | +18.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €164,200 | €205,698 | +€41,498 | +25.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €158,000 | €199,498 | +€41,498 | +26.3% |
| Profit (loss) carried forward | 14 | €13 | €13 | = | 0.0% |
| Amounts payable | 17/49 | €17,363 | €19,937 | +€2,574 | +14.8% |
| Amounts payable within one year | 42/48 | €17,363 | €19,937 | +€2,574 | +14.8% |
| Trade debts | 44 | €9,910 | €10,220 | +€310 | +3.1% |
| Suppliers | 440/4 | €9,910 | €10,220 | +€310 | +3.1% |
| Taxes, remuneration and social security | 45 | - | €4,150 | +€4,150 | |
| Taxes | 450/3 | - | €4,150 | +€4,150 | |
| Other amounts payable | 47/48 | €7,453 | €5,567 | -€1,886 | -25.3% |
| Other operating charges | 640/8 | €9,913 | €10,215 | +€302 | +3.0% |
| Gross operating margin | 9900 | €6,435 | €68,000 | +€61,565 | +956.7% |
| Operating profit (loss) | 9901 | -€3,478 | €57,786 | +€61,264 | |
| Financial income | 75/76B | €162 | €727 | +€565 | +348.3% |
| Recurring financial income | 75 | €162 | €727 | +€565 | +348.3% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,340 | €58,484 | +€61,824 | |
| Income taxes | 67/77 | - | €16,986 | +€16,986 | |
| Profit (loss) for the period | 9904 | -€3,340 | €41,498 | +€44,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,340 | €41,498 | +€44,837 |
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 29 September 2026 via checked.be.