GIMA BEHEER: 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.
GIMA BEHEER
Largest movements
- Cash +€154,372
up €154,372 (+133.0%), from €116,063 to €270,435
mainly Investment in fixed assets (net) (+€100,000) and Net result for the year (+€37,484)
- Financial fixed assets -€100,000
down €100,000 (-2.5%), from €3.9m to €3.8m
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€248,082
down €248,082 (-97.3%), from €254,988 to €6,905
- Taxes -€23,728
down €23,728 (-86.4%), from €27,477 to €3,748
- Depreciation +€7,648
up €7,648 (+48.3%), from €15,839 to €23,487
- Gross operating margin -€5,468
down €5,468 (-8.4%), from €64,979 to €59,511
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 | €4,243,935 | €4,285,732 | +€41,796 | +1.0% |
| Fixed assets | 21/28 | €4,004,182 | €3,880,695 | -€123,487 | -3.1% |
| Tangible fixed assets | 22/27 | €76,495 | €53,008 | -€23,487 | -30.7% |
| Plant, machinery and equipment | 23 | €21,339 | €10,839 | -€10,500 | -49.2% |
| Furniture and vehicles | 24 | €55,156 | €42,169 | -€12,987 | -23.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €3,927,687 | €3,827,687 | -€100,000 | -2.5% |
| Current assets | 29/58 | €239,754 | €405,037 | +€165,283 | +68.9% |
| Amounts receivable within one year | 40/41 | €112,331 | €122,469 | +€10,139 | +9.0% |
| Trade receivables | 40 | €112,331 | €118,334 | +€6,004 | +5.3% |
| Other amounts receivable | 41 | €0 | €4,135 | +€4,135 | |
| Cash at bank and in hand | 54/58 | €116,063 | €270,435 | +€154,372 | +133.0% |
| Deferred charges and accrued income | 490/1 | €11,360 | €12,132 | +€772 | +6.8% |
| Total equity and liabilities | 10/49 | €4,243,935 | €4,285,732 | +€41,796 | +1.0% |
| Equity | 10/15 | €4,178,483 | €4,215,968 | +€37,484 | +0.9% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €4,113,483 | €4,150,968 | +€37,484 | +0.9% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €4,106,983 | €4,144,468 | +€37,484 | +0.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €65,452 | €69,764 | +€4,312 | +6.6% |
| Amounts payable within one year | 42/48 | €62,952 | €67,164 | +€4,212 | +6.7% |
| Trade debts | 44 | €35,859 | €37,241 | +€1,382 | +3.9% |
| Suppliers | 440/4 | €35,859 | €37,241 | +€1,382 | +3.9% |
| Taxes, remuneration and social security | 45 | €27,093 | €29,923 | +€2,830 | +10.4% |
| Taxes | 450/3 | €27,093 | €29,923 | +€2,830 | +10.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,600 | +€100 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,839 | €23,487 | +€7,648 | +48.3% |
| Other operating charges | 640/8 | €1,291 | €1,261 | -€30 | -2.3% |
| Gross operating margin | 9900 | €64,979 | €59,511 | -€5,468 | -8.4% |
| Operating profit (loss) | 9901 | €47,849 | €34,764 | -€13,086 | -27.3% |
| Financial income | 75/76B | €254,988 | €6,905 | -€248,082 | -97.3% |
| Recurring financial income | 75 | €254,988 | €6,905 | -€248,082 | -97.3% |
| Financial charges | 65/66B | €592 | €437 | -€156 | -26.3% |
| Recurring financial charges | 65 | €592 | €437 | -€156 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €302,245 | €41,233 | -€261,012 | -86.4% |
| Income taxes | 67/77 | €27,477 | €3,748 | -€23,728 | -86.4% |
| Profit (loss) for the period | 9904 | €274,768 | €37,484 | -€237,284 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €274,768 | €37,484 | -€237,284 | -86.4% |
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.