GIMA COLOR: 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 COLOR
Largest movements
- Receivables within one year +€41,912
up €41,912 (+226%), from €18,574 to €60,486
of which Trade receivables: +€44,751
- Tangible fixed assets -€6,155
down €6,155 (-47.7%), from €12,891 to €6,736
of which Furniture and vehicles: -€4,338
- Cash +€3,531
new in 2024: €3,531
mainly Net result for the year (+€20,542) and Trade debts (+€14,213)
- Profit (loss) carried forward +€20,542
up €20,542 (+585%), from €3,512 to €24,054
- Trade debts +€14,213
up €14,213 (+182%), from €7,796 to €22,009
- Tax, wage and social debts +€6,959
up €6,959 (+126%), from €5,530 to €12,489
- Debts after one year -€4,653
down €4,653 (-79.8%), from €5,828 to €1,175
- Other debts +€4,179
new in 2024: €4,179
- Gross operating margin +€35,962
up €35,962, from -€303 to €35,659
- Taxes +€6,960
new in 2024: €6,960
- Other operating charges -€912
down €912 (-68.2%), from €1,337 to €425
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,595 | €70,959 | +€39,364 | +125% |
| Fixed assets | 21/28 | €12,891 | €6,736 | -€6,155 | -47.7% |
| Tangible fixed assets | 22/27 | €12,891 | €6,736 | -€6,155 | -47.7% |
| Plant, machinery and equipment | 23 | €4,214 | €2,397 | -€1,817 | -43.1% |
| Furniture and vehicles | 24 | €8,677 | €4,339 | -€4,338 | -50.0% |
| Current assets | 29/58 | €18,704 | €64,223 | +€45,519 | +243% |
| Amounts receivable within one year | 40/41 | €18,574 | €60,486 | +€41,912 | +226% |
| Trade receivables | 40 | €10,883 | €55,634 | +€44,751 | +411% |
| Other amounts receivable | 41 | €7,691 | €4,852 | -€2,839 | -36.9% |
| Cash at bank and in hand | 54/58 | - | €3,531 | +€3,531 | |
| Deferred charges and accrued income | 490/1 | €130 | €206 | +€76 | +58.5% |
| Total equity and liabilities | 10/49 | €31,595 | €70,959 | +€39,364 | +125% |
| Equity | 10/15 | €5,912 | €26,454 | +€20,542 | +347% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,512 | €24,054 | +€20,542 | +585% |
| Amounts payable | 17/49 | €25,683 | €44,505 | +€18,822 | +73.3% |
| Amounts payable after more than one year | 17 | €5,828 | €1,175 | -€4,653 | -79.8% |
| Financial debts | 170/4 | €5,828 | €1,175 | -€4,653 | -79.8% |
| Amounts payable within one year | 42/48 | €19,855 | €43,330 | +€23,475 | +118% |
| Current portion of amounts payable after more than one year | 42 | €4,601 | €4,653 | +€52 | +1.1% |
| Financial debts | 43 | €1,928 | - | -€1,928 | |
| Credit institutions | 430/8 | €1,928 | - | -€1,928 | |
| Trade debts | 44 | €7,796 | €22,009 | +€14,213 | +182% |
| Suppliers | 440/4 | €7,796 | €22,009 | +€14,213 | +182% |
| Taxes, remuneration and social security | 45 | €5,530 | €12,489 | +€6,959 | +126% |
| Taxes | 450/3 | €5,530 | €12,489 | +€6,959 | +126% |
| Other amounts payable | 47/48 | - | €4,179 | +€4,179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,155 | €6,155 | = | 0.0% |
| Other operating charges | 640/8 | €1,337 | €425 | -€912 | -68.2% |
| Gross operating margin | 9900 | -€303 | €35,659 | +€35,962 | |
| Operating profit (loss) | 9901 | -€7,795 | €29,079 | +€36,874 | |
| Financial income | 75/76B | €193 | - | -€193 | |
| Recurring financial income | 75 | €193 | - | -€193 | |
| Financial charges | 65/66B | €1,710 | €1,577 | -€133 | -7.8% |
| Recurring financial charges | 65 | €1,710 | €1,577 | -€133 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,312 | €27,502 | +€36,814 | |
| Income taxes | 67/77 | - | €6,960 | +€6,960 | |
| Profit (loss) for the period | 9904 | -€9,312 | €20,542 | +€29,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,312 | €20,542 | +€29,854 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.