Gima Immo: 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 Immo
Largest movements
- Tangible fixed assets +€146,821
up €146,821 (+30.4%), from €482,633 to €629,454
of which Plant, machinery and equipment: +€178,118
- Cash +€27,933
up €27,933 (+69.9%), from €39,979 to €67,912
mainly Other debts (+€200,000) and Depreciation (+€63,405)
- Other debts +€200,000
up €200,000, from €0 to €200,000
- Tax, wage and social debts -€20,985
down €20,985 (-98.7%), from €21,263 to €279
- Gross operating margin +€7,037
up €7,037 (+6.0%), from €116,569 to €123,606
- Depreciation +€6,350
up €6,350 (+11.1%), from €57,055 to €63,405
- Financial income -€3,011
down €3,011 (-100.0%), from €3,011 to €0
- Taxes -€1,875
down €1,875 (-100.0%), from €1,875 to €0
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 | €556,140 | €737,902 | +€181,762 | +32.7% |
| Fixed assets | 21/28 | €482,633 | €629,454 | +€146,821 | +30.4% |
| Tangible fixed assets | 22/27 | €482,633 | €629,454 | +€146,821 | +30.4% |
| Land and buildings | 22 | €391,421 | €360,125 | -€31,297 | -8.0% |
| Plant, machinery and equipment | 23 | €91,212 | €269,329 | +€178,118 | +195.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €73,507 | €108,448 | +€34,941 | +47.5% |
| Amounts receivable within one year | 40/41 | €32,260 | €39,150 | +€6,890 | +21.4% |
| Trade receivables | 40 | €32,260 | €34,150 | +€1,890 | +5.9% |
| Other amounts receivable | 41 | €0 | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €39,979 | €67,912 | +€27,933 | +69.9% |
| Deferred charges and accrued income | 490/1 | €1,268 | €1,386 | +€118 | +9.3% |
| Total equity and liabilities | 10/49 | €556,140 | €737,902 | +€181,762 | +32.7% |
| Equity | 10/15 | €528,682 | €534,283 | +€5,601 | +1.1% |
| Contributions | 10/11 | €203,624 | €203,624 | = | 0.0% |
| Reserves | 13 | €325,058 | €330,659 | +€5,601 | +1.7% |
| Non-distributable reserves | 130/1 | €262 | €262 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €262 | €262 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,170 | €2,170 | = | 0.0% |
| Distributable reserves | 133 | €322,626 | €328,227 | +€5,601 | +1.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €27,459 | €203,619 | +€176,161 | +641.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21,363 | €200,279 | +€178,915 | +837.5% |
| Trade debts | 44 | €100 | €0 | -€100 | -100.0% |
| Suppliers | 440/4 | €100 | €0 | -€100 | -100.0% |
| Taxes, remuneration and social security | 45 | €21,263 | €279 | -€20,985 | -98.7% |
| Taxes | 450/3 | €21,263 | €279 | -€20,985 | -98.7% |
| Other amounts payable | 47/48 | €0 | €200,000 | +€200,000 | |
| Accrued charges and deferred income | 492/3 | €6,095 | €3,341 | -€2,755 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,055 | €63,405 | +€6,350 | +11.1% |
| Other operating charges | 640/8 | €53,226 | €54,420 | +€1,194 | +2.2% |
| Gross operating margin | 9900 | €116,569 | €123,606 | +€7,037 | +6.0% |
| Operating profit (loss) | 9901 | €6,289 | €5,781 | -€508 | -8.1% |
| Financial income | 75/76B | €3,011 | €0 | -€3,011 | -100.0% |
| Recurring financial income | 75 | €3,011 | €0 | -€3,011 | -100.0% |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €9,150 | €5,601 | -€3,549 | -38.8% |
| Income taxes | 67/77 | €1,875 | €0 | -€1,875 | -100.0% |
| Profit (loss) for the period | 9904 | €7,275 | €5,601 | -€1,674 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,275 | €5,601 | -€1,674 | -23.0% |
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 12 October 2026 via checked.be.