GIMA LEASE: 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 LEASE
Largest movements
- Tangible fixed assets -€37,493
down €37,493 (-17.9%), from €209,761 to €172,267
of which Furniture and vehicles: -€27,548
- Receivables within one year +€13,535
up €13,535 (+13.4%), from €101,077 to €114,612
of which Trade receivables: +€12,877
- Cash -€4,295
down €4,295 (-78.7%), from €5,460 to €1,166
mainly Debts after one year (-€19,821) and Receivables within one year (-€13,535)
- Debts after one year -€19,821
down €19,821 (-9.2%), from €215,571 to €195,750
- Profit (loss) carried forward -€6,394
down €6,394 (-5.4%), from -€119,193 to -€125,587
- Short-term financial debts -€3,650
down €3,650 (-17.7%), from €20,650 to €17,000
- Current portion of long-term debt -€3,385
down €3,385 (-21.0%), from €16,126 to €12,741
- Gross operating margin -€13,155
down €13,155 (-23.1%), from €56,866 to €43,710
- Staff costs +€1,774
up €1,774 (+75.7%), from €2,342 to €4,116
- Other operating charges -€662
down €662 (-19.2%), from €3,454 to €2,792
- Depreciation -€614
down €614 (-1.5%), from €40,135 to €39,521
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 | €326,784 | €296,733 | -€30,051 | -9.2% |
| Fixed assets | 21/28 | €209,761 | €172,267 | -€37,493 | -17.9% |
| Tangible fixed assets | 22/27 | €209,761 | €172,267 | -€37,493 | -17.9% |
| Land and buildings | 22 | €100,819 | €91,654 | -€9,165 | -9.1% |
| Plant, machinery and equipment | 23 | €2,118 | €1,338 | -€780 | -36.8% |
| Furniture and vehicles | 24 | €106,823 | €79,275 | -€27,548 | -25.8% |
| Current assets | 29/58 | €117,023 | €124,465 | +€7,442 | +6.4% |
| Amounts receivable within one year | 40/41 | €101,077 | €114,612 | +€13,535 | +13.4% |
| Trade receivables | 40 | €101,003 | €113,879 | +€12,877 | +12.7% |
| Other amounts receivable | 41 | €74 | €733 | +€659 | +885% |
| Cash at bank and in hand | 54/58 | €5,460 | €1,166 | -€4,295 | -78.7% |
| Deferred charges and accrued income | 490/1 | €10,486 | €8,688 | -€1,798 | -17.1% |
| Total equity and liabilities | 10/49 | €326,784 | €296,733 | -€30,051 | -9.2% |
| Equity | 10/15 | €50,807 | €44,413 | -€6,394 | -12.6% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,193 | -€125,587 | -€6,394 | -5.4% |
| Amounts payable | 17/49 | €275,977 | €252,320 | -€23,657 | -8.6% |
| Amounts payable after more than one year | 17 | €215,571 | €195,750 | -€19,821 | -9.2% |
| Financial debts | 170/4 | €215,571 | €195,750 | -€19,821 | -9.2% |
| Amounts payable within one year | 42/48 | €56,806 | €52,513 | -€4,293 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €16,126 | €12,741 | -€3,385 | -21.0% |
| Financial debts | 43 | €20,650 | €17,000 | -€3,650 | -17.7% |
| Credit institutions | 430/8 | €20,650 | €17,000 | -€3,650 | -17.7% |
| Trade debts | 44 | €19,457 | €22,228 | +€2,771 | +14.2% |
| Suppliers | 440/4 | €19,457 | €22,228 | +€2,771 | +14.2% |
| Taxes, remuneration and social security | 45 | €572 | €544 | -€29 | -5.0% |
| Remuneration and social security | 454/9 | €572 | €544 | -€29 | -5.0% |
| Accrued charges and deferred income | 492/3 | €3,600 | €4,057 | +€457 | +12.7% |
| Remuneration, social security and pensions | 62 | €2,342 | €4,116 | +€1,774 | +75.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,135 | €39,521 | -€614 | -1.5% |
| Other operating charges | 640/8 | €3,454 | €2,792 | -€662 | -19.2% |
| Gross operating margin | 9900 | €56,866 | €43,710 | -€13,155 | -23.1% |
| Operating profit (loss) | 9901 | €10,934 | -€2,719 | -€13,653 | |
| Financial income | 75/76B | €3 | €8 | +€5 | +168% |
| Recurring financial income | 75 | €3 | €8 | +€5 | +168% |
| Financial charges | 65/66B | €3,584 | €3,268 | -€316 | -8.8% |
| Recurring financial charges | 65 | €3,584 | €3,268 | -€316 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €7,352 | -€5,979 | -€13,332 | |
| Income taxes | 67/77 | - | €415 | +€415 | |
| Profit (loss) for the period | 9904 | €7,352 | -€6,394 | -€13,747 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,352 | -€6,394 | -€13,747 |
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 13 October 2026 via checked.be.