GIMA-PRO: 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-PRO
Largest movements
- Tangible fixed assets -€52,974
down €52,974 (-8.5%), from €623,795 to €570,822
- Receivables within one year -€32,073
down €32,073 (-82.1%), from €39,064 to €6,991
of which Other amounts receivable: -€27,944
- Reserves -€71,942
down €71,942 (-13.5%), from €532,291 to €460,349
- Gross operating margin +€1,206
up €1,206 (+1.0%), from €116,668 to €117,874
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 | €730,009 | €648,543 | -€81,466 | -11.2% |
| Fixed assets | 21/28 | €623,795 | €570,822 | -€52,974 | -8.5% |
| Tangible fixed assets | 22/27 | €623,795 | €570,822 | -€52,974 | -8.5% |
| Land and buildings | 22 | €623,795 | €570,822 | -€52,974 | -8.5% |
| Current assets | 29/58 | €106,214 | €77,721 | -€28,493 | -26.8% |
| Amounts receivable within one year | 40/41 | €39,064 | €6,991 | -€32,073 | -82.1% |
| Trade receivables | 40 | €4,129 | €0 | -€4,129 | -100.0% |
| Other amounts receivable | 41 | €34,935 | €6,991 | -€27,944 | -80.0% |
| Cash at bank and in hand | 54/58 | €67,089 | €70,717 | +€3,627 | +5.4% |
| Deferred charges and accrued income | 490/1 | €61 | €14 | -€47 | -77.2% |
| Total equity and liabilities | 10/49 | €730,009 | €648,543 | -€81,466 | -11.2% |
| Equity | 10/15 | €596,202 | €524,260 | -€71,942 | -12.1% |
| Contributions | 10/11 | €63,911 | €63,911 | = | 0.0% |
| Reserves | 13 | €532,291 | €460,349 | -€71,942 | -13.5% |
| Distributable reserves | 133 | €532,291 | €460,349 | -€71,942 | -13.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €133,808 | €124,283 | -€9,525 | -7.1% |
| Amounts payable within one year | 42/48 | €132,267 | €123,784 | -€8,484 | -6.4% |
| Trade debts | 44 | €2,621 | €0 | -€2,621 | -100.0% |
| Suppliers | 440/4 | €2,621 | €0 | -€2,621 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,022 | €6,630 | -€391 | -5.6% |
| Taxes | 450/3 | €7,022 | €6,630 | -€391 | -5.6% |
| Other amounts payable | 47/48 | €122,625 | €117,153 | -€5,472 | -4.5% |
| Accrued charges and deferred income | 492/3 | €1,540 | €500 | -€1,041 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,974 | €52,974 | -€0 | 0.0% |
| Other operating charges | 640/8 | €6,587 | €6,871 | +€284 | +4.3% |
| Gross operating margin | 9900 | €116,668 | €117,874 | +€1,206 | +1.0% |
| Operating profit (loss) | 9901 | €57,107 | €58,029 | +€922 | +1.6% |
| Financial income | 75/76B | €392 | €132 | -€260 | -66.4% |
| Recurring financial income | 75 | €392 | €132 | -€260 | -66.4% |
| Financial charges | 65/66B | €35 | €286 | +€251 | +709.5% |
| Recurring financial charges | 65 | €35 | €286 | +€251 | +709.5% |
| Profit (loss) for the period before taxes | 9903 | €57,464 | €57,875 | +€411 | +0.7% |
| Income taxes | 67/77 | €11,493 | €11,575 | +€82 | +0.7% |
| Profit (loss) for the period | 9904 | €45,971 | €46,300 | +€329 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,971 | €46,300 | +€329 | +0.7% |
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 11 October 2026 via checked.be.