GIMAFLO: what changed
Two fiscal 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.
GIMAFLO
Largest movements
- Cash -€4,084
down €4,084 (-95.7%), from €4,269 to €185
mainly Net result for the year (-€3,628) and Trade debts (-€756)
- Profit (loss) carried forward -€3,628
down €3,628 (-115.1%), from -€3,153 to -€6,781
- Trade debts -€756
no longer reported in 2025 (was €756)
- Other debts +€300
up €300 (+18.0%), from €1,666 to €1,966
- Gross operating margin -€2,895
down €2,895 (-576.7%), from -€502 to -€3,397
- Other operating charges +€50
new in 2025: €50
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 | €4,269 | €185 | -€4,084 | -95.7% |
| Current assets | 29/58 | €4,269 | €185 | -€4,084 | -95.7% |
| Cash at bank and in hand | 54/58 | €4,269 | €185 | -€4,084 | -95.7% |
| Total equity and liabilities | 10/49 | €4,269 | €185 | -€4,084 | -95.7% |
| Equity | 10/15 | €1,847 | -€1,781 | -€3,628 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,153 | -€6,781 | -€3,628 | -115.1% |
| Amounts payable | 17/49 | €2,422 | €1,966 | -€456 | -18.8% |
| Amounts payable within one year | 42/48 | €2,422 | €1,966 | -€456 | -18.8% |
| Trade debts | 44 | €756 | - | -€756 | |
| Suppliers | 440/4 | €756 | - | -€756 | |
| Other amounts payable | 47/48 | €1,666 | €1,966 | +€300 | +18.0% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€502 | -€3,397 | -€2,895 | -576.7% |
| Operating profit (loss) | 9901 | -€502 | -€3,447 | -€2,945 | -586.7% |
| Financial charges | 65/66B | €165 | €181 | +€16 | +9.7% |
| Recurring financial charges | 65 | €165 | €181 | +€16 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€667 | -€3,628 | -€2,961 | -443.9% |
| Profit (loss) for the period | 9904 | -€667 | -€3,628 | -€2,961 | -443.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€667 | -€3,628 | -€2,961 | -443.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.