GIMANES: 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.
GIMANES
Largest movements
- Receivables within one year +€24,390
up €24,390 (+121%), from €20,147 to €44,537
- Cash +€20,028
up €20,028 (+3.5%), from €574,227 to €594,255
mainly Net result for the year (+€120,448) and Tax, wage and social debts (+€4,242)
- Reserves +€46,948
up €46,948 (+9.0%), from €523,805 to €570,753
of which Distributable reserves: +€46,948
- Gross operating margin +€17,768
up €17,768 (+9.4%), from €189,311 to €207,079
- Taxes +€7,094
up €7,094 (+14.2%), from €49,876 to €56,970
- Staff costs -€4,388
down €4,388 (-11.0%), from €39,752 to €35,364
- Financial income +€3,664
up €3,664 (+76.1%), from €4,818 to €8,482
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.
Derived cash bridge
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 | €596,270 | €642,601 | +€46,331 | +7.8% |
| Fixed assets | 21/28 | €1,897 | €3,810 | +€1,913 | +101% |
| Tangible fixed assets | 22/27 | €1,897 | €3,810 | +€1,913 | +101% |
| Plant, machinery and equipment | 23 | €1,897 | €1,653 | -€244 | -12.8% |
| Furniture and vehicles | 24 | €0 | €2,156 | +€2,156 | |
| Current assets | 29/58 | €594,373 | €638,791 | +€44,418 | +7.5% |
| Amounts receivable within one year | 40/41 | €20,147 | €44,537 | +€24,390 | +121% |
| Trade receivables | 40 | €20,147 | €44,537 | +€24,390 | +121% |
| Cash at bank and in hand | 54/58 | €574,227 | €594,255 | +€20,028 | +3.5% |
| Total equity and liabilities | 10/49 | €596,270 | €642,601 | +€46,331 | +7.8% |
| Equity | 10/15 | €542,405 | €589,353 | +€46,948 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €523,805 | €570,753 | +€46,948 | +9.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €521,945 | €568,893 | +€46,948 | +9.0% |
| Amounts payable | 17/49 | €53,865 | €53,248 | -€617 | -1.1% |
| Amounts payable within one year | 42/48 | €53,865 | €53,248 | -€617 | -1.1% |
| Trade debts | 44 | €5,375 | €4,585 | -€790 | -14.7% |
| Suppliers | 440/4 | €5,375 | €4,585 | -€790 | -14.7% |
| Taxes, remuneration and social security | 45 | €31,031 | €35,273 | +€4,242 | +13.7% |
| Taxes | 450/3 | €28,771 | €33,400 | +€4,629 | +16.1% |
| Remuneration and social security | 454/9 | €2,260 | €1,873 | -€387 | -17.1% |
| Other amounts payable | 47/48 | €17,460 | €13,390 | -€4,070 | -23.3% |
| Remuneration, social security and pensions | 62 | €39,752 | €35,364 | -€4,388 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | €484 | +€240 | +98.6% |
| Other operating charges | 640/8 | €2,761 | €1,932 | -€829 | -30.0% |
| Gross operating margin | 9900 | €189,311 | €207,079 | +€17,768 | +9.4% |
| Operating profit (loss) | 9901 | €146,554 | €169,299 | +€22,745 | +15.5% |
| Financial income | 75/76B | €4,818 | €8,482 | +€3,664 | +76.1% |
| Recurring financial income | 75 | €4,818 | €8,482 | +€3,664 | +76.1% |
| Financial charges | 65/66B | €387 | €363 | -€25 | -6.4% |
| Recurring financial charges | 65 | €387 | €363 | -€25 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €150,984 | €177,418 | +€26,433 | +17.5% |
| Income taxes | 67/77 | €49,876 | €56,970 | +€7,094 | +14.2% |
| Profit (loss) for the period | 9904 | €101,108 | €120,448 | +€19,340 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €101,108 | €120,448 | +€19,340 | +19.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.