GIMANO TRANS: 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.
GIMANO TRANS
Largest movements
- Tangible fixed assets -€15,477
down €15,477 (-26.9%), from €57,522 to €42,045
of which Furniture and vehicles: -€15,058
- Receivables within one year -€7,471
down €7,471 (-11.1%), from €67,269 to €59,798
of which Other amounts receivable: -€16,000
- Profit (loss) carried forward -€34,976
down €34,976 (-376%), from -€9,302 to -€44,279
- Trade debts +€13,469
up €13,469 (+222%), from €6,054 to €19,523
- Short-term financial debts +€10,568
up €10,568 (+55.4%), from €19,086 to €29,655
- Current portion of long-term debt -€8,188
down €8,188 (-59.0%), from €13,872 to €5,685
- Debts after one year -€5,685
down €5,685 (-27.1%), from €21,012 to €15,327
- Taxes +€15,700
new in 2025: €15,700
- Gross operating margin -€12,194
down €12,194 (-34.6%), from €35,208 to €23,015
- Staff costs -€12,054
down €12,054 (-100.0%), from €12,054 to €0
- Financial charges +€10,466
up €10,466 (+146%), from €7,144 to €17,609
of which Non-recurring financial charges: +€5,742
- Depreciation +€2,949
up €2,949 (+15.3%), from €19,251 to €22,200
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 | €124,926 | €101,978 | -€22,949 | -18.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €57,657 | €42,180 | -€15,477 | -26.8% |
| Tangible fixed assets | 22/27 | €57,522 | €42,045 | -€15,477 | -26.9% |
| Land and buildings | 22 | €1,433 | €1,265 | -€169 | -11.8% |
| Plant, machinery and equipment | 23 | €424 | €173 | -€251 | -59.2% |
| Furniture and vehicles | 24 | €55,665 | €40,607 | -€15,058 | -27.1% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €67,269 | €59,798 | -€7,471 | -11.1% |
| Amounts receivable within one year | 40/41 | €67,269 | €59,798 | -€7,471 | -11.1% |
| Trade receivables | 40 | €8,077 | €16,605 | +€8,529 | +106% |
| Other amounts receivable | 41 | €59,192 | €43,192 | -€16,000 | -27.0% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €124,926 | €101,978 | -€22,949 | -18.4% |
| Equity | 10/15 | €52,349 | €17,372 | -€34,976 | -66.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,251 | €49,251 | = | 0.0% |
| Distributable reserves | 133 | €49,251 | €49,251 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,302 | -€44,279 | -€34,976 | -376% |
| Amounts payable | 17/49 | €72,578 | €84,605 | +€12,028 | +16.6% |
| Amounts payable after more than one year | 17 | €21,012 | €15,327 | -€5,685 | -27.1% |
| Financial debts | 170/4 | €21,012 | €15,327 | -€5,685 | -27.1% |
| Amounts payable within one year | 42/48 | €51,566 | €69,278 | +€17,712 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €13,872 | €5,685 | -€8,188 | -59.0% |
| Financial debts | 43 | €19,086 | €29,655 | +€10,568 | +55.4% |
| Credit institutions | 430/8 | €19,086 | €29,655 | +€10,568 | +55.4% |
| Trade debts | 44 | €6,054 | €19,523 | +€13,469 | +222% |
| Suppliers | 440/4 | €6,054 | €19,523 | +€13,469 | +222% |
| Taxes, remuneration and social security | 45 | €12,553 | €14,416 | +€1,863 | +14.8% |
| Taxes | 450/3 | €11,721 | €11,416 | -€305 | -2.6% |
| Remuneration and social security | 454/9 | €832 | €3,000 | +€2,168 | +261% |
| Non-recurring operating income | 76A | €9,325 | - | -€9,325 | |
| Remuneration, social security and pensions | 62 | €12,054 | €0 | -€12,054 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,251 | €22,200 | +€2,949 | +15.3% |
| Other operating charges | 640/8 | €3,728 | €2,482 | -€1,247 | -33.4% |
| Non-recurring operating charges | 66A | €2,333 | - | -€2,333 | |
| Gross operating margin | 9900 | €35,208 | €23,015 | -€12,194 | -34.6% |
| Operating profit (loss) | 9901 | -€2,159 | -€1,667 | +€492 | +22.8% |
| Financial charges | 65/66B | €7,144 | €17,609 | +€10,466 | +146% |
| Recurring financial charges | 65 | €7,144 | €11,867 | +€4,724 | +66.1% |
| Non-recurring financial charges | 66B | - | €5,742 | +€5,742 | |
| Profit (loss) for the period before taxes | 9903 | -€9,302 | -€19,276 | -€9,974 | -107% |
| Income taxes | 67/77 | - | €15,700 | +€15,700 | |
| Profit (loss) for the period | 9904 | -€9,302 | -€34,976 | -€25,674 | -276% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,302 | -€34,976 | -€25,674 | -276% |
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 29 October 2026 via checked.be.