GIMAVER: 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.
GIMAVER
Largest movements
- Tangible fixed assets -€1,054
down €1,054 (-2.1%), from €49,040 to €47,986
- Profit (loss) carried forward -€1,647
down €1,647 (-2.9%), from -€57,778 to -€59,425
- Other debts +€1,217
up €1,217 (+2.4%), from €51,407 to €52,623
- Trade debts -€623
down €623 (-57.3%), from €1,088 to €464
- Gross operating margin +€783
up €783 (+56.9%), from -€1,377 to -€593
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,288 | €48,234 | -€1,054 | -2.1% |
| Fixed assets | 21/28 | €49,288 | €48,234 | -€1,054 | -2.1% |
| Tangible fixed assets | 22/27 | €49,040 | €47,986 | -€1,054 | -2.1% |
| Land and buildings | 22 | €49,040 | €47,986 | -€1,054 | -2.1% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Total equity and liabilities | 10/49 | €49,288 | €48,234 | -€1,054 | -2.1% |
| Equity | 10/15 | -€3,206 | -€4,854 | -€1,647 | -51.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,971 | €35,971 | = | 0.0% |
| 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 | €34,111 | €34,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,778 | -€59,425 | -€1,647 | -2.9% |
| Amounts payable | 17/49 | €52,494 | €53,088 | +€593 | +1.1% |
| Amounts payable within one year | 42/48 | €52,494 | €53,088 | +€593 | +1.1% |
| Trade debts | 44 | €1,088 | €464 | -€623 | -57.3% |
| Suppliers | 440/4 | €1,088 | €464 | -€623 | -57.3% |
| Other amounts payable | 47/48 | €51,407 | €52,623 | +€1,217 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,054 | €1,054 | = | 0.0% |
| Gross operating margin | 9900 | -€1,377 | -€593 | +€783 | +56.9% |
| Operating profit (loss) | 9901 | -€2,430 | -€1,647 | +€783 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,430 | -€1,647 | +€783 | +32.2% |
| Profit (loss) for the period | 9904 | -€2,430 | -€1,647 | +€783 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,430 | -€1,647 | +€783 | +32.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.