GIMé: 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.
GIMé
Largest movements
- Cash +€34,079
up €34,079 (+81.5%), from €41,816 to €75,896
mainly Receivables within one year (+€27,093) and Stocks and contracts (+€11,882)
- Receivables within one year -€27,093
down €27,093 (-67.7%), from €40,043 to €12,951
of which Trade receivables: -€19,016
- Stocks and contracts -€11,882
down €11,882 (-67.5%), from €17,600 to €5,719
of which Contracts in progress: -€6,138
- Tangible fixed assets -€3,059
down €3,059 (-21.3%), from €14,380 to €11,321
of which Plant, machinery and equipment: -€1,731
- Trade debts -€4,848
down €4,848 (-47.6%), from €10,183 to €5,334
- Other debts -€3,097
down €3,097 (-14.7%), from €21,128 to €18,030
- Gross operating margin -€3,910
down €3,910 (-40.7%), from €9,609 to €5,699
- Taxes -€967
down €967 (-62.8%), from €1,539 to €572
- Depreciation -€381
down €381 (-9.5%), from €4,027 to €3,646
- Financial income -€98
down €98 (-22.9%), from €427 to €329
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 | €114,514 | €106,557 | -€7,957 | -6.9% |
| Fixed assets | 21/28 | €14,380 | €11,321 | -€3,059 | -21.3% |
| Tangible fixed assets | 22/27 | €14,380 | €11,321 | -€3,059 | -21.3% |
| Land and buildings | 22 | €8,328 | €7,297 | -€1,031 | -12.4% |
| Plant, machinery and equipment | 23 | €3,910 | €2,180 | -€1,731 | -44.3% |
| Furniture and vehicles | 24 | €2,142 | €1,845 | -€297 | -13.9% |
| Current assets | 29/58 | €100,133 | €95,236 | -€4,897 | -4.9% |
| Stocks and contracts in progress | 3 | €17,600 | €5,719 | -€11,882 | -67.5% |
| Stocks | 30/36 | €9,500 | €3,756 | -€5,744 | -60.5% |
| Contracts in progress | 37 | €8,100 | €1,963 | -€6,138 | -75.8% |
| Amounts receivable within one year | 40/41 | €40,043 | €12,951 | -€27,093 | -67.7% |
| Trade receivables | 40 | €27,502 | €8,486 | -€19,016 | -69.1% |
| Other amounts receivable | 41 | €12,541 | €4,464 | -€8,076 | -64.4% |
| Cash at bank and in hand | 54/58 | €41,816 | €75,896 | +€34,079 | +81.5% |
| Deferred charges and accrued income | 490/1 | €674 | €671 | -€3 | -0.4% |
| Total equity and liabilities | 10/49 | €114,514 | €106,557 | -€7,957 | -6.9% |
| Equity | 10/15 | €82,759 | €83,123 | +€363 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,092 | €64,092 | = | 0.0% |
| Distributable reserves | 133 | €64,092 | €64,092 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68 | €431 | +€363 | +538% |
| Amounts payable | 17/49 | €31,754 | €23,434 | -€8,320 | -26.2% |
| Amounts payable within one year | 42/48 | €31,754 | €23,434 | -€8,320 | -26.2% |
| Trade debts | 44 | €10,183 | €5,334 | -€4,848 | -47.6% |
| Suppliers | 440/4 | €10,183 | €5,334 | -€4,848 | -47.6% |
| Taxes, remuneration and social security | 45 | €444 | €69 | -€375 | -84.4% |
| Taxes | 450/3 | €444 | €69 | -€375 | -84.4% |
| Other amounts payable | 47/48 | €21,128 | €18,030 | -€3,097 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,027 | €3,646 | -€381 | -9.5% |
| Other operating charges | 640/8 | €552 | €614 | +€61 | +11.1% |
| Non-recurring operating charges | 66A | €294 | €552 | +€258 | +87.9% |
| Gross operating margin | 9900 | €9,609 | €5,699 | -€3,910 | -40.7% |
| Operating profit (loss) | 9901 | €4,736 | €887 | -€3,849 | -81.3% |
| Financial income | 75/76B | €427 | €329 | -€98 | -22.9% |
| Recurring financial income | 75 | €427 | €329 | -€98 | -22.9% |
| Financial charges | 65/66B | €254 | €281 | +€27 | +10.5% |
| Recurring financial charges | 65 | €254 | €281 | +€27 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €4,909 | €936 | -€3,973 | -80.9% |
| Income taxes | 67/77 | €1,539 | €572 | -€967 | -62.8% |
| Profit (loss) for the period | 9904 | €3,370 | €363 | -€3,007 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,370 | €363 | -€3,007 | -89.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.