GIMI: 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.
GIMI
Largest movements
- Cash +€47,073
up €47,073 (+395.3%), from €11,907 to €58,980
mainly Net result for the year (+€47,574) and Trade debts (+€42,123)
- Receivables within one year +€34,827
up €34,827 (+197.6%), from €17,627 to €52,454
of which Other amounts receivable: +€17,674
- Tangible fixed assets +€12,440
up €12,440 (+39.3%), from €31,641 to €44,081
of which Land and buildings: +€6,483
- Deferred charges and accrued income +€6,965
up €6,965 (+345.1%), from €2,018 to €8,983
- Trade debts +€42,123
up €42,123 (+1550.6%), from €2,717 to €44,840
- Other debts +€20,740
up €20,740 (+551.6%), from €3,760 to €24,500
- Profit (loss) carried forward +€18,291
up €18,291, from -€18,291 to €0
- Current portion of long-term debt +€6,168
new in 2025: €6,168
- Debts after one year +€5,328
new in 2025: €5,328
- Gross operating margin +€80,099
up €80,099, from -€9,309 to €70,790
- Taxes +€12,532
up €12,532 (+2848.2%), from €440 to €12,972
- Depreciation +€1,941
up €1,941 (+27.5%), from €7,045 to €8,986
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 | €63,593 | €164,898 | +€101,305 | +159.3% |
| Fixed assets | 21/28 | €32,041 | €44,481 | +€12,440 | +38.8% |
| Tangible fixed assets | 22/27 | €31,641 | €44,081 | +€12,440 | +39.3% |
| Land and buildings | 22 | €6,739 | €13,222 | +€6,483 | +96.2% |
| Plant, machinery and equipment | 23 | €1,367 | €1,057 | -€310 | -22.7% |
| Furniture and vehicles | 24 | €23,536 | €29,803 | +€6,267 | +26.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €31,552 | €120,417 | +€88,865 | +281.7% |
| Amounts receivable within one year | 40/41 | €17,627 | €52,454 | +€34,827 | +197.6% |
| Trade receivables | 40 | €11,440 | €28,593 | +€17,153 | +149.9% |
| Other amounts receivable | 41 | €6,186 | €23,860 | +€17,674 | +285.7% |
| Cash at bank and in hand | 54/58 | €11,907 | €58,980 | +€47,073 | +395.3% |
| Deferred charges and accrued income | 490/1 | €2,018 | €8,983 | +€6,965 | +345.1% |
| Total equity and liabilities | 10/49 | €63,593 | €164,898 | +€101,305 | +159.3% |
| Equity | 10/15 | €54,200 | €77,273 | +€23,074 | +42.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,491 | €74,273 | +€4,783 | +6.9% |
| Distributable reserves | 133 | €69,491 | €74,273 | +€4,783 | +6.9% |
| Profit (loss) carried forward | 14 | -€18,291 | €0 | +€18,291 | |
| Amounts payable | 17/49 | €9,393 | €87,624 | +€78,231 | +832.9% |
| Amounts payable after more than one year | 17 | - | €5,328 | +€5,328 | |
| Financial debts | 170/4 | - | €5,328 | +€5,328 | |
| Amounts payable within one year | 42/48 | €9,380 | €82,297 | +€72,917 | +777.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,168 | +€6,168 | |
| Financial debts | 43 | - | €345 | +€345 | |
| Credit institutions | 430/8 | - | €345 | +€345 | |
| Trade debts | 44 | €2,717 | €44,840 | +€42,123 | +1550.6% |
| Suppliers | 440/4 | €2,717 | €44,840 | +€42,123 | +1550.6% |
| Taxes, remuneration and social security | 45 | €2,903 | €6,444 | +€3,541 | +122.0% |
| Taxes | 450/3 | €2,903 | €6,444 | +€3,541 | +122.0% |
| Other amounts payable | 47/48 | €3,760 | €24,500 | +€20,740 | +551.6% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100.0% |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,045 | €8,986 | +€1,941 | +27.5% |
| Other operating charges | 640/8 | €1,242 | €1,087 | -€155 | -12.5% |
| Gross operating margin | 9900 | -€9,309 | €70,790 | +€80,099 | |
| Operating profit (loss) | 9901 | -€17,596 | €60,717 | +€78,313 | |
| Financial income | 75/76B | - | €166 | +€166 | |
| Recurring financial income | 75 | - | €166 | +€166 | |
| Financial charges | 65/66B | €255 | €337 | +€83 | +32.5% |
| Recurring financial charges | 65 | €255 | €337 | +€83 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,851 | €60,546 | +€78,396 | |
| Income taxes | 67/77 | €440 | €12,972 | +€12,532 | +2848.2% |
| Profit (loss) for the period | 9904 | -€18,291 | €47,574 | +€65,864 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,291 | €47,574 | +€65,864 |
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 8 October 2026 via checked.be.