GIMI CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash +€16,599
up €16,599 (+145.1%), from €11,436 to €28,035
mainly Net result for the year (+€21,306) and Receivables within one year (+€13,488)
- Receivables after one year +€14,000
new in 2025: €14,000
- Receivables within one year -€13,488
down €13,488 (-58.3%), from €23,123 to €9,635
of which Trade receivables: -€12,379
- Tangible fixed assets -€3,651
down €3,651 (-27.7%), from €13,157 to €9,507
- Profit (loss) carried forward +€11,306
up €11,306 (+87.1%), from €12,982 to €24,289
- Reserves +€10,000
up €10,000 (+60.5%), from €16,529 to €26,529
- Tax, wage and social debts -€7,350
down €7,350 (-50.3%), from €14,620 to €7,269
of which Remuneration and social security: -€5,415
- Gross operating margin +€13,076
up €13,076 (+73.0%), from €17,905 to €30,981
- Depreciation +€4,192
up €4,192 (+682.6%), from €614 to €4,807
- Taxes +€753
up €753 (+23.5%), from €3,205 to €3,957
- Financial charges -€598
down €598 (-75.4%), from €793 to €195
of which Non-recurring financial charges: -€500
- Other operating charges +€404
up €404 (+129.9%), from €311 to €715
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 | €47,716 | €61,176 | +€13,460 | +28.2% |
| Fixed assets | 21/28 | €13,157 | €9,507 | -€3,651 | -27.7% |
| Tangible fixed assets | 22/27 | €13,157 | €9,507 | -€3,651 | -27.7% |
| Furniture and vehicles | 24 | €13,157 | €9,507 | -€3,651 | -27.7% |
| Current assets | 29/58 | €34,559 | €51,670 | +€17,111 | +49.5% |
| Amounts receivable after more than one year | 29 | - | €14,000 | +€14,000 | |
| Trade receivables | 290 | - | €14,000 | +€14,000 | |
| Amounts receivable within one year | 40/41 | €23,123 | €9,635 | -€13,488 | -58.3% |
| Trade receivables | 40 | €21,471 | €9,092 | -€12,379 | -57.7% |
| Other amounts receivable | 41 | €1,652 | €543 | -€1,109 | -67.1% |
| Cash at bank and in hand | 54/58 | €11,436 | €28,035 | +€16,599 | +145.1% |
| Total equity and liabilities | 10/49 | €47,716 | €61,176 | +€13,460 | +28.2% |
| Equity | 10/15 | €31,512 | €52,818 | +€21,306 | +67.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,529 | €26,529 | +€10,000 | +60.5% |
| Distributable reserves | 133 | €16,529 | €26,529 | +€10,000 | +60.5% |
| Profit (loss) carried forward | 14 | €12,982 | €24,289 | +€11,306 | +87.1% |
| Amounts payable | 17/49 | €16,205 | €8,358 | -€7,846 | -48.4% |
| Amounts payable within one year | 42/48 | €16,205 | €8,358 | -€7,846 | -48.4% |
| Trade debts | 44 | €558 | €108 | -€450 | -80.6% |
| Suppliers | 440/4 | €558 | €108 | -€450 | -80.6% |
| Taxes, remuneration and social security | 45 | €14,620 | €7,269 | -€7,350 | -50.3% |
| Taxes | 450/3 | €9,205 | €7,269 | -€1,935 | -21.0% |
| Remuneration and social security | 454/9 | €5,415 | - | -€5,415 | |
| Other amounts payable | 47/48 | €1,027 | €981 | -€46 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €614 | €4,807 | +€4,192 | +682.6% |
| Other operating charges | 640/8 | €311 | €715 | +€404 | +129.9% |
| Gross operating margin | 9900 | €17,905 | €30,981 | +€13,076 | +73.0% |
| Operating profit (loss) | 9901 | €16,980 | €25,459 | +€8,479 | +49.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €793 | €195 | -€598 | -75.4% |
| Recurring financial charges | 65 | €293 | €195 | -€98 | -33.3% |
| Non-recurring financial charges | 66B | €500 | - | -€500 | |
| Profit (loss) for the period before taxes | 9903 | €16,187 | €25,263 | +€9,076 | +56.1% |
| Income taxes | 67/77 | €3,205 | €3,957 | +€753 | +23.5% |
| Profit (loss) for the period | 9904 | €12,982 | €21,306 | +€8,324 | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,982 | €21,306 | +€8,324 | +64.1% |
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 29 September 2026 via checked.be.