GIMIK: 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.
GIMIK
Largest movements
- Tangible fixed assets -€28,651
down €28,651 (-1.1%), from €2.6m to €2.6m
- Profit (loss) carried forward -€37,531
down €37,531 (-8.0%), from -€470,543 to -€508,074
- Other operating charges +€7,084
up €7,084 (+122.7%), from €5,776 to €12,860
- Gross operating margin -€6,420
down €6,420 (-60.8%), from €10,553 to €4,133
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 | €2,615,402 | €2,584,284 | -€31,117 | -1.2% |
| Fixed assets | 21/28 | €2,604,532 | €2,575,881 | -€28,651 | -1.1% |
| Tangible fixed assets | 22/27 | €2,604,532 | €2,575,881 | -€28,651 | -1.1% |
| Land and buildings | 22 | €2,604,532 | €2,575,881 | -€28,651 | -1.1% |
| Current assets | 29/58 | €10,870 | €8,403 | -€2,467 | -22.7% |
| Cash at bank and in hand | 54/58 | €10,700 | €1,865 | -€8,835 | -82.6% |
| Deferred charges and accrued income | 490/1 | €170 | €6,538 | +€6,368 | +3746.1% |
| Total equity and liabilities | 10/49 | €2,615,402 | €2,584,284 | -€31,117 | -1.2% |
| Equity | 10/15 | €1,529,457 | €1,491,926 | -€37,531 | -2.5% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€470,543 | -€508,074 | -€37,531 | -8.0% |
| Amounts payable | 17/49 | €1,085,945 | €1,092,359 | +€6,414 | +0.6% |
| Amounts payable within one year | 42/48 | €1,083,250 | €1,090,743 | +€7,493 | +0.7% |
| Trade debts | 44 | €132 | €4,550 | +€4,418 | +3347.1% |
| Suppliers | 440/4 | €132 | €4,550 | +€4,418 | +3347.1% |
| Advances received on contracts in progress | 46 | €4,494 | €9,690 | +€5,196 | +115.6% |
| Other amounts payable | 47/48 | €1,078,624 | €1,076,503 | -€2,121 | -0.2% |
| Accrued charges and deferred income | 492/3 | €2,695 | €1,616 | -€1,079 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,651 | €28,651 | = | 0.0% |
| Other operating charges | 640/8 | €5,776 | €12,860 | +€7,084 | +122.7% |
| Gross operating margin | 9900 | €10,553 | €4,133 | -€6,420 | -60.8% |
| Operating profit (loss) | 9901 | -€23,873 | -€37,378 | -€13,505 | -56.6% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,027 | -€37,531 | -€13,505 | -56.2% |
| Profit (loss) for the period | 9904 | -€24,027 | -€37,531 | -€13,505 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,027 | -€37,531 | -€13,505 | -56.2% |
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 30 September 2026 via checked.be.