GIMLY: 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.
GIMLY
Largest movements
- Cash +€39,695
up €39,695 (+56.0%), from €70,854 to €110,549
mainly Net result for the year (+€41,011) and Trade debts (+€12,921)
- Receivables within one year +€11,150
new in 2025: €11,150
of which Other amounts receivable: +€10,164
- Reserves +€89,800
new in 2025: €89,800
- Profit (loss) carried forward -€48,789
down €48,789 (-99.9%), from €48,862 to €73
- Trade debts +€12,921
up €12,921 (+633.5%), from €2,040 to €14,961
- Tax, wage and social debts -€2,386
down €2,386 (-11.6%), from €20,581 to €18,195
- Gross operating margin -€6,943
down €6,943 (-11.1%), from €62,711 to €55,767
- Financial charges +€2,395
up €2,395 (+1028.9%), from €233 to €2,628
- Taxes -€1,727
down €1,727 (-13.4%), from €12,845 to €11,118
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 | €73,589 | €125,029 | +€51,439 | +69.9% |
| Fixed assets | 21/28 | €1,636 | €2,250 | +€614 | +37.6% |
| Tangible fixed assets | 22/27 | €1,636 | €2,250 | +€614 | +37.6% |
| Furniture and vehicles | 24 | €1,636 | €2,250 | +€614 | +37.6% |
| Current assets | 29/58 | €71,954 | €122,779 | +€50,825 | +70.6% |
| Amounts receivable within one year | 40/41 | - | €11,150 | +€11,150 | |
| Trade receivables | 40 | - | €987 | +€987 | |
| Other amounts receivable | 41 | - | €10,164 | +€10,164 | |
| Cash at bank and in hand | 54/58 | €70,854 | €110,549 | +€39,695 | +56.0% |
| Deferred charges and accrued income | 490/1 | €1,100 | €1,079 | -€20 | -1.9% |
| Total equity and liabilities | 10/49 | €73,589 | €125,029 | +€51,439 | +69.9% |
| Equity | 10/15 | €50,862 | €91,873 | +€41,011 | +80.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €89,800 | +€89,800 | |
| Distributable reserves | 133 | - | €89,800 | +€89,800 | |
| Profit (loss) carried forward | 14 | €48,862 | €73 | -€48,789 | -99.9% |
| Amounts payable | 17/49 | €22,727 | €33,156 | +€10,428 | +45.9% |
| Amounts payable within one year | 42/48 | €22,727 | €33,156 | +€10,428 | +45.9% |
| Trade debts | 44 | €2,040 | €14,961 | +€12,921 | +633.5% |
| Suppliers | 440/4 | €2,040 | €14,961 | +€12,921 | +633.5% |
| Taxes, remuneration and social security | 45 | €20,581 | €18,195 | -€2,386 | -11.6% |
| Taxes | 450/3 | €20,581 | €18,195 | -€2,386 | -11.6% |
| Other amounts payable | 47/48 | €107 | - | -€107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €907 | +€499 | +122.6% |
| Other operating charges | 640/8 | €363 | €391 | +€28 | +7.6% |
| Gross operating margin | 9900 | €62,711 | €55,767 | -€6,943 | -11.1% |
| Operating profit (loss) | 9901 | €61,940 | €54,470 | -€7,470 | -12.1% |
| Financial income | 75/76B | €0 | €286 | +€286 | +1431800.0% |
| Recurring financial income | 75 | €0 | €286 | +€286 | +1431800.0% |
| Financial charges | 65/66B | €233 | €2,628 | +€2,395 | +1028.9% |
| Recurring financial charges | 65 | €233 | €2,628 | +€2,395 | +1028.9% |
| Profit (loss) for the period before taxes | 9903 | €61,707 | €52,129 | -€9,579 | -15.5% |
| Income taxes | 67/77 | €12,845 | €11,118 | -€1,727 | -13.4% |
| Profit (loss) for the period | 9904 | €48,862 | €41,011 | -€7,851 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,862 | €41,011 | -€7,851 | -16.1% |
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 7 October 2026 via checked.be.