GIMME: 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.
GIMME
Largest movements
- Receivables within one year +€12,079
up €12,079 (+53.7%), from €22,481 to €34,559
of which Trade receivables: +€9,893
- Intangible fixed assets +€6,255
up €6,255 (+1.4%), from €439,599 to €445,854
- Current portion of long-term debt +€100,000
new in 2025: €100,000
- Short-term financial debts -€85,196
down €85,196 (-100%), from €85,196 to €0
- Profit (loss) carried forward +€61,062
up €61,062 (+25.8%), from -€236,756 to -€175,694
- Trade debts -€58,414
down €58,414 (-89.8%), from €65,077 to €6,663
- Depreciation -€27,831
down €27,831 (-16.7%), from €166,812 to €138,981
- Gross operating margin +€11,078
up €11,078 (+5.6%), from €197,665 to €208,742
- Financial charges -€8,253
down €8,253 (-53.2%), from €15,505 to €7,252
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 | €475,067 | €489,709 | +€14,642 | +3.1% |
| Fixed assets | 21/28 | €439,599 | €445,854 | +€6,255 | +1.4% |
| Intangible fixed assets | 21 | €439,599 | €445,854 | +€6,255 | +1.4% |
| Current assets | 29/58 | €35,467 | €43,854 | +€8,387 | +23.6% |
| Amounts receivable within one year | 40/41 | €22,481 | €34,559 | +€12,079 | +53.7% |
| Trade receivables | 40 | €22,481 | €32,374 | +€9,893 | +44.0% |
| Other amounts receivable | 41 | - | €2,186 | +€2,186 | |
| Cash at bank and in hand | 54/58 | €12,987 | €9,295 | -€3,692 | -28.4% |
| Total equity and liabilities | 10/49 | €475,067 | €489,709 | +€14,642 | +3.1% |
| Equity | 10/15 | -€50,256 | €10,806 | +€61,062 | |
| Contributions | 10/11 | €186,500 | €186,500 | = | 0.0% |
| Capital | 10 | €186,500 | €186,500 | = | 0.0% |
| Issued capital | 100 | €186,500 | €186,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€236,756 | -€175,694 | +€61,062 | +25.8% |
| Amounts payable | 17/49 | €525,323 | €478,903 | -€46,420 | -8.8% |
| Amounts payable after more than one year | 17 | €370,000 | €370,000 | = | 0.0% |
| Financial debts | 170/4 | €370,000 | €370,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €155,323 | €108,903 | -€46,420 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | - | €100,000 | +€100,000 | |
| Financial debts | 43 | €85,196 | €0 | -€85,196 | -100% |
| Credit institutions | 430/8 | €85,196 | €0 | -€85,196 | -100% |
| Trade debts | 44 | €65,077 | €6,663 | -€58,414 | -89.8% |
| Suppliers | 440/4 | €65,077 | €6,663 | -€58,414 | -89.8% |
| Taxes, remuneration and social security | 45 | €3,915 | €1,180 | -€2,735 | -69.9% |
| Taxes | 450/3 | €3,915 | €1,180 | -€2,735 | -69.9% |
| Other amounts payable | 47/48 | €1,135 | €1,060 | -€75 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,812 | €138,981 | -€27,831 | -16.7% |
| Other operating charges | 640/8 | €713 | €732 | +€19 | +2.6% |
| Gross operating margin | 9900 | €197,665 | €208,742 | +€11,078 | +5.6% |
| Operating profit (loss) | 9901 | €30,140 | €69,030 | +€38,890 | +129% |
| Financial income | 75/76B | €22 | €0 | -€22 | -99.5% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -99.5% |
| Financial charges | 65/66B | €15,505 | €7,252 | -€8,253 | -53.2% |
| Recurring financial charges | 65 | €15,505 | €7,252 | -€8,253 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €14,657 | €61,778 | +€47,121 | +322% |
| Profit (loss) for the period | 9904 | €14,657 | €61,778 | +€47,121 | +322% |
| Profit (loss) for the period to be appropriated | 9905 | €14,657 | €61,778 | +€47,121 | +322% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.