GIMMICK: 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.
GIMMICK
Largest movements
- Tangible fixed assets -€450
no longer reported in 2025 (was €450)
of which Furniture and vehicles: -€450
- Cash +€106
up €106 (+33.6%), from €316 to €422
mainly Depreciation (+€450) and Net result for the year (+€76)
- Receivables within one year -€23
down €23 (-81.7%), from €28 to €5
- Trade debts -€442
no longer reported in 2025 (was €442)
- Profit (loss) carried forward +€76
up €76 (+3.5%), from -€2,149 to -€2,073
- Other operating charges -€3,773
down €3,773 (-90.4%), from €4,173 to €400
- Gross operating margin -€1,241
down €1,241 (-55.5%), from €2,236 to €996
- Depreciation -€182
down €182 (-28.8%), from €632 to €450
- Financial charges -€80
down €80 (-53.2%), from €150 to €70
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 | €793 | €427 | -€366 | -46.1% |
| Fixed assets | 21/28 | €450 | - | -€450 | |
| Tangible fixed assets | 22/27 | €450 | - | -€450 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €450 | - | -€450 | |
| Current assets | 29/58 | €344 | €427 | +€84 | +24.3% |
| Amounts receivable within one year | 40/41 | €28 | €5 | -€23 | -81.7% |
| Other amounts receivable | 41 | €28 | €5 | -€23 | -81.7% |
| Cash at bank and in hand | 54/58 | €316 | €422 | +€106 | +33.6% |
| Total equity and liabilities | 10/49 | €793 | €427 | -€366 | -46.1% |
| Equity | 10/15 | €351 | €427 | +€76 | +21.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,149 | -€2,073 | +€76 | +3.5% |
| Amounts payable | 17/49 | €442 | - | -€442 | |
| Amounts payable within one year | 42/48 | €442 | - | -€442 | |
| Trade debts | 44 | €442 | - | -€442 | |
| Suppliers | 440/4 | €442 | - | -€442 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €632 | €450 | -€182 | -28.8% |
| Other operating charges | 640/8 | €4,173 | €400 | -€3,773 | -90.4% |
| Gross operating margin | 9900 | €2,236 | €996 | -€1,241 | -55.5% |
| Operating profit (loss) | 9901 | -€2,568 | €146 | +€2,714 | |
| Financial charges | 65/66B | €150 | €70 | -€80 | -53.2% |
| Recurring financial charges | 65 | €150 | €70 | -€80 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,718 | €76 | +€2,794 | |
| Profit (loss) for the period | 9904 | -€2,718 | €76 | +€2,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,718 | €76 | +€2,794 |
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 4 October 2026 via checked.be.