GIMMO PROJECTBEHEER: 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.
GIMMO PROJECTBEHEER
Largest movements
- Receivables within one year +€446,014
up €446,014 (+165%), from €269,585 to €715,599
of which Other amounts receivable: +€443,208
- Stocks and contracts -€394,478
down €394,478 (-82.7%), from €477,247 to €82,769
- Cash -€129,021
down €129,021 (-98.2%), from €131,430 to €2,409
mainly Receivables within one year (-€446,014) and Other debts (-€348,651)
- Tangible fixed assets -€10,246
down €10,246 (-9.0%), from €113,846 to €103,600
of which Land and buildings: -€10,433
- Other debts -€348,651
down €348,651 (-99.8%), from €349,269 to €617
- Reserves +€288,836
up €288,836 (+77.5%), from €372,546 to €661,382
of which Distributable reserves: +€288,836
- Tax, wage and social debts +€46,369
up €46,369 (+76.5%), from €60,620 to €106,989
- Trade debts -€41,606
down €41,606 (-55.9%), from €74,421 to €32,815
- Provisions -€35,812
no longer reported in 2025 (was €35,812)
- Gross operating margin +€150,136
up €150,136 (+59.0%), from €254,536 to €404,672
- Taxes +€39,939
up €39,939 (+65.9%), from €60,620 to €100,558
- Other operating charges -€16,112
down €16,112 (-73.9%), from €21,790 to €5,678
- Financial charges -€6,866
down €6,866 (-94.8%), from €7,245 to €379
- Financial income -€5,635
down €5,635 (-74.2%), from €7,591 to €1,956
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 | €995,094 | €905,824 | -€89,269 | -9.0% |
| Fixed assets | 21/28 | €115,293 | €105,047 | -€10,246 | -8.9% |
| Tangible fixed assets | 22/27 | €113,846 | €103,600 | -€10,246 | -9.0% |
| Land and buildings | 22 | €111,047 | €100,614 | -€10,433 | -9.4% |
| Plant, machinery and equipment | 23 | €2,209 | €1,745 | -€464 | -21.0% |
| Furniture and vehicles | 24 | €590 | €1,242 | +€651 | +110% |
| Financial fixed assets | 28 | €1,448 | €1,448 | = | 0.0% |
| Current assets | 29/58 | €879,800 | €800,777 | -€79,023 | -9.0% |
| Stocks and contracts in progress | 3 | €477,247 | €82,769 | -€394,478 | -82.7% |
| Stocks | 30/36 | €477,247 | €82,769 | -€394,478 | -82.7% |
| Amounts receivable within one year | 40/41 | €269,585 | €715,599 | +€446,014 | +165% |
| Trade receivables | 40 | €11,934 | €14,740 | +€2,806 | +23.5% |
| Other amounts receivable | 41 | €257,651 | €700,859 | +€443,208 | +172% |
| Cash at bank and in hand | 54/58 | €131,430 | €2,409 | -€129,021 | -98.2% |
| Deferred charges and accrued income | 490/1 | €1,538 | - | -€1,538 | |
| Total equity and liabilities | 10/49 | €995,094 | €905,824 | -€89,269 | -9.0% |
| Equity | 10/15 | €468,604 | €757,440 | +€288,836 | +61.6% |
| Contributions | 10/11 | €96,059 | €96,059 | = | 0.0% |
| Capital | 10 | €96,059 | €96,059 | = | 0.0% |
| Issued capital | 100 | €96,059 | €96,059 | = | 0.0% |
| Reserves | 13 | €372,546 | €661,382 | +€288,836 | +77.5% |
| Non-distributable reserves | 130/1 | €9,606 | €9,606 | = | 0.0% |
| Legal reserve | 130 | €9,606 | €9,606 | = | 0.0% |
| Distributable reserves | 133 | €362,940 | €651,776 | +€288,836 | +79.6% |
| Provisions and deferred taxes | 16 | €35,812 | - | -€35,812 | |
| Provisions for liabilities and charges | 160/5 | €35,812 | - | -€35,812 | |
| Pensions and similar obligations | 160 | €35,812 | - | -€35,812 | |
| Amounts payable | 17/49 | €490,677 | €148,384 | -€342,293 | -69.8% |
| Amounts payable after more than one year | 17 | €6,368 | €7,963 | +€1,595 | +25.0% |
| Other amounts payable | 178/9 | €6,368 | €7,963 | +€1,595 | +25.0% |
| Amounts payable within one year | 42/48 | €484,309 | €140,421 | -€343,888 | -71.0% |
| Trade debts | 44 | €74,421 | €32,815 | -€41,606 | -55.9% |
| Suppliers | 440/4 | €74,421 | €32,815 | -€41,606 | -55.9% |
| Taxes, remuneration and social security | 45 | €60,620 | €106,989 | +€46,369 | +76.5% |
| Taxes | 450/3 | €60,620 | €106,989 | +€46,369 | +76.5% |
| Other amounts payable | 47/48 | €349,269 | €617 | -€348,651 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,781 | €11,176 | +€395 | +3.7% |
| Other operating charges | 640/8 | €21,790 | €5,678 | -€16,112 | -73.9% |
| Gross operating margin | 9900 | €254,536 | €404,672 | +€150,136 | +59.0% |
| Operating profit (loss) | 9901 | €221,965 | €387,818 | +€165,853 | +74.7% |
| Financial income | 75/76B | €7,591 | €1,956 | -€5,635 | -74.2% |
| Recurring financial income | 75 | €7,591 | €1,956 | -€5,635 | -74.2% |
| Financial charges | 65/66B | €7,245 | €379 | -€6,866 | -94.8% |
| Recurring financial charges | 65 | €7,245 | €379 | -€6,866 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | €222,310 | €389,394 | +€167,084 | +75.2% |
| Income taxes | 67/77 | €60,620 | €100,558 | +€39,939 | +65.9% |
| Profit (loss) for the period | 9904 | €161,691 | €288,836 | +€127,146 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €161,691 | €288,836 | +€127,146 | +78.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.