GIMMY: 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.
GIMMY
Largest movements
- Receivables within one year -€4,515
down €4,515 (-31.8%), from €14,217 to €9,701
- Cash +€3,334
up €3,334 (+187.4%), from €1,779 to €5,113
mainly Trade debts (+€14,670) and Short-term financial debts (+€7,211)
- Deferred charges and accrued income -€1,311
down €1,311 (-76.1%), from €1,723 to €412
- Intangible fixed assets -€1,000
down €1,000 (-11.6%), from €8,627 to €7,627
- Profit (loss) carried forward -€29,768
down €29,768 (-1312.3%), from -€2,268 to -€32,036
- Trade debts +€14,670
up €14,670 (+240.2%), from €6,107 to €20,777
- Short-term financial debts +€7,211
new in 2026: €7,211
- Tax, wage and social debts +€3,010
up €3,010 (+14.0%), from €21,504 to €24,514
of which Remuneration and social security: +€2,365
- Gross operating margin -€33,522
down €33,522 (-54.2%), from €61,851 to €28,329
- Staff costs +€4,859
up €4,859 (+12.5%), from €38,871 to €43,730
- Write-downs +€2,579
up €2,579, from -€2,579 to €0
- Financial income -€1,791
down €1,791 (-100.0%), from €1,791 to €0
- Financial charges -€1,223
down €1,223 (-14.9%), from €8,205 to €6,982
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,243 | €81,365 | -€4,877 | -5.7% |
| Fixed assets | 21/28 | €12,375 | €10,620 | -€1,755 | -14.2% |
| Intangible fixed assets | 21 | €8,627 | €7,627 | -€1,000 | -11.6% |
| Tangible fixed assets | 22/27 | €3,580 | €2,825 | -€755 | -21.1% |
| Furniture and vehicles | 24 | €1,993 | €1,660 | -€333 | -16.7% |
| Other tangible fixed assets | 26 | €1,587 | €1,165 | -€422 | -26.6% |
| Financial fixed assets | 28 | €168 | €168 | = | 0.0% |
| Current assets | 29/58 | €73,868 | €70,745 | -€3,123 | -4.2% |
| Stocks and contracts in progress | 3 | €35,429 | €34,799 | -€630 | -1.8% |
| Stocks | 30/36 | €35,429 | €34,799 | -€630 | -1.8% |
| Amounts receivable within one year | 40/41 | €14,217 | €9,701 | -€4,515 | -31.8% |
| Trade receivables | 40 | €14,217 | €9,701 | -€4,515 | -31.8% |
| Current investments | 50/53 | €20,720 | €20,720 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,779 | €5,113 | +€3,334 | +187.4% |
| Deferred charges and accrued income | 490/1 | €1,723 | €412 | -€1,311 | -76.1% |
| Total equity and liabilities | 10/49 | €86,243 | €81,365 | -€4,877 | -5.7% |
| Equity | 10/15 | €18,632 | -€11,136 | -€29,768 | |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,268 | -€32,036 | -€29,768 | -1312.3% |
| Amounts payable | 17/49 | €67,611 | €92,502 | +€24,891 | +36.8% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,611 | €52,502 | +€24,891 | +90.1% |
| Financial debts | 43 | - | €7,211 | +€7,211 | |
| Credit institutions | 430/8 | - | €7,211 | +€7,211 | |
| Trade debts | 44 | €6,107 | €20,777 | +€14,670 | +240.2% |
| Suppliers | 440/4 | €6,107 | €20,777 | +€14,670 | +240.2% |
| Taxes, remuneration and social security | 45 | €21,504 | €24,514 | +€3,010 | +14.0% |
| Taxes | 450/3 | €14,309 | €14,954 | +€645 | +4.5% |
| Remuneration and social security | 454/9 | €7,194 | €9,560 | +€2,365 | +32.9% |
| Remuneration, social security and pensions | 62 | €38,871 | €43,730 | +€4,859 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,755 | €1,767 | +€13 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,579 | €0 | +€2,579 | |
| Other operating charges | 640/8 | €5,150 | €5,441 | +€291 | +5.7% |
| Gross operating margin | 9900 | €61,851 | €28,329 | -€33,522 | -54.2% |
| Operating profit (loss) | 9901 | €18,655 | -€22,609 | -€41,265 | |
| Financial income | 75/76B | €1,791 | €0 | -€1,791 | -100.0% |
| Recurring financial income | 75 | €1,791 | €0 | -€1,791 | -100.0% |
| Financial charges | 65/66B | €8,205 | €6,982 | -€1,223 | -14.9% |
| Recurring financial charges | 65 | €8,205 | €6,982 | -€1,223 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €12,242 | -€29,592 | -€41,833 | |
| Income taxes | 67/77 | €340 | €177 | -€163 | -48.1% |
| Profit (loss) for the period | 9904 | €11,902 | -€29,768 | -€41,670 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,902 | -€29,768 | -€41,670 |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.