GIMO: 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.
GIMO
Largest movements
- Tangible fixed assets +€98,105
new in 2025: €98,105
- Deferred charges and accrued income -€13,967
down €13,967 (-72.3%), from €19,314 to €5,348
- Receivables within one year +€10,269
up €10,269 (+380.3%), from €2,700 to €12,969
of which Other amounts receivable: +€5,969
- Other debts +€91,236
new in 2025: €91,236
- Trade debts +€3,342
new in 2025: €3,342
- Depreciation +€5,089
new in 2025: €5,089
- Gross operating margin +€4,311
up €4,311 (+202.1%), from €2,133 to €6,444
- Purchases and services -€2,856
down €2,856 (-51.3%), from €5,567 to €2,711
- Turnover -€2,200
down €2,200 (-35.5%), from €6,200 to €4,000
- Taxes -€218
down €218 (-58.3%), from €374 to €156
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 | €22,561 | €117,350 | +€94,789 | +420.2% |
| Fixed assets | 21/28 | - | €98,105 | +€98,105 | |
| Tangible fixed assets | 22/27 | - | €98,105 | +€98,105 | |
| Furniture and vehicles | 24 | - | €98,105 | +€98,105 | |
| Current assets | 29/58 | €22,561 | €19,244 | -€3,316 | -14.7% |
| Amounts receivable within one year | 40/41 | €2,700 | €12,969 | +€10,269 | +380.3% |
| Trade receivables | 40 | €1,200 | €5,500 | +€4,300 | +358.3% |
| Other amounts receivable | 41 | €1,500 | €7,469 | +€5,969 | +397.9% |
| Cash at bank and in hand | 54/58 | €546 | €928 | +€381 | +69.8% |
| Deferred charges and accrued income | 490/1 | €19,314 | €5,348 | -€13,967 | -72.3% |
| Total equity and liabilities | 10/49 | €22,561 | €117,350 | +€94,789 | +420.2% |
| Equity | 10/15 | €22,187 | €22,615 | +€428 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,987 | €16,415 | +€428 | +2.7% |
| Distributable reserves | 133 | €15,987 | €16,415 | +€428 | +2.7% |
| Amounts payable | 17/49 | €374 | €94,734 | +€94,361 | +25258.5% |
| Amounts payable within one year | 42/48 | €374 | €94,734 | +€94,361 | +25258.5% |
| Trade debts | 44 | - | €3,342 | +€3,342 | |
| Suppliers | 440/4 | - | €3,342 | +€3,342 | |
| Taxes, remuneration and social security | 45 | €374 | €156 | -€218 | -58.3% |
| Taxes | 450/3 | €374 | €156 | -€218 | -58.3% |
| Other amounts payable | 47/48 | - | €91,236 | +€91,236 | |
| Turnover | 70 | €6,200 | €4,000 | -€2,200 | -35.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,567 | €2,711 | -€2,856 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,089 | +€5,089 | |
| Other operating charges | 640/8 | €674 | €687 | +€12 | +1.8% |
| Gross operating margin | 9900 | €2,133 | €6,444 | +€4,311 | +202.1% |
| Operating profit (loss) | 9901 | €1,459 | €669 | -€790 | -54.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €88 | €84 | -€4 | -4.2% |
| Recurring financial charges | 65 | €88 | €84 | -€4 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €1,371 | €584 | -€787 | -57.4% |
| Income taxes | 67/77 | €374 | €156 | -€218 | -58.3% |
| Profit (loss) for the period | 9904 | €997 | €428 | -€569 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €997 | €428 | -€569 | -57.1% |
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 4 October 2026 via checked.be.