GIMS: 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.
GIMS
Largest movements
- Receivables within one year +€37,736
up €37,736 (+69.1%), from €54,613 to €92,349
of which Other amounts receivable: +€71,587
- Receivables after one year -€10,418
down €10,418 (-11.9%), from €87,418 to €77,000
- Profit (loss) carried forward +€31,524
up €31,524 (+38.2%), from -€82,604 to -€51,080
- Tax, wage and social debts -€2,667
down €2,667 (-26.8%), from €9,957 to €7,289
of which Remuneration and social security: -€2,758
- Purchases and services -€44,963
no longer reported in 2025 (was €44,963)
- Gross operating margin +€42,983
up €42,983, from -€7,690 to €35,293
- Turnover -€37,104
no longer reported in 2025 (was €37,104)
- Other operating charges -€2,264
down €2,264 (-84.9%), from €2,667 to €402
- Depreciation +€717
up €717 (+27.0%), from €2,655 to €3,372
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 | €172,100 | €200,100 | +€28,000 | +16.3% |
| Fixed assets | 21/28 | €8,870 | €8,598 | -€272 | -3.1% |
| Tangible fixed assets | 22/27 | €8,870 | €8,598 | -€272 | -3.1% |
| Plant, machinery and equipment | 23 | €4,591 | €5,163 | +€572 | +12.5% |
| Furniture and vehicles | 24 | €1,929 | €1,085 | -€844 | -43.8% |
| Other tangible fixed assets | 26 | €2,350 | €2,350 | = | 0.0% |
| Current assets | 29/58 | €163,230 | €191,502 | +€28,271 | +17.3% |
| Amounts receivable after more than one year | 29 | €87,418 | €77,000 | -€10,418 | -11.9% |
| Other amounts receivable | 291 | €87,418 | €77,000 | -€10,418 | -11.9% |
| Amounts receivable within one year | 40/41 | €54,613 | €92,349 | +€37,736 | +69.1% |
| Trade receivables | 40 | €46,059 | €12,208 | -€33,851 | -73.5% |
| Other amounts receivable | 41 | €8,554 | €80,141 | +€71,587 | +836.9% |
| Cash at bank and in hand | 54/58 | €21,200 | €22,153 | +€953 | +4.5% |
| Total equity and liabilities | 10/49 | €172,100 | €200,100 | +€28,000 | +16.3% |
| Equity | 10/15 | €147,862 | €179,386 | +€31,524 | +21.3% |
| Reserves | 13 | €230,467 | €230,467 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,460 | €45,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €45,460 | €45,460 | = | 0.0% |
| Own shares acquired | 1312 | - | €0 | = | |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €110,007 | €110,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,604 | -€51,080 | +€31,524 | +38.2% |
| Amounts payable | 17/49 | €24,238 | €20,713 | -€3,524 | -14.5% |
| Amounts payable within one year | 42/48 | €12,656 | €8,450 | -€4,207 | -33.2% |
| Trade debts | 44 | €2,277 | €1,160 | -€1,117 | -49.0% |
| Suppliers | 440/4 | €2,277 | €1,160 | -€1,117 | -49.0% |
| Taxes, remuneration and social security | 45 | €9,957 | €7,289 | -€2,667 | -26.8% |
| Taxes | 450/3 | €7,199 | €7,289 | +€90 | +1.3% |
| Remuneration and social security | 454/9 | €2,758 | - | -€2,758 | |
| Other amounts payable | 47/48 | €423 | - | -€423 | |
| Accrued charges and deferred income | 492/3 | €11,582 | €12,264 | +€682 | +5.9% |
| Turnover | 70 | €37,104 | - | -€37,104 | |
| Goods, raw materials, services and sundry goods | 60/61 | €44,963 | - | -€44,963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,655 | €3,372 | +€717 | +27.0% |
| Other operating charges | 640/8 | €2,667 | €402 | -€2,264 | -84.9% |
| Gross operating margin | 9900 | -€7,690 | €35,293 | +€42,983 | |
| Operating profit (loss) | 9901 | -€13,011 | €31,519 | +€44,530 | |
| Financial income | 75/76B | €769 | €616 | -€153 | -19.8% |
| Recurring financial income | 75 | €769 | €616 | -€153 | -19.8% |
| Financial charges | 65/66B | €115 | €108 | -€6 | -5.5% |
| Recurring financial charges | 65 | €115 | €108 | -€6 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,357 | €32,027 | +€44,384 | |
| Income taxes | 67/77 | €154 | €503 | +€350 | +227.7% |
| Profit (loss) for the period | 9904 | -€12,511 | €31,524 | +€44,034 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,511 | €31,524 | +€44,034 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.