GIMS Services: 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 Services
Largest movements
- Receivables within one year -€310,668
down €310,668 (-47.7%), from €651,829 to €341,161
of which Other amounts receivable: -€312,381
- Cash +€76,855
up €76,855 (+458.6%), from €16,760 to €93,615
mainly Receivables within one year (+€310,668) and Net result for the year (+€46,577)
- Tangible fixed assets -€10,344
down €10,344 (-5.1%), from €203,271 to €192,927
of which Land and buildings: -€7,975
- Other debts -€232,200
down €232,200 (-65.2%), from €356,115 to €123,915
- Profit (loss) carried forward +€46,577
up €46,577 (+20.9%), from €222,840 to €269,417
- Tax, wage and social debts -€46,573
down €46,573 (-40.7%), from €114,389 to €67,816
- Debts after one year -€12,721
down €12,721 (-9.2%), from €138,738 to €126,017
- Gross operating margin -€22,331
down €22,331 (-19.5%), from €114,785 to €92,454
- Taxes +€1,223
up €1,223 (+5.4%), from €22,718 to €23,941
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €872,481 | €627,704 | -€244,778 | -28.1% |
| Fixed assets | 21/28 | €203,271 | €192,927 | -€10,344 | -5.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €203,271 | €192,927 | -€10,344 | -5.1% |
| Land and buildings | 22 | €199,974 | €191,999 | -€7,975 | -4.0% |
| Furniture and vehicles | 24 | €3,297 | €928 | -€2,369 | -71.9% |
| Current assets | 29/58 | €669,210 | €434,777 | -€234,434 | -35.0% |
| Amounts receivable within one year | 40/41 | €651,829 | €341,161 | -€310,668 | -47.7% |
| Trade receivables | 40 | €12,300 | €14,013 | +€1,713 | +13.9% |
| Other amounts receivable | 41 | €639,529 | €327,148 | -€312,381 | -48.8% |
| Cash at bank and in hand | 54/58 | €16,760 | €93,615 | +€76,855 | +458.6% |
| Deferred charges and accrued income | 490/1 | €621 | - | -€621 | |
| Total equity and liabilities | 10/49 | €872,481 | €627,704 | -€244,778 | -28.1% |
| Equity | 10/15 | €230,895 | €277,472 | +€46,577 | +20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,840 | €269,417 | +€46,577 | +20.9% |
| Amounts payable | 17/49 | €641,586 | €350,231 | -€291,354 | -45.4% |
| Amounts payable after more than one year | 17 | €138,738 | €126,017 | -€12,721 | -9.2% |
| Financial debts | 170/4 | €138,738 | €126,017 | -€12,721 | -9.2% |
| Amounts payable within one year | 42/48 | €502,848 | €223,164 | -€279,684 | -55.6% |
| Current portion of amounts payable after more than one year | 42 | €26,031 | €26,320 | +€289 | +1.1% |
| Trade debts | 44 | €6,313 | €5,114 | -€1,200 | -19.0% |
| Suppliers | 440/4 | €6,313 | €5,114 | -€1,200 | -19.0% |
| Taxes, remuneration and social security | 45 | €114,389 | €67,816 | -€46,573 | -40.7% |
| Taxes | 450/3 | €114,389 | €67,816 | -€46,573 | -40.7% |
| Other amounts payable | 47/48 | €356,115 | €123,915 | -€232,200 | -65.2% |
| Accrued charges and deferred income | 492/3 | - | €1,050 | +€1,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,388 | €10,344 | +€956 | +10.2% |
| Other operating charges | 640/8 | €5,514 | €6,191 | +€677 | +12.3% |
| Gross operating margin | 9900 | €114,785 | €92,454 | -€22,331 | -19.5% |
| Operating profit (loss) | 9901 | €99,884 | €75,920 | -€23,964 | -24.0% |
| Financial income | 75/76B | €783 | €0 | -€783 | -100.0% |
| Recurring financial income | 75 | €783 | €0 | -€783 | -100.0% |
| Financial charges | 65/66B | €5,517 | €5,402 | -€115 | -2.1% |
| Recurring financial charges | 65 | €5,517 | €5,402 | -€115 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €95,149 | €70,517 | -€24,632 | -25.9% |
| Income taxes | 67/77 | €22,718 | €23,941 | +€1,223 | +5.4% |
| Profit (loss) for the period | 9904 | €72,432 | €46,577 | -€25,855 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,432 | €46,577 | -€25,855 | -35.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.