GINGER by Claire: 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.
GINGER by Claire
Largest movements
- Stocks and contracts +€12,144
up €12,144 (+10.3%), from €117,976 to €130,120
- Tangible fixed assets +€10,135
up €10,135 (+629%), from €1,611 to €11,746
of which Other tangible fixed assets: +€11,462
- Intangible fixed assets -€5,000
down €5,000 (-16.0%), from €31,205 to €26,205
- Reserves +€7,958
up €7,958 (+14.8%), from €53,727 to €61,685
- Advances received +€5,754
up €5,754 (+154%), from €3,743 to €9,497
- Trade debts +€4,802
up €4,802 (+19.3%), from €24,842 to €29,644
- Other debts -€2,648
down €2,648 (-2.3%), from €112,742 to €110,094
- Gross operating margin -€6,290
down €6,290 (-23.5%), from €26,770 to €20,479
- Taxes -€1,176
down €1,176 (-22.8%), from €5,155 to €3,980
- Financial income +€624
up €624 (+42.5%), from €1,466 to €2,090
- Depreciation +€519
up €519 (+8.0%), from €6,529 to €7,049
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.
Derived cash bridge
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 | €200,766 | €216,378 | +€15,611 | +7.8% |
| Fixed assets | 21/28 | €33,013 | €38,147 | +€5,135 | +15.6% |
| Intangible fixed assets | 21 | €31,205 | €26,205 | -€5,000 | -16.0% |
| Tangible fixed assets | 22/27 | €1,611 | €11,746 | +€10,135 | +629% |
| Plant, machinery and equipment | 23 | €1,611 | €284 | -€1,327 | -82.4% |
| Other tangible fixed assets | 26 | - | €11,462 | +€11,462 | |
| Financial fixed assets | 28 | €196 | €196 | = | 0.0% |
| Current assets | 29/58 | €167,754 | €178,230 | +€10,476 | +6.2% |
| Stocks and contracts in progress | 3 | €117,976 | €130,120 | +€12,144 | +10.3% |
| Stocks | 30/36 | €117,976 | €130,120 | +€12,144 | +10.3% |
| Amounts receivable within one year | 40/41 | €13,063 | €11,941 | -€1,122 | -8.6% |
| Trade receivables | 40 | €3,860 | €3,544 | -€316 | -8.2% |
| Other amounts receivable | 41 | €9,202 | €8,397 | -€806 | -8.8% |
| Cash at bank and in hand | 54/58 | €36,715 | €36,170 | -€545 | -1.5% |
| Total equity and liabilities | 10/49 | €200,766 | €216,378 | +€15,611 | +7.8% |
| Equity | 10/15 | €55,727 | €63,685 | +€7,958 | +14.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €53,727 | €61,685 | +€7,958 | +14.8% |
| Distributable reserves | 133 | €53,727 | €61,685 | +€7,958 | +14.8% |
| Amounts payable | 17/49 | €145,040 | €152,693 | +€7,653 | +5.3% |
| Amounts payable within one year | 42/48 | €145,040 | €152,693 | +€7,653 | +5.3% |
| Trade debts | 44 | €24,842 | €29,644 | +€4,802 | +19.3% |
| Suppliers | 440/4 | €24,842 | €29,644 | +€4,802 | +19.3% |
| Advances received on contracts in progress | 46 | €3,743 | €9,497 | +€5,754 | +154% |
| Taxes, remuneration and social security | 45 | €3,713 | €3,459 | -€255 | -6.9% |
| Taxes | 450/3 | €3,713 | €3,459 | -€255 | -6.9% |
| Other amounts payable | 47/48 | €112,742 | €110,094 | -€2,648 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,529 | €7,049 | +€519 | +8.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €633 | €585 | -€48 | -7.5% |
| Gross operating margin | 9900 | €26,770 | €20,479 | -€6,290 | -23.5% |
| Operating profit (loss) | 9901 | €19,607 | €12,845 | -€6,762 | -34.5% |
| Financial income | 75/76B | €1,466 | €2,090 | +€624 | +42.5% |
| Recurring financial income | 75 | €1,466 | €2,090 | +€624 | +42.5% |
| Financial charges | 65/66B | €3,247 | €2,997 | -€249 | -7.7% |
| Recurring financial charges | 65 | €3,247 | €2,997 | -€249 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €17,827 | €11,938 | -€5,889 | -33.0% |
| Income taxes | 67/77 | €5,155 | €3,980 | -€1,176 | -22.8% |
| Profit (loss) for the period | 9904 | €12,671 | €7,958 | -€4,713 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,671 | €7,958 | -€4,713 | -37.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.