GINGERBREAD HOUSE: 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.
GINGERBREAD HOUSE
Largest movements
- Cash +€17,776
up €17,776 (+772.6%), from €2,301 to €20,077
mainly Depreciation (+€13,334) and Net result for the year (+€12,387)
- Tangible fixed assets -€6,351
down €6,351 (-2.2%), from €290,156 to €283,805
of which Land and buildings: -€7,286
- Reserves +€9,530
up €9,530 (+40.8%), from €23,376 to €32,906
- Gross operating margin +€6,286
up €6,286 (+24.0%), from €26,180 to €32,466
- Taxes +€1,771
up €1,771 (+93.5%), from €1,894 to €3,665
- Depreciation +€1,397
up €1,397 (+11.7%), from €11,938 to €13,334
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 | €294,265 | €304,153 | +€9,888 | +3.4% |
| Fixed assets | 21/28 | €290,156 | €283,805 | -€6,351 | -2.2% |
| Tangible fixed assets | 22/27 | €290,156 | €283,805 | -€6,351 | -2.2% |
| Land and buildings | 22 | €275,974 | €268,688 | -€7,286 | -2.6% |
| Plant, machinery and equipment | 23 | €11,464 | €14,018 | +€2,553 | +22.3% |
| Furniture and vehicles | 24 | €2,718 | €1,100 | -€1,618 | -59.5% |
| Current assets | 29/58 | €4,108 | €20,348 | +€16,239 | +395.3% |
| Amounts receivable within one year | 40/41 | €1,808 | €271 | -€1,537 | -85.0% |
| Other amounts receivable | 41 | €1,808 | €271 | -€1,537 | -85.0% |
| Cash at bank and in hand | 54/58 | €2,301 | €20,077 | +€17,776 | +772.6% |
| Total equity and liabilities | 10/49 | €294,265 | €304,153 | +€9,888 | +3.4% |
| Equity | 10/15 | €171,506 | €183,893 | +€12,387 | +7.2% |
| Contributions | 10/11 | €138,600 | €138,600 | = | 0.0% |
| Reserves | 13 | €23,376 | €32,906 | +€9,530 | +40.8% |
| Distributable reserves | 133 | €23,376 | €32,906 | +€9,530 | +40.8% |
| Profit (loss) carried forward | 14 | €9,530 | €12,387 | +€2,857 | +30.0% |
| Amounts payable | 17/49 | €122,759 | €120,260 | -€2,499 | -2.0% |
| Amounts payable after more than one year | 17 | €19,000 | €16,000 | -€3,000 | -15.8% |
| Financial debts | 170/4 | €19,000 | €16,000 | -€3,000 | -15.8% |
| Amounts payable within one year | 42/48 | €102,799 | €104,260 | +€1,461 | +1.4% |
| Financial debts | 43 | €318 | €363 | +€45 | +14.2% |
| Other loans | 439 | €318 | €363 | +€45 | +14.2% |
| Trade debts | 44 | - | €64 | +€64 | |
| Suppliers | 440/4 | - | €64 | +€64 | |
| Taxes, remuneration and social security | 45 | €5,509 | €8,011 | +€2,502 | +45.4% |
| Taxes | 450/3 | €609 | €711 | +€102 | +16.8% |
| Remuneration and social security | 454/9 | €4,900 | €7,300 | +€2,400 | +49.0% |
| Other amounts payable | 47/48 | €96,972 | €95,823 | -€1,149 | -1.2% |
| Accrued charges and deferred income | 492/3 | €960 | - | -€960 | |
| Remuneration, social security and pensions | 62 | €300 | €493 | +€194 | +64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,938 | €13,334 | +€1,397 | +11.7% |
| Other operating charges | 640/8 | €2,080 | €2,212 | +€132 | +6.3% |
| Gross operating margin | 9900 | €26,180 | €32,466 | +€6,286 | +24.0% |
| Operating profit (loss) | 9901 | €11,862 | €16,427 | +€4,564 | +38.5% |
| Financial charges | 65/66B | €438 | €374 | -€64 | -14.6% |
| Recurring financial charges | 65 | €438 | €374 | -€64 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €11,424 | €16,052 | +€4,628 | +40.5% |
| Income taxes | 67/77 | €1,894 | €3,665 | +€1,771 | +93.5% |
| Profit (loss) for the period | 9904 | €9,530 | €12,387 | +€2,857 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,530 | €12,387 | +€2,857 | +30.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.