GINO DEL BIGO: 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.
GINO DEL BIGO
Largest movements
- Stocks and contracts +€99,372
up €99,372 (+44.8%), from €221,912 to €321,284
- Cash -€51,693
down €51,693 (-28.5%), from €181,461 to €129,768
mainly Stocks and contracts (-€99,372) and Receivables within one year (-€45,250)
- Receivables within one year +€45,250
up €45,250 (+71.6%), from €63,175 to €108,424
of which Other amounts receivable: +€26,802
- Deferred charges and accrued income -€33,102
no longer reported in 2025 (was €33,102)
- Tangible fixed assets -€8,752
down €8,752 (-42.2%), from €20,714 to €11,963
of which Furniture and vehicles: -€9,502
- Profit (loss) carried forward +€36,366
up €36,366 (+26,024%), from €140 to €36,506
- Tax, wage and social debts +€16,894
up €16,894 (+58.9%), from €28,704 to €45,597
of which Taxes: +€16,492
- Turnover -€500,258
no longer reported in 2025 (was €500,258)
- Purchases and services -€392,541
no longer reported in 2025 (was €392,541)
- Write-downs -€63,000
down €63,000, from €5,654 to -€57,346
- Gross operating margin -€29,482
down €29,482 (-27.4%), from €107,716 to €78,234
- Taxes +€6,413
up €6,413 (+26.1%), from €24,586 to €30,999
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.
Derived cash bridge
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 | €520,364 | €571,439 | +€51,075 | +9.8% |
| Fixed assets | 21/28 | €20,714 | €11,963 | -€8,752 | -42.2% |
| Tangible fixed assets | 22/27 | €20,714 | €11,963 | -€8,752 | -42.2% |
| Land and buildings | 22 | €1,443 | €1,364 | -€78 | -5.4% |
| Plant, machinery and equipment | 23 | €267 | €1,096 | +€829 | +311% |
| Furniture and vehicles | 24 | €19,005 | €9,502 | -€9,502 | -50.0% |
| Current assets | 29/58 | €499,649 | €559,477 | +€59,827 | +12.0% |
| Stocks and contracts in progress | 3 | €221,912 | €321,284 | +€99,372 | +44.8% |
| Stocks | 30/36 | €221,912 | €321,284 | +€99,372 | +44.8% |
| Amounts receivable within one year | 40/41 | €63,175 | €108,424 | +€45,250 | +71.6% |
| Trade receivables | 40 | €1,460 | €19,908 | +€18,448 | +1,264% |
| Other amounts receivable | 41 | €61,714 | €88,516 | +€26,802 | +43.4% |
| Cash at bank and in hand | 54/58 | €181,461 | €129,768 | -€51,693 | -28.5% |
| Deferred charges and accrued income | 490/1 | €33,102 | - | -€33,102 | |
| Total equity and liabilities | 10/49 | €520,364 | €571,439 | +€51,075 | +9.8% |
| Equity | 10/15 | €479,139 | €515,506 | +€36,366 | +7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €472,800 | €472,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €470,940 | €470,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140 | €36,506 | +€36,366 | +26,024% |
| Amounts payable | 17/49 | €41,224 | €55,933 | +€14,709 | +35.7% |
| Amounts payable within one year | 42/48 | €41,186 | €55,933 | +€14,747 | +35.8% |
| Financial debts | 43 | €5,000 | €5,929 | +€929 | +18.6% |
| Credit institutions | 430/8 | €5,000 | €5,929 | +€929 | +18.6% |
| Trade debts | 44 | €7,483 | €4,407 | -€3,075 | -41.1% |
| Suppliers | 440/4 | €7,483 | €4,407 | -€3,075 | -41.1% |
| Taxes, remuneration and social security | 45 | €28,704 | €45,597 | +€16,894 | +58.9% |
| Taxes | 450/3 | €27,418 | €43,911 | +€16,492 | +60.1% |
| Remuneration and social security | 454/9 | €1,285 | €1,687 | +€401 | +31.2% |
| Accrued charges and deferred income | 492/3 | €38 | - | -€38 | |
| Turnover | 70 | €500,258 | - | -€500,258 | |
| Goods, raw materials, services and sundry goods | 60/61 | €392,541 | - | -€392,541 | |
| Remuneration, social security and pensions | 62 | €5,285 | €11,691 | +€6,407 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,029 | €10,896 | -€133 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,654 | -€57,346 | -€63,000 | |
| Other operating charges | 640/8 | €2,508 | €2,345 | -€164 | -6.5% |
| Non-recurring operating charges | 66A | - | €47,948 | +€47,948 | |
| Gross operating margin | 9900 | €107,716 | €78,234 | -€29,482 | -27.4% |
| Operating profit (loss) | 9901 | €83,240 | €62,700 | -€20,540 | -24.7% |
| Financial income | 75/76B | €4,602 | €5,751 | +€1,148 | +25.0% |
| Recurring financial income | 75 | €4,602 | €5,751 | +€1,148 | +25.0% |
| Financial charges | 65/66B | €1,331 | €1,085 | -€246 | -18.5% |
| Recurring financial charges | 65 | €1,331 | €1,085 | -€246 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €86,511 | €67,366 | -€19,145 | -22.1% |
| Income taxes | 67/77 | €24,586 | €30,999 | +€6,413 | +26.1% |
| Profit (loss) for the period | 9904 | €61,925 | €36,366 | -€25,559 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,925 | €36,366 | -€25,559 | -41.3% |
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 25 October 2026 via checked.be.