Gino San: 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 San
Largest movements
- Cash +€9,504
up €9,504 (+67.1%), from €14,156 to €23,661
mainly Trade debts (+€11,134) and Accrued charges and deferred income (+€10,143)
- Stocks and contracts +€8,432
up €8,432 (+468%), from €1,800 to €10,232
of which Contracts in progress: +€7,007
- Tangible fixed assets -€6,774
down €6,774 (-23.0%), from €29,455 to €22,680
of which Furniture and vehicles: -€3,874
- Deferred charges and accrued income +€2,299
up €2,299 (+89.8%), from €2,561 to €4,860
- Trade debts +€11,134
up €11,134 (+203%), from €5,483 to €16,617
- Accrued charges and deferred income +€10,143
up €10,143 (+935%), from €1,085 to €11,228
- Tax, wage and social debts -€5,846
down €5,846 (-83.8%), from €6,979 to €1,132
- Reserves -€2,079
down €2,079 (-3.4%), from €60,776 to €58,697
- Gross operating margin -€79,395
down €79,395 (-92.4%), from €85,965 to €6,570
- Taxes -€15,846
down €15,846 (-96.0%), from €16,499 to €652
- Financial income +€1,321
up €1,321 (+334%), from €396 to €1,717
- Depreciation +€905
up €905 (+21.3%), from €4,245 to €5,150
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 | €85,443 | €98,793 | +€13,350 | +15.6% |
| Fixed assets | 21/28 | €29,455 | €22,680 | -€6,774 | -23.0% |
| Tangible fixed assets | 22/27 | €29,455 | €22,680 | -€6,774 | -23.0% |
| Land and buildings | 22 | €17,110 | €15,260 | -€1,850 | -10.8% |
| Plant, machinery and equipment | 23 | €3,411 | €2,361 | -€1,050 | -30.8% |
| Furniture and vehicles | 24 | €8,934 | €5,059 | -€3,874 | -43.4% |
| Current assets | 29/58 | €55,988 | €76,113 | +€20,125 | +35.9% |
| Stocks and contracts in progress | 3 | €1,800 | €10,232 | +€8,432 | +468% |
| Stocks | 30/36 | €1,800 | €3,225 | +€1,425 | +79.2% |
| Contracts in progress | 37 | - | €7,007 | +€7,007 | |
| Amounts receivable within one year | 40/41 | €37,471 | €37,360 | -€111 | -0.3% |
| Trade receivables | 40 | €7,666 | €4,193 | -€3,474 | -45.3% |
| Other amounts receivable | 41 | €29,805 | €33,168 | +€3,363 | +11.3% |
| Cash at bank and in hand | 54/58 | €14,156 | €23,661 | +€9,504 | +67.1% |
| Deferred charges and accrued income | 490/1 | €2,561 | €4,860 | +€2,299 | +89.8% |
| Total equity and liabilities | 10/49 | €85,443 | €98,793 | +€13,350 | +15.6% |
| Equity | 10/15 | €70,776 | €68,697 | -€2,079 | -2.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €60,776 | €58,697 | -€2,079 | -3.4% |
| Distributable reserves | 133 | €60,776 | €58,697 | -€2,079 | -3.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,667 | €30,097 | +€15,430 | +105% |
| Amounts payable within one year | 42/48 | €13,582 | €18,869 | +€5,287 | +38.9% |
| Trade debts | 44 | €5,483 | €16,617 | +€11,134 | +203% |
| Suppliers | 440/4 | €5,483 | €16,617 | +€11,134 | +203% |
| Taxes, remuneration and social security | 45 | €6,979 | €1,132 | -€5,846 | -83.8% |
| Taxes | 450/3 | €6,979 | €1,132 | -€5,846 | -83.8% |
| Other amounts payable | 47/48 | €1,120 | €1,120 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,085 | €11,228 | +€10,143 | +935% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,245 | €5,150 | +€905 | +21.3% |
| Other operating charges | 640/8 | €670 | €851 | +€181 | +27.0% |
| Gross operating margin | 9900 | €85,965 | €6,570 | -€79,395 | -92.4% |
| Operating profit (loss) | 9901 | €81,050 | €568 | -€80,481 | -99.3% |
| Financial income | 75/76B | €396 | €1,717 | +€1,321 | +334% |
| Recurring financial income | 75 | €396 | €1,717 | +€1,321 | +334% |
| Financial charges | 65/66B | €2,571 | €2,112 | -€458 | -17.8% |
| Recurring financial charges | 65 | €2,571 | €2,112 | -€458 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €78,875 | €173 | -€78,702 | -99.8% |
| Income taxes | 67/77 | €16,499 | €652 | -€15,846 | -96.0% |
| Profit (loss) for the period | 9904 | €62,376 | -€479 | -€62,856 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,376 | -€479 | -€62,856 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.