GIOCELYS: 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.
GIOCELYS
Largest movements
- Tangible fixed assets -€11,950
down €11,950 (-6.7%), from €178,126 to €166,176
of which Land and buildings: -€11,797
- Cash +€11,253
up €11,253 (+1,061%), from €1,061 to €12,314
mainly Depreciation (+€11,950) and Debts after one year (+€5,323)
- Profit (loss) carried forward -€8,628
down €8,628 (-13.0%), from -€66,248 to -€74,876
- Debts after one year +€5,323
up €5,323 (+4.2%), from €126,238 to €131,561
- Tax, wage and social debts +€2,458
up €2,458 (+57.8%), from €4,254 to €6,712
- Gross operating margin +€7,648
up €7,648 (+380%), from €2,014 to €9,663
- Depreciation -€1,056
down €1,056 (-8.1%), from €13,006 to €11,950
- Financial charges +€360
up €360 (+7.8%), from €4,618 to €4,978
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 | €183,653 | €182,414 | -€1,239 | -0.7% |
| Fixed assets | 21/28 | €178,126 | €166,176 | -€11,950 | -6.7% |
| Tangible fixed assets | 22/27 | €178,126 | €166,176 | -€11,950 | -6.7% |
| Land and buildings | 22 | €177,968 | €166,171 | -€11,797 | -6.6% |
| Furniture and vehicles | 24 | €158 | €5 | -€153 | -96.8% |
| Current assets | 29/58 | €5,527 | €16,238 | +€10,711 | +194% |
| Amounts receivable within one year | 40/41 | €3,462 | €2,494 | -€968 | -28.0% |
| Trade receivables | 40 | - | €1,126 | +€1,126 | |
| Other amounts receivable | 41 | €3,462 | €1,368 | -€2,094 | -60.5% |
| Cash at bank and in hand | 54/58 | €1,061 | €12,314 | +€11,253 | +1,061% |
| Deferred charges and accrued income | 490/1 | €1,004 | €1,429 | +€426 | +42.4% |
| Total equity and liabilities | 10/49 | €183,653 | €182,414 | -€1,239 | -0.7% |
| Equity | 10/15 | -€10,448 | -€19,076 | -€8,628 | -82.6% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,248 | -€74,876 | -€8,628 | -13.0% |
| Amounts payable | 17/49 | €194,100 | €201,490 | +€7,390 | +3.8% |
| Amounts payable after more than one year | 17 | €126,238 | €131,561 | +€5,323 | +4.2% |
| Financial debts | 170/4 | €126,238 | €131,561 | +€5,323 | +4.2% |
| Amounts payable within one year | 42/48 | €67,380 | €69,565 | +€2,185 | +3.2% |
| Financial debts | 43 | €14 | €6 | -€8 | -56.6% |
| Credit institutions | 430/8 | €14 | €6 | -€8 | -56.6% |
| Trade debts | 44 | €4,122 | €4,232 | +€110 | +2.7% |
| Suppliers | 440/4 | €4,122 | €4,232 | +€110 | +2.7% |
| Taxes, remuneration and social security | 45 | €4,254 | €6,712 | +€2,458 | +57.8% |
| Taxes | 450/3 | €4,254 | €6,712 | +€2,458 | +57.8% |
| Other amounts payable | 47/48 | €58,990 | €58,615 | -€375 | -0.6% |
| Accrued charges and deferred income | 492/3 | €482 | €364 | -€119 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,006 | €11,950 | -€1,056 | -8.1% |
| Other operating charges | 640/8 | €1,377 | €1,368 | -€8 | -0.6% |
| Gross operating margin | 9900 | €2,014 | €9,663 | +€7,648 | +380% |
| Operating profit (loss) | 9901 | -€12,368 | -€3,656 | +€8,713 | +70.4% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €4,618 | €4,978 | +€360 | +7.8% |
| Recurring financial charges | 65 | €4,618 | €4,978 | +€360 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,986 | -€8,628 | +€8,358 | +49.2% |
| Profit (loss) for the period | 9904 | -€16,986 | -€8,628 | +€8,358 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,986 | -€8,628 | +€8,358 | +49.2% |
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 19 October 2026 via checked.be.