Gioiello: what changed
Two fiscal 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.
Gioiello
Largest movements
- Cash +€57,687
up €57,687 (+192.6%), from €29,959 to €87,646
mainly Net result for the year (+€47,906) and Receivables within one year (+€30,594)
- Receivables within one year -€30,594
down €30,594 (-36.4%), from €83,945 to €53,351
of which Trade receivables: -€37,663
- Tangible fixed assets +€3,448
up €3,448 (+12.9%), from €26,731 to €30,179
of which Plant, machinery and equipment: +€4,829
- Profit (loss) carried forward +€43,906
up €43,906 (+246.4%), from €17,821 to €61,728
- Trade debts -€21,985
down €21,985 (-28.0%), from €78,419 to €56,434
- Tax, wage and social debts +€10,999
up €10,999 (+41.0%), from €26,854 to €37,853
of which Taxes: +€14,981
- Debts after one year -€7,665
down €7,665 (-92.1%), from €8,322 to €658
- Other debts +€4,000
up €4,000 (+68.8%), from €5,812 to €9,812
- Gross operating margin +€71,852
up €71,852 (+50.1%), from €143,340 to €215,192
- Staff costs +€14,442
up €14,442 (+12.8%), from €112,970 to €127,411
- Taxes +€10,625
up €10,625 (+217.6%), from €4,882 to €15,507
- Financial charges +€4,218
up €4,218, from -€590 to €3,629
of which Financial charges: +€4,218
- Other operating charges -€2,309
down €2,309 (-30.8%), from €7,492 to €5,184
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 | €193,522 | €225,399 | +€31,877 | +16.5% |
| Fixed assets | 21/28 | €34,001 | €36,764 | +€2,763 | +8.1% |
| Tangible fixed assets | 22/27 | €26,731 | €30,179 | +€3,448 | +12.9% |
| Plant, machinery and equipment | 23 | €5,296 | €10,125 | +€4,829 | +91.2% |
| Furniture and vehicles | 24 | €20,621 | €19,458 | -€1,163 | -5.6% |
| Other tangible fixed assets | 26 | €814 | €597 | -€217 | -26.7% |
| Financial fixed assets | 28 | €7,270 | €6,585 | -€685 | -9.4% |
| Current assets | 29/58 | €159,520 | €188,634 | +€29,114 | +18.3% |
| Amounts receivable after more than one year | 29 | €45,617 | €47,441 | +€1,825 | +4.0% |
| Other amounts receivable | 291 | €45,617 | €47,441 | +€1,825 | +4.0% |
| Amounts receivable within one year | 40/41 | €83,945 | €53,351 | -€30,594 | -36.4% |
| Trade receivables | 40 | €80,929 | €43,266 | -€37,663 | -46.5% |
| Other amounts receivable | 41 | €3,016 | €10,084 | +€7,069 | +234.4% |
| Cash at bank and in hand | 54/58 | €29,959 | €87,646 | +€57,687 | +192.6% |
| Deferred charges and accrued income | 490/1 | - | €196 | +€196 | |
| Total equity and liabilities | 10/49 | €193,522 | €225,399 | +€31,877 | +16.5% |
| Equity | 10/15 | €66,630 | €110,536 | +€43,906 | +65.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,808 | €43,808 | = | 0.0% |
| Distributable reserves | 133 | €43,808 | €43,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,821 | €61,728 | +€43,906 | +246.4% |
| Amounts payable | 17/49 | €126,892 | €114,863 | -€12,030 | -9.5% |
| Amounts payable after more than one year | 17 | €8,322 | €658 | -€7,665 | -92.1% |
| Financial debts | 170/4 | €8,322 | €658 | -€7,665 | -92.1% |
| Amounts payable within one year | 42/48 | €118,570 | €111,764 | -€6,805 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €7,266 | €7,665 | +€399 | +5.5% |
| Trade debts | 44 | €78,419 | €56,434 | -€21,985 | -28.0% |
| Suppliers | 440/4 | €78,419 | €56,434 | -€21,985 | -28.0% |
| Advances received on contracts in progress | 46 | €218 | €0 | -€218 | -100.0% |
| Taxes, remuneration and social security | 45 | €26,854 | €37,853 | +€10,999 | +41.0% |
| Taxes | 450/3 | €19,988 | €34,969 | +€14,981 | +74.9% |
| Remuneration and social security | 454/9 | €6,866 | €2,884 | -€3,982 | -58.0% |
| Other amounts payable | 47/48 | €5,812 | €9,812 | +€4,000 | +68.8% |
| Accrued charges and deferred income | 492/3 | €0 | €2,441 | +€2,441 | |
| Remuneration, social security and pensions | 62 | €112,970 | €127,411 | +€14,442 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,470 | €9,976 | +€1,506 | +17.8% |
| Other operating charges | 640/8 | €7,492 | €5,184 | -€2,309 | -30.8% |
| Non-recurring operating charges | 66A | €10,210 | €8,075 | -€2,134 | -20.9% |
| Gross operating margin | 9900 | €143,340 | €215,192 | +€71,852 | +50.1% |
| Operating profit (loss) | 9901 | €4,199 | €64,547 | +€60,348 | +1437.3% |
| Financial income | 75/76B | €1,608 | €2,496 | +€888 | +55.2% |
| Recurring financial income | 75 | €1,608 | €2,496 | +€888 | +55.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | -€590 | €3,629 | +€4,218 | |
| Recurring financial charges | 65 | -€590 | €3,629 | +€4,218 | |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €6,396 | €63,414 | +€57,018 | +891.5% |
| Income taxes | 67/77 | €4,882 | €15,507 | +€10,625 | +217.6% |
| Profit (loss) for the period | 9904 | €1,514 | €47,906 | +€46,392 | +3064.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,514 | €47,906 | +€46,392 | +3064.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.