GIOMIO: 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.
GIOMIO
Largest movements
- Stocks and contracts +€52,230
up €52,230 (+76.2%), from €68,511 to €120,741
- Receivables within one year +€33,977
up €33,977 (+55.9%), from €60,748 to €94,725
of which Trade receivables: +€36,926
- Tangible fixed assets -€28,870
down €28,870 (-18.7%), from €154,071 to €125,201
of which Plant, machinery and equipment: -€21,326
- Cash -€27,990
down €27,990 (-56.7%), from €49,336 to €21,346
mainly Stocks and contracts (-€52,230) and Trade debts (-€35,183)
- Other debts +€46,616
up €46,616 (+78.6%), from €59,296 to €105,912
- Profit (loss) carried forward +€46,343
up €46,343, from -€46,343 to €0
- Trade debts -€35,183
down €35,183 (-21.8%), from €161,146 to €125,963
- Debts after one year -€28,620
down €28,620 (-41.4%), from €69,212 to €40,592
- Current portion of long-term debt -€26,973
down €26,973 (-48.5%), from €55,593 to €28,620
- Gross operating margin +€269,932
up €269,932, from -€140,018 to €129,913
- Financial income -€3,754
down €3,754 (-70.8%), from €5,299 to €1,546
- Other operating charges -€1,727
down €1,727 (-23.0%), from €7,496 to €5,769
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 | €332,877 | €362,013 | +€29,137 | +8.8% |
| Fixed assets | 21/28 | €154,071 | €125,201 | -€28,870 | -18.7% |
| Tangible fixed assets | 22/27 | €154,071 | €125,201 | -€28,870 | -18.7% |
| Land and buildings | 22 | €43,440 | €40,246 | -€3,193 | -7.4% |
| Plant, machinery and equipment | 23 | €38,943 | €17,617 | -€21,326 | -54.8% |
| Furniture and vehicles | 24 | €1,970 | €3,782 | +€1,812 | +92.0% |
| Other tangible fixed assets | 26 | €69,719 | €63,556 | -€6,163 | -8.8% |
| Current assets | 29/58 | €178,805 | €236,812 | +€58,007 | +32.4% |
| Stocks and contracts in progress | 3 | €68,511 | €120,741 | +€52,230 | +76.2% |
| Stocks | 30/36 | €68,511 | €120,741 | +€52,230 | +76.2% |
| Amounts receivable within one year | 40/41 | €60,748 | €94,725 | +€33,977 | +55.9% |
| Trade receivables | 40 | €57,799 | €94,725 | +€36,926 | +63.9% |
| Other amounts receivable | 41 | €2,949 | €0 | -€2,949 | -100.0% |
| Cash at bank and in hand | 54/58 | €49,336 | €21,346 | -€27,990 | -56.7% |
| Deferred charges and accrued income | 490/1 | €211 | €0 | -€211 | -100.0% |
| Total equity and liabilities | 10/49 | €332,877 | €362,013 | +€29,137 | +8.8% |
| Equity | 10/15 | -€25,883 | €38,431 | +€64,314 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €19,831 | +€17,971 | +966.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €17,971 | +€17,971 | |
| Profit (loss) carried forward | 14 | -€46,343 | €0 | +€46,343 | |
| Amounts payable | 17/49 | €358,759 | €323,582 | -€35,177 | -9.8% |
| Amounts payable after more than one year | 17 | €69,212 | €40,592 | -€28,620 | -41.4% |
| Financial debts | 170/4 | €69,212 | €40,592 | -€28,620 | -41.4% |
| Amounts payable within one year | 42/48 | €289,547 | €282,990 | -€6,557 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €55,593 | €28,620 | -€26,973 | -48.5% |
| Trade debts | 44 | €161,146 | €125,963 | -€35,183 | -21.8% |
| Suppliers | 440/4 | €161,146 | €125,963 | -€35,183 | -21.8% |
| Advances received on contracts in progress | 46 | €2,530 | €2,530 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,982 | €19,965 | +€8,984 | +81.8% |
| Taxes | 450/3 | €4,920 | €14,921 | +€10,001 | +203.3% |
| Remuneration and social security | 454/9 | €6,061 | €5,044 | -€1,017 | -16.8% |
| Other amounts payable | 47/48 | €59,296 | €105,912 | +€46,616 | +78.6% |
| Non-recurring operating income | 76A | €2,779 | €0 | -€2,779 | -100.0% |
| Remuneration, social security and pensions | 62 | €23,847 | €25,121 | +€1,274 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,276 | €31,967 | +€691 | +2.2% |
| Other operating charges | 640/8 | €7,496 | €5,769 | -€1,727 | -23.0% |
| Gross operating margin | 9900 | -€140,018 | €129,913 | +€269,932 | |
| Operating profit (loss) | 9901 | -€202,637 | €67,057 | +€269,693 | |
| Financial income | 75/76B | €5,299 | €1,546 | -€3,754 | -70.8% |
| Recurring financial income | 75 | €5,299 | €1,546 | -€3,754 | -70.8% |
| Financial charges | 65/66B | €4,981 | €4,149 | -€832 | -16.7% |
| Recurring financial charges | 65 | €4,981 | €4,149 | -€832 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€202,319 | €64,453 | +€266,772 | |
| Income taxes | 67/77 | €151 | €140 | -€12 | -7.7% |
| Profit (loss) for the period | 9904 | -€202,470 | €64,314 | +€266,784 | |
| Profit (loss) for the period to be appropriated | 9905 | -€202,470 | €64,314 | +€266,784 |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.