GIONI CONSTRUCTION: 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.
GIONI CONSTRUCTION
Largest movements
- Receivables within one year -€66,579
down €66,579 (-72.9%), from €91,374 to €24,795
of which Trade receivables: -€36,614
- Tangible fixed assets +€15,821
new in 2025: €15,821
- Cash -€4,181
down €4,181 (-27.4%), from €15,232 to €11,051
mainly Net result for the year (-€67,929) and Investment in fixed assets (net) (-€15,873)
- Profit (loss) carried forward -€67,929
down €67,929 (-84.3%), from €80,557 to €12,628
- Other debts +€17,776
new in 2025: €17,776
- Tax, wage and social debts -€13,411
down €13,411 (-61.2%), from €21,899 to €8,488
of which Taxes: -€21,603
- Trade debts +€8,625
up €8,625 (+557%), from €1,548 to €10,173
- Gross operating margin -€72,857
down €72,857, from €19,379 to -€53,479
- Taxes +€11,746
new in 2025: €11,746
- Other operating charges -€1,317
down €1,317 (-44.6%), from €2,955 to €1,638
- Financial charges +€789
up €789 (+349%), from €226 to €1,015
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 | €107,004 | €52,064 | -€54,939 | -51.3% |
| Fixed assets | 21/28 | - | €15,821 | +€15,821 | |
| Tangible fixed assets | 22/27 | - | €15,821 | +€15,821 | |
| Furniture and vehicles | 24 | - | €15,821 | +€15,821 | |
| Current assets | 29/58 | €107,004 | €36,243 | -€70,760 | -66.1% |
| Amounts receivable within one year | 40/41 | €91,374 | €24,795 | -€66,579 | -72.9% |
| Trade receivables | 40 | €59,346 | €22,731 | -€36,614 | -61.7% |
| Other amounts receivable | 41 | €32,028 | €2,063 | -€29,965 | -93.6% |
| Cash at bank and in hand | 54/58 | €15,232 | €11,051 | -€4,181 | -27.4% |
| Deferred charges and accrued income | 490/1 | €397 | €397 | = | 0.0% |
| Total equity and liabilities | 10/49 | €107,004 | €52,064 | -€54,939 | -51.3% |
| Equity | 10/15 | €83,557 | €15,628 | -€67,929 | -81.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,557 | €12,628 | -€67,929 | -84.3% |
| Amounts payable | 17/49 | €23,447 | €36,437 | +€12,990 | +55.4% |
| Amounts payable within one year | 42/48 | €23,447 | €36,437 | +€12,990 | +55.4% |
| Trade debts | 44 | €1,548 | €10,173 | +€8,625 | +557% |
| Suppliers | 440/4 | €1,548 | €10,173 | +€8,625 | +557% |
| Taxes, remuneration and social security | 45 | €21,899 | €8,488 | -€13,411 | -61.2% |
| Taxes | 450/3 | €21,899 | €296 | -€21,603 | -98.6% |
| Remuneration and social security | 454/9 | - | €8,192 | +€8,192 | |
| Other amounts payable | 47/48 | - | €17,776 | +€17,776 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €52 | +€52 | |
| Other operating charges | 640/8 | €2,955 | €1,638 | -€1,317 | -44.6% |
| Gross operating margin | 9900 | €19,379 | -€53,479 | -€72,857 | |
| Operating profit (loss) | 9901 | €16,424 | -€55,169 | -€71,592 | |
| Financial income | 75/76B | €529 | €0 | -€529 | -99.9% |
| Recurring financial income | 75 | €529 | €0 | -€529 | -99.9% |
| Financial charges | 65/66B | €226 | €1,015 | +€789 | +349% |
| Recurring financial charges | 65 | €226 | €1,015 | +€789 | +349% |
| Profit (loss) for the period before taxes | 9903 | €16,727 | -€56,183 | -€72,910 | |
| Income taxes | 67/77 | - | €11,746 | +€11,746 | |
| Profit (loss) for the period | 9904 | €16,727 | -€67,929 | -€84,656 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,727 | -€67,929 | -€84,656 |
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.