GIPIRA: 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.
GIPIRA
Largest movements
- Cash -€262
down €262 (-34.1%), from €768 to €506
mainly Net result for the year (-€262)
- Profit (loss) carried forward -€262
down €262 (-0.2%), from -€128,659 to -€128,921
- Other operating charges -€2,414
down €2,414 (-91.2%), from €2,646 to €232
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 | €768 | €506 | -€262 | -34.1% |
| Current assets | 29/58 | €768 | €506 | -€262 | -34.1% |
| Cash at bank and in hand | 54/58 | €768 | €506 | -€262 | -34.1% |
| Total equity and liabilities | 10/49 | €768 | €506 | -€262 | -34.1% |
| Equity | 10/15 | -€105,400 | -€105,662 | -€262 | -0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,667 | €4,667 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,807 | €2,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,659 | -€128,921 | -€262 | -0.2% |
| Amounts payable | 17/49 | €106,168 | €106,168 | = | 0.0% |
| Amounts payable after more than one year | 17 | €96,471 | €96,471 | = | 0.0% |
| Financial debts | 170/4 | €96,471 | €96,471 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,697 | €9,697 | = | 0.0% |
| Other amounts payable | 47/48 | €9,697 | €9,697 | = | 0.0% |
| Other operating charges | 640/8 | €2,646 | €232 | -€2,414 | -91.2% |
| Operating profit (loss) | 9901 | -€2,646 | -€232 | +€2,414 | +91.2% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,676 | -€262 | +€2,414 | +90.2% |
| Profit (loss) for the period | 9904 | -€2,676 | -€262 | +€2,414 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,676 | -€262 | +€2,414 | +90.2% |
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 14 October 2026 via checked.be.