GIRALDI: 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.
GIRALDI
Largest movements
- Receivables within one year +€17,301
up €17,301 (+157.4%), from €10,990 to €28,291
of which Trade receivables: +€14,392
- Stocks and contracts -€1,706
down €1,706 (-3.5%), from €48,431 to €46,725
- Debts within one year +€15,035
up €15,035 (+14.4%), from €104,705 to €119,740
of which Trade debts: +€10,676
- Profit (loss) carried forward +€1,206
up €1,206 (+2.0%), from -€61,534 to -€60,328
- Purchases and services +€56,350
new in 2022: €56,350
- Gross operating margin -€12,883
down €12,883 (-83.3%), from €15,465 to €2,582
- Turnover +€5,362
up €5,362 (+10.0%), from €53,570 to €58,932
- Other operating charges +€711
new in 2022: €711
- Financial charges +€664
new in 2022: €664
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,866 | €79,107 | +€16,242 | +25.8% |
| Fixed assets | 21/28 | €664 | €664 | = | 0.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Financial fixed assets | 28 | €664 | €664 | = | 0.0% |
| Current assets | 29/58 | €62,202 | €78,444 | +€16,242 | +26.1% |
| Stocks and contracts in progress | 3 | €48,431 | €46,725 | -€1,706 | -3.5% |
| Stocks | 30/36 | - | €46,725 | +€46,725 | |
| Amounts receivable within one year | 40/41 | €10,990 | €28,291 | +€17,301 | +157.4% |
| Trade receivables | 40 | - | €14,392 | +€14,392 | |
| Other amounts receivable | 41 | - | €13,899 | +€13,899 | |
| Cash at bank and in hand | 54/58 | €2,781 | €3,428 | +€647 | +23.3% |
| Total equity and liabilities | 10/49 | €62,866 | €79,107 | +€16,242 | +25.8% |
| Equity | 10/15 | -€41,839 | -€40,633 | +€1,206 | +2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,103 | €1,103 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,103 | +€1,103 | |
| Reserves not available under the articles | 1311 | - | €744 | +€744 | |
| Other | 1319 | - | €360 | +€360 | |
| Profit (loss) carried forward | 14 | -€61,534 | -€60,328 | +€1,206 | +2.0% |
| Amounts payable | 17/49 | €104,705 | €119,740 | +€15,035 | +14.4% |
| Amounts payable within one year | 42/48 | €104,705 | €119,740 | +€15,035 | +14.4% |
| Trade debts | 44 | €104,234 | €114,910 | +€10,676 | +10.2% |
| Suppliers | 440/4 | - | €114,910 | +€114,910 | |
| Taxes, remuneration and social security | 45 | - | €4,830 | +€4,830 | |
| Taxes | 450/3 | - | €4,830 | +€4,830 | |
| Turnover | 70 | €53,570 | €58,932 | +€5,362 | +10.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €56,350 | +€56,350 | |
| Other operating charges | 640/8 | - | €711 | +€711 | |
| Gross operating margin | 9900 | €15,465 | €2,582 | -€12,883 | -83.3% |
| Operating profit (loss) | 9901 | €12,696 | €1,871 | -€10,825 | -85.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | €48 | €0 | -€48 | -100.0% |
| Financial charges | 65/66B | - | €664 | +€664 | |
| Recurring financial charges | 65 | €1,305 | €664 | -€641 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €11,439 | €1,206 | -€10,232 | -89.5% |
| Profit (loss) for the period | 9904 | €11,439 | €1,206 | -€10,232 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,439 | €1,206 | -€10,232 | -89.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.