GIRAMY: 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.
GIRAMY
Largest movements
- Cash +€14,878
up €14,878 (+119%), from €12,453 to €27,331
mainly Net result for the year (+€17,171) and Receivables within one year (+€1,390)
- Receivables within one year -€1,390
down €1,390 (-16.3%), from €8,510 to €7,120
of which Trade receivables: -€2,381
- Deferred charges and accrued income -€1,137
down €1,137 (-23.5%), from €4,830 to €3,694
- Tangible fixed assets -€696
down €696 (-81.0%), from €859 to €163
- Reserves +€25,000
new in 2025: €25,000
- Profit (loss) carried forward -€7,829
down €7,829 (-98.3%), from €7,962 to €133
- Other debts -€2,895
no longer reported in 2025 (was €2,895)
- Trade debts -€1,390
down €1,390 (-47.4%), from €2,936 to €1,546
- Tax, wage and social debts -€1,230
down €1,230 (-13.9%), from €8,860 to €7,630
- Gross operating margin +€19,500
up €19,500 (+413%), from €4,723 to €24,223
- Taxes +€4,020
up €4,020 (+1,513%), from €266 to €4,286
- Other operating charges -€346
down €346 (-39.9%), from €865 to €520
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 | €26,652 | €38,308 | +€11,656 | +43.7% |
| Fixed assets | 21/28 | €859 | €163 | -€696 | -81.0% |
| Tangible fixed assets | 22/27 | €859 | €163 | -€696 | -81.0% |
| Furniture and vehicles | 24 | €859 | €163 | -€696 | -81.0% |
| Current assets | 29/58 | €25,793 | €38,145 | +€12,352 | +47.9% |
| Amounts receivable within one year | 40/41 | €8,510 | €7,120 | -€1,390 | -16.3% |
| Trade receivables | 40 | €8,510 | €6,128 | -€2,381 | -28.0% |
| Other amounts receivable | 41 | - | €992 | +€992 | |
| Cash at bank and in hand | 54/58 | €12,453 | €27,331 | +€14,878 | +119% |
| Deferred charges and accrued income | 490/1 | €4,830 | €3,694 | -€1,137 | -23.5% |
| Total equity and liabilities | 10/49 | €26,652 | €38,308 | +€11,656 | +43.7% |
| Equity | 10/15 | €11,962 | €29,133 | +€17,171 | +144% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €25,000 | +€25,000 | |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €7,962 | €133 | -€7,829 | -98.3% |
| Amounts payable | 17/49 | €14,691 | €9,175 | -€5,515 | -37.5% |
| Amounts payable within one year | 42/48 | €14,691 | €9,175 | -€5,515 | -37.5% |
| Trade debts | 44 | €2,936 | €1,546 | -€1,390 | -47.4% |
| Suppliers | 440/4 | €2,936 | €1,546 | -€1,390 | -47.4% |
| Taxes, remuneration and social security | 45 | €8,860 | €7,630 | -€1,230 | -13.9% |
| Taxes | 450/3 | €8,860 | €7,630 | -€1,230 | -13.9% |
| Other amounts payable | 47/48 | €2,895 | - | -€2,895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €829 | €696 | -€133 | -16.0% |
| Other operating charges | 640/8 | €865 | €520 | -€346 | -39.9% |
| Non-recurring operating charges | 66A | €6,148 | - | -€6,148 | |
| Gross operating margin | 9900 | €4,723 | €24,223 | +€19,500 | +413% |
| Operating profit (loss) | 9901 | -€3,119 | €23,007 | +€26,126 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,483 | €1,550 | +€67 | +4.5% |
| Recurring financial charges | 65 | €1,483 | €1,550 | +€67 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,602 | €21,457 | +€26,059 | |
| Income taxes | 67/77 | €266 | €4,286 | +€4,020 | +1,513% |
| Profit (loss) for the period | 9904 | -€4,868 | €17,171 | +€22,039 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,868 | €17,171 | +€22,039 |
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 20 October 2026 via checked.be.