GIS: 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.
GIS
Largest movements
- Tangible fixed assets -€7,746
down €7,746 (-6.5%), from €119,250 to €111,504
of which Land and buildings: -€7,389
- Cash +€4,595
up €4,595 (+4692.0%), from €98 to €4,693
mainly Depreciation (+€7,746) and Other debts (+€1,800)
- Profit (loss) carried forward -€6,384
down €6,384 (-3.3%), from -€191,556 to -€197,940
- Other debts +€1,800
up €1,800 (+0.7%), from €248,712 to €250,512
- Accrued charges and deferred income +€1,500
new in 2025: €1,500
- Gross operating margin +€6,413
up €6,413, from -€1,933 to €4,479
- Other operating charges -€224
down €224 (-6.9%), from €3,234 to €3,011
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 | €119,348 | €116,198 | -€3,150 | -2.6% |
| Fixed assets | 21/28 | €119,250 | €111,504 | -€7,746 | -6.5% |
| Tangible fixed assets | 22/27 | €119,250 | €111,504 | -€7,746 | -6.5% |
| Land and buildings | 22 | €117,824 | €110,435 | -€7,389 | -6.3% |
| Plant, machinery and equipment | 23 | €1,426 | €1,069 | -€356 | -25.0% |
| Current assets | 29/58 | €98 | €4,693 | +€4,595 | +4692.0% |
| Cash at bank and in hand | 54/58 | €98 | €4,693 | +€4,595 | +4692.0% |
| Total equity and liabilities | 10/49 | €119,348 | €116,198 | -€3,150 | -2.6% |
| Equity | 10/15 | -€129,556 | -€135,940 | -€6,384 | -4.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,556 | -€197,940 | -€6,384 | -3.3% |
| Amounts payable | 17/49 | €248,904 | €252,138 | +€3,234 | +1.3% |
| Amounts payable within one year | 42/48 | €248,904 | €250,638 | +€1,734 | +0.7% |
| Trade debts | 44 | €192 | €126 | -€66 | -34.5% |
| Suppliers | 440/4 | €192 | €126 | -€66 | -34.5% |
| Other amounts payable | 47/48 | €248,712 | €250,512 | +€1,800 | +0.7% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,746 | €7,746 | = | 0.0% |
| Other operating charges | 640/8 | €3,234 | €3,011 | -€224 | -6.9% |
| Gross operating margin | 9900 | -€1,933 | €4,479 | +€6,413 | |
| Operating profit (loss) | 9901 | -€12,913 | -€6,277 | +€6,636 | +51.4% |
| Financial charges | 65/66B | €91 | €107 | +€16 | +18.0% |
| Recurring financial charges | 65 | €91 | €107 | +€16 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,004 | -€6,384 | +€6,620 | +50.9% |
| Profit (loss) for the period | 9904 | -€13,004 | -€6,384 | +€6,620 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,004 | -€6,384 | +€6,620 | +50.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.