GISO.SERVICES: 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.
GISO.SERVICES
Largest movements
- Tangible fixed assets -€17,974
down €17,974 (-7.4%), from €241,649 to €223,675
of which Furniture and vehicles: -€11,274
- Cash +€15,759
up €15,759 (+32.2%), from €48,972 to €64,730
mainly Depreciation (+€40,749) and Trade debts (+€7,693)
- Debts after one year -€16,772
down €16,772 (-8.2%), from €204,705 to €187,933
- Trade debts +€7,693
up €7,693 (+78.9%), from €9,746 to €17,439
- Tax, wage and social debts +€5,395
up €5,395 (+30.2%), from €17,838 to €23,233
of which Remuneration and social security: +€3,319
- Depreciation +€18,849
up €18,849 (+86.1%), from €21,900 to €40,749
- Gross operating margin +€17,077
up €17,077 (+9.0%), from €189,017 to €206,094
- Staff costs +€6,624
up €6,624 (+4.8%), from €136,718 to €143,342
- Financial charges -€6,275
down €6,275 (-34.4%), from €18,263 to €11,988
of which Non-recurring financial charges: -€9,400
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 | €369,015 | €368,453 | -€561 | -0.2% |
| Fixed assets | 21/28 | €256,059 | €238,675 | -€17,384 | -6.8% |
| Intangible fixed assets | 21 | €13,500 | €15,000 | +€1,500 | +11.1% |
| Tangible fixed assets | 22/27 | €241,649 | €223,675 | -€17,974 | -7.4% |
| Land and buildings | 22 | €212,615 | €201,674 | -€10,941 | -5.1% |
| Plant, machinery and equipment | 23 | €5,647 | €9,887 | +€4,240 | +75.1% |
| Furniture and vehicles | 24 | €23,388 | €12,114 | -€11,274 | -48.2% |
| Financial fixed assets | 28 | €910 | €0 | -€910 | -100% |
| Current assets | 29/58 | €112,955 | €129,778 | +€16,823 | +14.9% |
| Amounts receivable within one year | 40/41 | €63,983 | €63,552 | -€431 | -0.7% |
| Trade receivables | 40 | €35,843 | €32,832 | -€3,011 | -8.4% |
| Other amounts receivable | 41 | €28,140 | €30,720 | +€2,580 | +9.2% |
| Cash at bank and in hand | 54/58 | €48,972 | €64,730 | +€15,759 | +32.2% |
| Deferred charges and accrued income | 490/1 | - | €1,496 | +€1,496 | |
| Total equity and liabilities | 10/49 | €369,015 | €368,453 | -€561 | -0.2% |
| Equity | 10/15 | €113,386 | €115,182 | +€1,797 | +1.6% |
| Contributions | 10/11 | €1,250 | €1,375 | +€125 | +10.0% |
| Capital | 10 | €1,250 | €1,250 | = | 0.0% |
| Issued capital | 100 | €1,250 | €1,250 | = | 0.0% |
| Contributions outside capital | 11 | - | €125 | +€125 | |
| Other | 1109/19 | - | €125 | +€125 | |
| Reserves | 13 | €11,016 | €10,891 | -€125 | -1.1% |
| Non-distributable reserves | 130/1 | €125 | €10,891 | +€10,766 | +8,613% |
| Legal reserve | 130 | €125 | - | -€125 | |
| Other | 1319 | - | €10,891 | +€10,891 | |
| Distributable reserves | 133 | €10,891 | - | -€10,891 | |
| Profit (loss) carried forward | 14 | €101,120 | €102,917 | +€1,797 | +1.8% |
| Amounts payable | 17/49 | €255,629 | €253,271 | -€2,358 | -0.9% |
| Amounts payable after more than one year | 17 | €204,705 | €187,933 | -€16,772 | -8.2% |
| Financial debts | 170/4 | €204,705 | €187,933 | -€16,772 | -8.2% |
| Amounts payable within one year | 42/48 | €50,569 | €65,338 | +€14,769 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €22,986 | €24,666 | +€1,680 | +7.3% |
| Trade debts | 44 | €9,746 | €17,439 | +€7,693 | +78.9% |
| Suppliers | 440/4 | €9,746 | €17,439 | +€7,693 | +78.9% |
| Taxes, remuneration and social security | 45 | €17,838 | €23,233 | +€5,395 | +30.2% |
| Taxes | 450/3 | €9,989 | €12,066 | +€2,077 | +20.8% |
| Remuneration and social security | 454/9 | €7,849 | €11,168 | +€3,319 | +42.3% |
| Accrued charges and deferred income | 492/3 | €355 | - | -€355 | |
| Remuneration, social security and pensions | 62 | €136,718 | €143,342 | +€6,624 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,900 | €40,749 | +€18,849 | +86.1% |
| Other operating charges | 640/8 | €916 | €746 | -€170 | -18.5% |
| Non-recurring operating charges | 66A | €43 | €900 | +€857 | +1,969% |
| Gross operating margin | 9900 | €189,017 | €206,094 | +€17,077 | +9.0% |
| Operating profit (loss) | 9901 | €29,440 | €20,357 | -€9,083 | -30.9% |
| Financial income | 75/76B | €980 | €1,498 | +€518 | +52.8% |
| Recurring financial income | 75 | €980 | €1,498 | +€518 | +52.8% |
| Financial charges | 65/66B | €18,263 | €11,988 | -€6,275 | -34.4% |
| Recurring financial charges | 65 | €8,863 | €11,988 | +€3,125 | +35.3% |
| Non-recurring financial charges | 66B | €9,400 | - | -€9,400 | |
| Profit (loss) for the period before taxes | 9903 | €12,157 | €9,867 | -€2,290 | -18.8% |
| Income taxes | 67/77 | €6,205 | €4,541 | -€1,664 | -26.8% |
| Profit (loss) for the period | 9904 | €5,952 | €5,326 | -€626 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,952 | €5,326 | -€626 | -10.5% |
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.