GISPORT: 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.
GISPORT
Largest movements
- Cash +€25,863
up €25,863 (+168%), from €15,395 to €41,258
mainly Net result for the year (+€34,026) and Tax, wage and social debts (+€2,441)
- Receivables within one year +€9,091
up €9,091 (+378%), from €2,404 to €11,495
- Tangible fixed assets +€1,224
up €1,224 (+62.6%), from €1,954 to €3,179
of which Furniture and vehicles: +€1,421
- Profit (loss) carried forward +€34,026
up €34,026 (+23.6%), from -€144,034 to -€110,007
- Tax, wage and social debts +€2,441
up €2,441 (+45.4%), from €5,375 to €7,816
- Advances received -€2,182
down €2,182 (-100%), from €2,182 to €0
- Trade debts +€1,720
up €1,720 (+73.1%), from €2,354 to €4,074
- Accrued charges and deferred income -€1,084
down €1,084 (-100%), from €1,084 to €0
- Gross operating margin +€23,074
up €23,074 (+152%), from €15,131 to €38,205
- Financial charges +€1,238
up €1,238 (+98.6%), from €1,256 to €2,494
- Financial income -€831
down €831 (-83.4%), from €996 to €165
- Depreciation +€784
up €784 (+5,009%), from €16 to €800
- Other operating charges +€540
up €540 (+251%), from €215 to €755
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 | €25,552 | €61,287 | +€35,735 | +140% |
| Fixed assets | 21/28 | €1,954 | €3,179 | +€1,224 | +62.6% |
| Tangible fixed assets | 22/27 | €1,954 | €3,179 | +€1,224 | +62.6% |
| Plant, machinery and equipment | 23 | €1,954 | €1,757 | -€197 | -10.1% |
| Furniture and vehicles | 24 | - | €1,421 | +€1,421 | |
| Current assets | 29/58 | €23,597 | €58,108 | +€34,511 | +146% |
| Stocks and contracts in progress | 3 | €3,554 | €3,283 | -€271 | -7.6% |
| Stocks | 30/36 | €3,554 | €3,283 | -€271 | -7.6% |
| Amounts receivable within one year | 40/41 | €2,404 | €11,495 | +€9,091 | +378% |
| Trade receivables | 40 | €2,404 | €11,495 | +€9,091 | +378% |
| Cash at bank and in hand | 54/58 | €15,395 | €41,258 | +€25,863 | +168% |
| Deferred charges and accrued income | 490/1 | €2,244 | €2,072 | -€172 | -7.7% |
| Total equity and liabilities | 10/49 | €25,552 | €61,287 | +€35,735 | +140% |
| Equity | 10/15 | -€55,165 | -€21,139 | +€34,026 | +61.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €68,869 | €68,869 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €68,869 | €68,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,034 | -€110,007 | +€34,026 | +23.6% |
| Amounts payable | 17/49 | €80,717 | €82,426 | +€1,709 | +2.1% |
| Amounts payable within one year | 42/48 | €79,633 | €82,426 | +€2,793 | +3.5% |
| Financial debts | 43 | - | €67 | +€67 | |
| Credit institutions | 430/8 | - | €67 | +€67 | |
| Trade debts | 44 | €2,354 | €4,074 | +€1,720 | +73.1% |
| Suppliers | 440/4 | €2,354 | €4,074 | +€1,720 | +73.1% |
| Advances received on contracts in progress | 46 | €2,182 | €0 | -€2,182 | -100% |
| Taxes, remuneration and social security | 45 | €5,375 | €7,816 | +€2,441 | +45.4% |
| Taxes | 450/3 | €5,375 | €7,816 | +€2,441 | +45.4% |
| Other amounts payable | 47/48 | €69,722 | €70,469 | +€747 | +1.1% |
| Accrued charges and deferred income | 492/3 | €1,084 | €0 | -€1,084 | -100% |
| Non-recurring operating income | 76A | €4,215 | €0 | -€4,215 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16 | €800 | +€784 | +5,009% |
| Other operating charges | 640/8 | €215 | €755 | +€540 | +251% |
| Gross operating margin | 9900 | €15,131 | €38,205 | +€23,074 | +152% |
| Operating profit (loss) | 9901 | €14,900 | €36,650 | +€21,750 | +146% |
| Financial income | 75/76B | €996 | €165 | -€831 | -83.4% |
| Recurring financial income | 75 | €996 | €165 | -€831 | -83.4% |
| Financial charges | 65/66B | €1,256 | €2,494 | +€1,238 | +98.6% |
| Recurring financial charges | 65 | €1,256 | €2,494 | +€1,238 | +98.6% |
| Profit (loss) for the period before taxes | 9903 | €14,640 | €34,321 | +€19,681 | +134% |
| Income taxes | 67/77 | €381 | €295 | -€86 | -22.5% |
| Profit (loss) for the period | 9904 | €14,259 | €34,026 | +€19,767 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €14,259 | €34,026 | +€19,767 | +139% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.