GIU-CARE: 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.
GIU-CARE
Largest movements
- Cash +€11,496
up €11,496 (+49.5%), from €23,207 to €34,703
mainly Net result for the year (+€12,283) and Depreciation (+€5,505)
- Tangible fixed assets -€5,505
down €5,505 (-3.8%), from €145,370 to €139,865
of which Land and buildings: -€5,229
- Receivables within one year +€2,593
up €2,593 (+180%), from €1,440 to €4,034
- Reserves +€12,000
up €12,000 (+19.7%), from €61,000 to €73,000
- Debts after one year -€6,405
down €6,405 (-8.3%), from €77,145 to €70,741
- Trade debts +€2,438
up €2,438 (+1,689%), from €144 to €2,582
- Gross operating margin -€8,385
down €8,385 (-23.2%), from €36,072 to €27,687
- Taxes -€2,893
down €2,893 (-28.8%), from €10,060 to €7,166
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 | €190,017 | €198,602 | +€8,585 | +4.5% |
| Fixed assets | 21/28 | €165,370 | €159,865 | -€5,505 | -3.3% |
| Tangible fixed assets | 22/27 | €145,370 | €139,865 | -€5,505 | -3.8% |
| Land and buildings | 22 | €142,646 | €137,417 | -€5,229 | -3.7% |
| Plant, machinery and equipment | 23 | €2,724 | €2,448 | -€276 | -10.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €24,647 | €38,737 | +€14,090 | +57.2% |
| Amounts receivable within one year | 40/41 | €1,440 | €4,034 | +€2,593 | +180% |
| Other amounts receivable | 41 | €1,440 | €4,034 | +€2,593 | +180% |
| Cash at bank and in hand | 54/58 | €23,207 | €34,703 | +€11,496 | +49.5% |
| Total equity and liabilities | 10/49 | €190,017 | €198,602 | +€8,585 | +4.5% |
| Equity | 10/15 | €99,166 | €111,449 | +€12,283 | +12.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €61,000 | €73,000 | +€12,000 | +19.7% |
| Distributable reserves | 133 | €61,000 | €73,000 | +€12,000 | +19.7% |
| Profit (loss) carried forward | 14 | €30,106 | €30,389 | +€283 | +0.9% |
| Amounts payable | 17/49 | €90,851 | €87,153 | -€3,698 | -4.1% |
| Amounts payable after more than one year | 17 | €77,145 | €70,741 | -€6,405 | -8.3% |
| Financial debts | 170/4 | €77,145 | €70,741 | -€6,405 | -8.3% |
| Amounts payable within one year | 42/48 | €13,706 | €16,012 | +€2,306 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €7,901 | €7,994 | +€93 | +1.2% |
| Trade debts | 44 | €144 | €2,582 | +€2,438 | +1,689% |
| Suppliers | 440/4 | €144 | €2,582 | +€2,438 | +1,689% |
| Taxes, remuneration and social security | 45 | €1,580 | €1,280 | -€300 | -19.0% |
| Taxes | 450/3 | €1,500 | €1,200 | -€300 | -20.0% |
| Remuneration and social security | 454/9 | €80 | €80 | = | 0.0% |
| Other amounts payable | 47/48 | €4,080 | €4,156 | +€76 | +1.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,555 | €5,505 | -€50 | -0.9% |
| Other operating charges | 640/8 | €1,415 | €1,575 | +€160 | +11.3% |
| Gross operating margin | 9900 | €36,072 | €27,687 | -€8,385 | -23.2% |
| Operating profit (loss) | 9901 | €29,092 | €20,607 | -€8,484 | -29.2% |
| Financial income | 75/76B | €6 | €11 | +€4 | +67.1% |
| Recurring financial income | 75 | €6 | €11 | +€4 | +67.1% |
| Financial charges | 65/66B | €1,223 | €1,168 | -€55 | -4.5% |
| Recurring financial charges | 65 | €1,223 | €1,168 | -€55 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €27,874 | €19,450 | -€8,425 | -30.2% |
| Income taxes | 67/77 | €10,060 | €7,166 | -€2,893 | -28.8% |
| Profit (loss) for the period | 9904 | €17,815 | €12,283 | -€5,531 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,815 | €12,283 | -€5,531 | -31.0% |
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 13 October 2026 via checked.be.