Giva Construct: 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.
Giva Construct
Largest movements
- Cash -€6,230
down €6,230 (-81.3%), from €7,665 to €1,435
mainly Net result for the year (-€9,231) and Tax, wage and social debts (-€3,851)
- Financial fixed assets -€5,000
no longer reported in 2023 (was €5,000)
- Tangible fixed assets -€2,755
no longer reported in 2023 (was €2,755)
- Deferred charges and accrued income -€708
no longer reported in 2023 (was €708)
- Receivables within one year +€213
up €213 (+1,959%), from €11 to €224
- Profit (loss) carried forward -€9,231
down €9,231, from €5,431 to -€3,800
- Tax, wage and social debts -€3,851
down €3,851 (-89.3%), from €4,311 to €460
- Other debts -€1,026
no longer reported in 2023 (was €1,026)
- Trade debts -€370
no longer reported in 2023 (was €370)
- Gross operating margin -€14,397
down €14,397, from €6,906 to -€7,491
- Taxes -€2,316
no longer reported in 2023 (was €2,316)
- Depreciation -€1,653
no longer reported in 2023 (was €1,653)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,138 | €1,659 | -€14,479 | -89.7% |
| Fixed assets | 21/28 | €7,755 | - | -€7,755 | |
| Tangible fixed assets | 22/27 | €2,755 | - | -€2,755 | |
| Plant, machinery and equipment | 23 | €2,755 | - | -€2,755 | |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €8,384 | €1,659 | -€6,724 | -80.2% |
| Amounts receivable within one year | 40/41 | €11 | €224 | +€213 | +1,959% |
| Other amounts receivable | 41 | €11 | €224 | +€213 | +1,959% |
| Cash at bank and in hand | 54/58 | €7,665 | €1,435 | -€6,230 | -81.3% |
| Deferred charges and accrued income | 490/1 | €708 | - | -€708 | |
| Total equity and liabilities | 10/49 | €16,138 | €1,659 | -€14,479 | -89.7% |
| Equity | 10/15 | €10,431 | €1,200 | -€9,231 | -88.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,431 | -€3,800 | -€9,231 | |
| Amounts payable | 17/49 | €5,708 | €460 | -€5,248 | -91.9% |
| Amounts payable within one year | 42/48 | €5,708 | €460 | -€5,248 | -91.9% |
| Trade debts | 44 | €370 | - | -€370 | |
| Suppliers | 440/4 | €370 | - | -€370 | |
| Taxes, remuneration and social security | 45 | €4,311 | €460 | -€3,851 | -89.3% |
| Taxes | 450/3 | €4,311 | €460 | -€3,851 | -89.3% |
| Other amounts payable | 47/48 | €1,026 | - | -€1,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,653 | - | -€1,653 | |
| Other operating charges | 640/8 | €710 | €727 | +€17 | +2.4% |
| Non-recurring operating charges | 66A | - | €998 | +€998 | |
| Gross operating margin | 9900 | €6,906 | -€7,491 | -€14,397 | |
| Operating profit (loss) | 9901 | €4,543 | -€9,216 | -€13,759 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €84 | €15 | -€68 | -81.6% |
| Recurring financial charges | 65 | €84 | €15 | -€68 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | €4,460 | -€9,231 | -€13,691 | |
| Income taxes | 67/77 | €2,316 | - | -€2,316 | |
| Profit (loss) for the period | 9904 | €2,144 | -€9,231 | -€11,375 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,144 | -€9,231 | -€11,375 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.