Givacc: 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.
Givacc
Largest movements
- Cash +€6,831
up €6,831 (+24.4%), from €28,019 to €34,850
mainly Net result for the year (+€20,572) and Depreciation (+€5,991)
- Tangible fixed assets -€5,991
down €5,991 (-54.0%), from €11,089 to €5,097
of which Furniture and vehicles: -€5,689
- Tax, wage and social debts +€4,586
up €4,586 (+112.0%), from €4,095 to €8,681
- Current portion of long-term debt -€1,758
down €1,758 (-66.1%), from €2,658 to €900
- Other debts -€1,729
down €1,729 (-7.9%), from €21,902 to €20,172
- Debts after one year -€909
down €909 (-100.0%), from €909 to €0
- Reserves +€572
up €572 (+9.7%), from €5,872 to €6,444
- Gross operating margin +€1,320
up €1,320 (+4.1%), from €32,306 to €33,626
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 | €40,583 | €41,407 | +€824 | +2.0% |
| Fixed assets | 21/28 | €11,089 | €5,097 | -€5,991 | -54.0% |
| Tangible fixed assets | 22/27 | €11,089 | €5,097 | -€5,991 | -54.0% |
| Plant, machinery and equipment | 23 | €757 | €454 | -€303 | -40.0% |
| Furniture and vehicles | 24 | €10,332 | €4,643 | -€5,689 | -55.1% |
| Current assets | 29/58 | €29,494 | €36,309 | +€6,815 | +23.1% |
| Amounts receivable within one year | 40/41 | €1,475 | €1,459 | -€16 | -1.1% |
| Trade receivables | 40 | €1,475 | €1,459 | -€16 | -1.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €28,019 | €34,850 | +€6,831 | +24.4% |
| Total equity and liabilities | 10/49 | €40,583 | €41,407 | +€824 | +2.0% |
| Equity | 10/15 | €10,872 | €11,444 | +€572 | +5.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,872 | €6,444 | +€572 | +9.7% |
| Distributable reserves | 133 | €5,872 | €6,444 | +€572 | +9.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,712 | €29,963 | +€252 | +0.8% |
| Amounts payable after more than one year | 17 | €909 | €0 | -€909 | -100.0% |
| Financial debts | 170/4 | €909 | €0 | -€909 | -100.0% |
| Amounts payable within one year | 42/48 | €28,803 | €29,963 | +€1,160 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €2,658 | €900 | -€1,758 | -66.1% |
| Trade debts | 44 | €148 | €209 | +€61 | +41.1% |
| Suppliers | 440/4 | €148 | €209 | +€61 | +41.1% |
| Taxes, remuneration and social security | 45 | €4,095 | €8,681 | +€4,586 | +112.0% |
| Taxes | 450/3 | €4,095 | €8,681 | +€4,586 | +112.0% |
| Other amounts payable | 47/48 | €21,902 | €20,172 | -€1,729 | -7.9% |
| Non-recurring operating income | 76A | €406 | €0 | -€406 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,868 | €5,991 | +€123 | +2.1% |
| Other operating charges | 640/8 | €784 | €757 | -€27 | -3.4% |
| Gross operating margin | 9900 | €32,306 | €33,626 | +€1,320 | +4.1% |
| Operating profit (loss) | 9901 | €25,654 | €26,878 | +€1,224 | +4.8% |
| Financial income | 75/76B | €297 | €77 | -€220 | -74.2% |
| Recurring financial income | 75 | €297 | €77 | -€220 | -74.2% |
| Financial charges | 65/66B | €293 | €290 | -€2 | -0.8% |
| Recurring financial charges | 65 | €293 | €290 | -€2 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €25,658 | €26,664 | +€1,006 | +3.9% |
| Income taxes | 67/77 | €6,065 | €6,092 | +€27 | +0.4% |
| Profit (loss) for the period | 9904 | €19,592 | €20,572 | +€980 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,592 | €20,572 | +€980 | +5.0% |
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 10 October 2026 via checked.be.