GIVADIM: 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.
GIVADIM
Largest movements
- Receivables within one year -€13,556
down €13,556 (-8.5%), from €159,456 to €145,900
- Cash +€12,033
up €12,033 (+1,592%), from €756 to €12,789
mainly Net result for the year (+€158,831) and Trade debts (+€23,399)
- Intangible fixed assets -€2,400
down €2,400 (-11.1%), from €21,600 to €19,200
- Debts after one year -€189,818
down €189,818 (-55.2%), from €343,952 to €154,134
- Profit (loss) carried forward +€158,831
up €158,831 (+20.3%), from -€782,161 to -€623,330
- Trade debts +€23,399
up €23,399 (+70.2%), from €33,311 to €56,710
- Tax, wage and social debts +€9,006
up €9,006 (+189%), from €4,772 to €13,778
- Provisions -€5,774
down €5,774 (-1.6%), from €354,440 to €348,666
- Gross operating margin -€41,603
down €41,603 (-17.9%), from €231,840 to €190,237
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 | €182,678 | €178,322 | -€4,356 | -2.4% |
| Fixed assets | 21/28 | €22,466 | €19,633 | -€2,833 | -12.6% |
| Intangible fixed assets | 21 | €21,600 | €19,200 | -€2,400 | -11.1% |
| Tangible fixed assets | 22/27 | €866 | €433 | -€433 | -50.0% |
| Furniture and vehicles | 24 | €866 | €433 | -€433 | -50.0% |
| Current assets | 29/58 | €160,212 | €158,689 | -€1,523 | -1.0% |
| Amounts receivable within one year | 40/41 | €159,456 | €145,900 | -€13,556 | -8.5% |
| Trade receivables | 40 | €159,456 | €145,900 | -€13,556 | -8.5% |
| Cash at bank and in hand | 54/58 | €756 | €12,789 | +€12,033 | +1,592% |
| Total equity and liabilities | 10/49 | €182,678 | €178,322 | -€4,356 | -2.4% |
| Equity | 10/15 | -€553,797 | -€394,966 | +€158,831 | +28.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €166,864 | €166,864 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,444 | €21,444 | = | 0.0% |
| Legal reserve | 130 | €21,444 | €21,444 | = | 0.0% |
| Distributable reserves | 133 | €145,420 | €145,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€782,161 | -€623,330 | +€158,831 | +20.3% |
| Provisions and deferred taxes | 16 | €354,440 | €348,666 | -€5,774 | -1.6% |
| Provisions for liabilities and charges | 160/5 | €354,440 | €348,666 | -€5,774 | -1.6% |
| Other liabilities and charges | 164/5 | €354,440 | €348,666 | -€5,774 | -1.6% |
| Amounts payable | 17/49 | €382,035 | €224,622 | -€157,413 | -41.2% |
| Amounts payable after more than one year | 17 | €343,952 | €154,134 | -€189,818 | -55.2% |
| Other amounts payable | 178/9 | €343,952 | €154,134 | -€189,818 | -55.2% |
| Amounts payable within one year | 42/48 | €38,083 | €70,488 | +€32,405 | +85.1% |
| Trade debts | 44 | €33,311 | €56,710 | +€23,399 | +70.2% |
| Suppliers | 440/4 | €33,311 | €56,710 | +€23,399 | +70.2% |
| Taxes, remuneration and social security | 45 | €4,772 | €13,778 | +€9,006 | +189% |
| Taxes | 450/3 | €4,772 | €13,778 | +€9,006 | +189% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,833 | €2,833 | = | 0.0% |
| Other operating charges | 640/8 | €385 | €2,337 | +€1,952 | +507% |
| Gross operating margin | 9900 | €231,840 | €190,237 | -€41,603 | -17.9% |
| Operating profit (loss) | 9901 | €228,622 | €185,067 | -€43,555 | -19.1% |
| Financial income | 75/76B | €5,819 | €6,144 | +€325 | +5.6% |
| Recurring financial income | 75 | €5,819 | €6,144 | +€325 | +5.6% |
| Financial charges | 65/66B | €31,713 | €32,380 | +€667 | +2.1% |
| Recurring financial charges | 65 | €31,713 | €32,380 | +€667 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €202,728 | €158,831 | -€43,897 | -21.7% |
| Income taxes | 67/77 | €30 | - | -€30 | |
| Profit (loss) for the period | 9904 | €202,698 | €158,831 | -€43,867 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €202,698 | €158,831 | -€43,867 | -21.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.