GIVIDI: what changed
Two fiscal 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.
GIVIDI
Largest movements
- Cash +€38,305
up €38,305 (+69.4%), from €55,175 to €93,480
mainly Net result for the year (+€34,140) and Tax, wage and social debts (+€11,211)
- Receivables within one year -€3,458
down €3,458 (-36.1%), from €9,569 to €6,110
of which Trade receivables: -€3,363
- Reserves +€34,140
up €34,140 (+100.5%), from €33,974 to €68,114
- Trade debts -€12,081
down €12,081 (-99.3%), from €12,168 to €87
- Tax, wage and social debts +€11,211
up €11,211 (+67.9%), from €16,515 to €27,726
of which Taxes: +€9,471
- Depreciation -€1,842
down €1,842 (-69.6%), from €2,646 to €805
- Gross operating margin -€1,330
down €1,330 (-2.9%), from €45,222 to €43,892
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 | €66,952 | €100,994 | +€34,042 | +50.8% |
| Formation expenses | 20 | €424 | €0 | -€424 | -100.0% |
| Fixed assets | 21/28 | €1,784 | €1,404 | -€381 | -21.3% |
| Tangible fixed assets | 22/27 | €1,784 | €1,404 | -€381 | -21.3% |
| Furniture and vehicles | 24 | €1,784 | €1,404 | -€381 | -21.3% |
| Current assets | 29/58 | €64,743 | €99,590 | +€34,847 | +53.8% |
| Amounts receivable within one year | 40/41 | €9,569 | €6,110 | -€3,458 | -36.1% |
| Trade receivables | 40 | €9,459 | €6,096 | -€3,363 | -35.6% |
| Other amounts receivable | 41 | €110 | €14 | -€96 | -87.0% |
| Cash at bank and in hand | 54/58 | €55,175 | €93,480 | +€38,305 | +69.4% |
| Total equity and liabilities | 10/49 | €66,952 | €100,994 | +€34,042 | +50.8% |
| Equity | 10/15 | €34,974 | €69,114 | +€34,140 | +97.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,974 | €68,114 | +€34,140 | +100.5% |
| Distributable reserves | 133 | €33,974 | €68,114 | +€34,140 | +100.5% |
| Amounts payable | 17/49 | €31,978 | €31,880 | -€98 | -0.3% |
| Amounts payable within one year | 42/48 | €31,978 | €31,419 | -€558 | -1.7% |
| Trade debts | 44 | €12,168 | €87 | -€12,081 | -99.3% |
| Suppliers | 440/4 | €12,168 | €87 | -€12,081 | -99.3% |
| Taxes, remuneration and social security | 45 | €16,515 | €27,726 | +€11,211 | +67.9% |
| Taxes | 450/3 | €15,210 | €24,681 | +€9,471 | +62.3% |
| Remuneration and social security | 454/9 | €1,305 | €3,045 | +€1,740 | +133.3% |
| Other amounts payable | 47/48 | €3,294 | €3,606 | +€312 | +9.5% |
| Accrued charges and deferred income | 492/3 | - | €460 | +€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,646 | €805 | -€1,842 | -69.6% |
| Gross operating margin | 9900 | €45,222 | €43,892 | -€1,330 | -2.9% |
| Operating profit (loss) | 9901 | €42,576 | €43,088 | +€511 | +1.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6 | €187 | +€181 | +3069.8% |
| Recurring financial charges | 65 | €6 | €187 | +€181 | +3069.8% |
| Profit (loss) for the period before taxes | 9903 | €42,571 | €42,901 | +€330 | +0.8% |
| Income taxes | 67/77 | €8,596 | €8,761 | +€164 | +1.9% |
| Profit (loss) for the period | 9904 | €33,974 | €34,140 | +€166 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,974 | €34,140 | +€166 | +0.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.