Gjini Bouw: 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.
Gjini Bouw
Largest movements
- Cash +€8,882
up €8,882 (+105%), from €8,449 to €17,331
mainly Tax, wage and social debts (+€3,117) and Trade debts (+€2,198)
- Receivables within one year -€912
down €912 (-3.0%), from €30,256 to €29,344
of which Other amounts receivable: -€1,972
- Deferred charges and accrued income -€858
down €858 (-100%), from €858 to €0
- Tax, wage and social debts +€3,117
up €3,117 (+58.5%), from €5,324 to €8,441
of which Taxes: +€6,124
- Trade debts +€2,198
up €2,198 (+54.3%), from €4,049 to €6,247
- Profit (loss) carried forward +€1,401
up €1,401 (+5.1%), from €27,585 to €28,986
- Gross operating margin -€11,560
down €11,560 (-79.8%), from €14,480 to €2,920
- Taxes -€1,385
down €1,385 (-59.8%), from €2,317 to €932
- Other operating charges +€865
up €865 (+1,166%), from €74 to €939
- Financial income -€157
down €157 (-13.3%), from €1,180 to €1,022
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 | €39,959 | €46,675 | +€6,716 | +16.8% |
| Fixed assets | 21/28 | €397 | €0 | -€397 | -100% |
| Tangible fixed assets | 22/27 | €397 | €0 | -€397 | -100% |
| Plant, machinery and equipment | 23 | €397 | €0 | -€397 | -100% |
| Current assets | 29/58 | €39,563 | €46,675 | +€7,112 | +18.0% |
| Amounts receivable within one year | 40/41 | €30,256 | €29,344 | -€912 | -3.0% |
| Trade receivables | 40 | €8,462 | €9,522 | +€1,060 | +12.5% |
| Other amounts receivable | 41 | €21,794 | €19,822 | -€1,972 | -9.0% |
| Cash at bank and in hand | 54/58 | €8,449 | €17,331 | +€8,882 | +105% |
| Deferred charges and accrued income | 490/1 | €858 | €0 | -€858 | -100% |
| Total equity and liabilities | 10/49 | €39,959 | €46,675 | +€6,716 | +16.8% |
| Equity | 10/15 | €30,585 | €31,986 | +€1,401 | +4.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,585 | €28,986 | +€1,401 | +5.1% |
| Amounts payable | 17/49 | €9,374 | €14,688 | +€5,315 | +56.7% |
| Amounts payable within one year | 42/48 | €9,374 | €14,688 | +€5,314 | +56.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,049 | €6,247 | +€2,198 | +54.3% |
| Suppliers | 440/4 | €4,049 | €6,247 | +€2,198 | +54.3% |
| Taxes, remuneration and social security | 45 | €5,324 | €8,441 | +€3,117 | +58.5% |
| Taxes | 450/3 | €2,317 | €8,441 | +€6,124 | +264% |
| Remuneration and social security | 454/9 | €3,007 | €0 | -€3,007 | -100% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €397 | -€44 | -9.9% |
| Other operating charges | 640/8 | €74 | €939 | +€865 | +1,166% |
| Gross operating margin | 9900 | €14,480 | €2,920 | -€11,560 | -79.8% |
| Operating profit (loss) | 9901 | €13,965 | €1,584 | -€12,381 | -88.7% |
| Financial income | 75/76B | €1,180 | €1,022 | -€157 | -13.3% |
| Recurring financial income | 75 | €1,180 | €1,022 | -€157 | -13.3% |
| Financial charges | 65/66B | €227 | €273 | +€46 | +20.2% |
| Recurring financial charges | 65 | €227 | €273 | +€46 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €14,918 | €2,333 | -€12,584 | -84.4% |
| Income taxes | 67/77 | €2,317 | €932 | -€1,385 | -59.8% |
| Profit (loss) for the period | 9904 | €12,601 | €1,401 | -€11,200 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,601 | €1,401 | -€11,200 | -88.9% |
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 29 October 2026 via checked.be.