GMIS & Associés: 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.
GMIS & Associés
Largest movements
- Intangible fixed assets +€251,083
new in 2025: €251,083
- Receivables within one year +€9,935
up €9,935 (+2,807%), from €354 to €10,289
of which Trade receivables: +€8,019
- Debts after one year +€180,926
new in 2025: €180,926
- Other debts +€46,200
up €46,200 (+2,649%), from €1,744 to €47,944
- Current portion of long-term debt +€27,396
new in 2025: €27,396
- Trade debts +€6,507
up €6,507 (+926%), from €703 to €7,210
- Profit (loss) carried forward +€4,520
up €4,520, from -€2,527 to €1,992
- Gross operating margin +€19,929
up €19,929, from -€415 to €19,514
- Depreciation +€9,344
up €9,344 (+587%), from €1,592 to €10,936
- Financial charges +€3,059
up €3,059 (+2,301%), from €133 to €3,192
- Taxes +€447
new in 2025: €447
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 | €2,919 | €269,067 | +€266,148 | +9,117% |
| Fixed assets | 21/28 | - | €253,124 | +€253,124 | |
| Intangible fixed assets | 21 | - | €251,083 | +€251,083 | |
| Tangible fixed assets | 22/27 | - | €2,041 | +€2,041 | |
| Plant, machinery and equipment | 23 | - | €2,041 | +€2,041 | |
| Current assets | 29/58 | €2,919 | €15,943 | +€13,024 | +446% |
| Amounts receivable within one year | 40/41 | €354 | €10,289 | +€9,935 | +2,807% |
| Trade receivables | 40 | - | €8,019 | +€8,019 | |
| Other amounts receivable | 41 | €354 | €2,271 | +€1,917 | +542% |
| Cash at bank and in hand | 54/58 | €2,565 | €3,946 | +€1,381 | +53.8% |
| Deferred charges and accrued income | 490/1 | - | €1,708 | +€1,708 | |
| Total equity and liabilities | 10/49 | €2,919 | €269,067 | +€266,148 | +9,117% |
| Equity | 10/15 | €473 | €4,992 | +€4,520 | +956% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,527 | €1,992 | +€4,520 | |
| Amounts payable | 17/49 | €2,447 | €264,075 | +€261,628 | +10,693% |
| Amounts payable after more than one year | 17 | - | €180,926 | +€180,926 | |
| Financial debts | 170/4 | - | €180,926 | +€180,926 | |
| Amounts payable within one year | 42/48 | €2,447 | €83,149 | +€80,703 | +3,298% |
| Current portion of amounts payable after more than one year | 42 | - | €27,396 | +€27,396 | |
| Trade debts | 44 | €703 | €7,210 | +€6,507 | +926% |
| Suppliers | 440/4 | €703 | €7,210 | +€6,507 | +926% |
| Taxes, remuneration and social security | 45 | - | €600 | +€600 | |
| Taxes | 450/3 | - | €600 | +€600 | |
| Other amounts payable | 47/48 | €1,744 | €47,944 | +€46,200 | +2,649% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,592 | €10,936 | +€9,344 | +587% |
| Other operating charges | 640/8 | €387 | €420 | +€32 | +8.4% |
| Gross operating margin | 9900 | -€415 | €19,514 | +€19,929 | |
| Operating profit (loss) | 9901 | -€2,394 | €8,158 | +€10,553 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €133 | €3,192 | +€3,059 | +2,301% |
| Recurring financial charges | 65 | €133 | €3,192 | +€3,059 | +2,301% |
| Profit (loss) for the period before taxes | 9903 | -€2,527 | €4,966 | +€7,494 | |
| Income taxes | 67/77 | - | €447 | +€447 | |
| Profit (loss) for the period | 9904 | -€2,527 | €4,520 | +€7,047 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,527 | €4,520 | +€7,047 |
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 1 November 2026 via checked.be.