La Gioconda: 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.
La Gioconda
Largest movements
- Tangible fixed assets -€47,848
down €47,848 (-3.1%), from €1.6m to €1.5m
of which Land and buildings: -€41,889
- Profit (loss) carried forward -€47,521
down €47,521 (-24.6%), from -€193,141 to -€240,662
- Debts after one year -€36,667
down €36,667 (-3.5%), from €1.0m to €1.0m
of which Financial debts: -€36,667
- Other debts +€29,615
up €29,615 (+6.2%), from €475,006 to €504,621
- Other operating charges -€6,293
down €6,293 (-49.4%), from €12,729 to €6,436
- Gross operating margin -€4,864
down €4,864 (-23.4%), from €20,808 to €15,944
- Depreciation -€842
down €842 (-1.6%), from €52,515 to €51,672
- Financial charges -€510
down €510 (-8.7%), from €5,868 to €5,358
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 | €1,571,198 | €1,520,115 | -€51,084 | -3.3% |
| Fixed assets | 21/28 | €1,560,433 | €1,512,586 | -€47,848 | -3.1% |
| Tangible fixed assets | 22/27 | €1,560,433 | €1,512,586 | -€47,848 | -3.1% |
| Land and buildings | 22 | €1,551,848 | €1,509,959 | -€41,889 | -2.7% |
| Plant, machinery and equipment | 23 | - | €2,627 | +€2,627 | |
| Furniture and vehicles | 24 | €8,585 | - | -€8,585 | |
| Current assets | 29/58 | €10,765 | €7,529 | -€3,236 | -30.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,129 | €7,529 | -€2,600 | -25.7% |
| Deferred charges and accrued income | 490/1 | €636 | €0 | -€636 | -100% |
| Total equity and liabilities | 10/49 | €1,571,198 | €1,520,115 | -€51,084 | -3.3% |
| Equity | 10/15 | €6,859 | -€40,662 | -€47,521 | |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€193,141 | -€240,662 | -€47,521 | -24.6% |
| Amounts payable | 17/49 | €1,564,340 | €1,560,777 | -€3,563 | -0.2% |
| Amounts payable after more than one year | 17 | €1,039,167 | €1,002,500 | -€36,667 | -3.5% |
| Financial debts | 170/4 | €339,167 | €302,500 | -€36,667 | -10.8% |
| Other amounts payable | 178/9 | €700,000 | €700,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €525,032 | €548,311 | +€23,279 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €36,667 | €36,667 | = | 0.0% |
| Trade debts | 44 | €12,809 | €6,876 | -€5,933 | -46.3% |
| Suppliers | 440/4 | €12,809 | €6,876 | -€5,933 | -46.3% |
| Taxes, remuneration and social security | 45 | €551 | €148 | -€403 | -73.2% |
| Taxes | 450/3 | €551 | €148 | -€403 | -73.2% |
| Other amounts payable | 47/48 | €475,006 | €504,621 | +€29,615 | +6.2% |
| Accrued charges and deferred income | 492/3 | €141 | €9,965 | +€9,825 | +6,993% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,515 | €51,672 | -€842 | -1.6% |
| Other operating charges | 640/8 | €12,729 | €6,436 | -€6,293 | -49.4% |
| Gross operating margin | 9900 | €20,808 | €15,944 | -€4,864 | -23.4% |
| Operating profit (loss) | 9901 | -€44,436 | -€42,165 | +€2,271 | +5.1% |
| Financial income | 75/76B | €13 | €2 | -€11 | -85.0% |
| Recurring financial income | 75 | €13 | €2 | -€11 | -85.0% |
| Financial charges | 65/66B | €5,868 | €5,358 | -€510 | -8.7% |
| Recurring financial charges | 65 | €5,868 | €5,358 | -€510 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€50,290 | -€47,521 | +€2,770 | +5.5% |
| Profit (loss) for the period | 9904 | -€50,290 | -€47,521 | +€2,770 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,290 | -€47,521 | +€2,770 | +5.5% |
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 28 October 2026 via checked.be.