SPRL GIANN: 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.
SPRL GIANN
Largest movements
- Cash +€14,367
up €14,367 (+43.7%), from €32,857 to €47,225
mainly Net result for the year (+€10,892) and Receivables within one year (+€5,060)
- Receivables within one year -€5,060
down €5,060 (-36.7%), from €13,800 to €8,740
- Profit (loss) carried forward +€10,892
up €10,892 (+157%), from €6,957 to €17,849
- Trade debts -€3,513
down €3,513 (-33.4%), from €10,511 to €6,998
- Tax, wage and social debts +€1,929
up €1,929 (+18.2%), from €10,600 to €12,529
- Taxes -€35,854
down €35,854 (-86.2%), from €41,610 to €5,756
- Purchases and services +€4,251
up €4,251 (+8.6%), from €49,372 to €53,623
- Financial income -€2,597
no longer reported in 2025 (was €2,597)
- Staff costs +€1,908
up €1,908 (+10.0%), from €19,128 to €21,036
- Gross operating margin -€1,789
down €1,789 (-4.3%), from €41,922 to €40,133
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 | €46,658 | €55,965 | +€9,307 | +19.9% |
| Current assets | 29/58 | €46,658 | €55,965 | +€9,307 | +19.9% |
| Amounts receivable within one year | 40/41 | €13,800 | €8,740 | -€5,060 | -36.7% |
| Other amounts receivable | 41 | €13,800 | €8,740 | -€5,060 | -36.7% |
| Cash at bank and in hand | 54/58 | €32,857 | €47,225 | +€14,367 | +43.7% |
| Total equity and liabilities | 10/49 | €46,658 | €55,965 | +€9,307 | +19.9% |
| Equity | 10/15 | €25,547 | €36,439 | +€10,892 | +42.6% |
| Contributions | 10/11 | €18,590 | €18,590 | = | 0.0% |
| Capital | 10 | €18,590 | €18,590 | = | 0.0% |
| Issued capital | 100 | €18,590 | €18,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,957 | €17,849 | +€10,892 | +157% |
| Amounts payable | 17/49 | €21,111 | €19,526 | -€1,584 | -7.5% |
| Amounts payable within one year | 42/48 | €21,111 | €19,526 | -€1,584 | -7.5% |
| Trade debts | 44 | €10,511 | €6,998 | -€3,513 | -33.4% |
| Suppliers | 440/4 | €10,511 | €6,998 | -€3,513 | -33.4% |
| Taxes, remuneration and social security | 45 | €10,600 | €12,529 | +€1,929 | +18.2% |
| Taxes | 450/3 | €10,600 | €12,529 | +€1,929 | +18.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,372 | €53,623 | +€4,251 | +8.6% |
| Remuneration, social security and pensions | 62 | €19,128 | €21,036 | +€1,908 | +10.0% |
| Other operating charges | 640/8 | €1,647 | €1,867 | +€221 | +13.4% |
| Gross operating margin | 9900 | €41,922 | €40,133 | -€1,789 | -4.3% |
| Operating profit (loss) | 9901 | €21,147 | €17,229 | -€3,918 | -18.5% |
| Financial income | 75/76B | €2,597 | - | -€2,597 | |
| Recurring financial income | 75 | €2,597 | - | -€2,597 | |
| Financial charges | 65/66B | €807 | €582 | -€225 | -27.9% |
| Recurring financial charges | 65 | €807 | €582 | -€225 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €22,937 | €16,647 | -€6,290 | -27.4% |
| Income taxes | 67/77 | €41,610 | €5,756 | -€35,854 | -86.2% |
| Profit (loss) for the period | 9904 | -€18,672 | €10,892 | +€29,564 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,672 | €10,892 | +€29,564 |
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 16 October 2026 via checked.be.