GBI SERVICES: 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.
GBI SERVICES
Largest movements
- Tangible fixed assets -€37,887
down €37,887 (-5.8%), from €656,584 to €618,697
of which Land and buildings: -€30,333
- Debts after one year -€43,066
down €43,066 (-8.5%), from €504,710 to €461,643
- Reserves +€16,994
up €16,994 (+10.5%), from €162,346 to €179,340
of which Distributable reserves: +€16,994
- Trade debts -€13,985
down €13,985 (-59.0%), from €23,698 to €9,714
- Depreciation -€38,113
down €38,113 (-49.4%), from €77,190 to €39,077
- Gross operating margin +€30,532
up €30,532 (+58.4%), from €52,280 to €82,812
- Taxes +€2,357
up €2,357 (+158.6%), from €1,486 to €3,842
- Financial charges +€1,765
up €1,765 (+8.9%), from €19,754 to €21,519
- Financial income +€1,618
up €1,618 (+51.5%), from €3,139 to €4,757
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 | €803,590 | €759,548 | -€44,042 | -5.5% |
| Fixed assets | 21/28 | €656,584 | €618,697 | -€37,887 | -5.8% |
| Tangible fixed assets | 22/27 | €656,584 | €618,697 | -€37,887 | -5.8% |
| Land and buildings | 22 | €637,787 | €607,454 | -€30,333 | -4.8% |
| Plant, machinery and equipment | 23 | €7,421 | €6,129 | -€1,293 | -17.4% |
| Furniture and vehicles | 24 | €11,376 | €5,114 | -€6,262 | -55.0% |
| Current assets | 29/58 | €147,006 | €140,852 | -€6,155 | -4.2% |
| Amounts receivable within one year | 40/41 | €142,809 | €136,369 | -€6,440 | -4.5% |
| Trade receivables | 40 | €49,005 | €29,252 | -€19,753 | -40.3% |
| Other amounts receivable | 41 | €93,804 | €107,117 | +€13,313 | +14.2% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €4,198 | €4,483 | +€285 | +6.8% |
| Total equity and liabilities | 10/49 | €803,590 | €759,548 | -€44,042 | -5.5% |
| Equity | 10/15 | €168,568 | €185,562 | +€16,994 | +10.1% |
| Contributions | 10/11 | €6,222 | €6,222 | = | 0.0% |
| Reserves | 13 | €162,346 | €179,340 | +€16,994 | +10.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €162,346 | €179,340 | +€16,994 | +10.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €635,022 | €573,986 | -€61,036 | -9.6% |
| Amounts payable after more than one year | 17 | €504,710 | €461,643 | -€43,066 | -8.5% |
| Financial debts | 170/4 | €504,710 | €461,643 | -€43,066 | -8.5% |
| Amounts payable within one year | 42/48 | €117,076 | €98,997 | -€18,079 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €50,046 | €50,422 | +€376 | +0.8% |
| Financial debts | 43 | €31,483 | €29,621 | -€1,861 | -5.9% |
| Credit institutions | 430/8 | €31,483 | €29,621 | -€1,861 | -5.9% |
| Trade debts | 44 | €23,698 | €9,714 | -€13,985 | -59.0% |
| Suppliers | 440/4 | €23,698 | €9,714 | -€13,985 | -59.0% |
| Taxes, remuneration and social security | 45 | €11,849 | €9,239 | -€2,609 | -22.0% |
| Taxes | 450/3 | €11,849 | €9,239 | -€2,609 | -22.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €13,237 | €13,346 | +€110 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,190 | €39,077 | -€38,113 | -49.4% |
| Other operating charges | 640/8 | €5,184 | €6,136 | +€953 | +18.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €52,280 | €82,812 | +€30,532 | +58.4% |
| Operating profit (loss) | 9901 | -€30,094 | €37,598 | +€67,692 | |
| Financial income | 75/76B | €3,139 | €4,757 | +€1,618 | +51.5% |
| Recurring financial income | 75 | €3,139 | €4,757 | +€1,618 | +51.5% |
| Financial charges | 65/66B | €19,754 | €21,519 | +€1,765 | +8.9% |
| Recurring financial charges | 65 | €19,754 | €21,519 | +€1,765 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€46,709 | €20,836 | +€67,545 | |
| Income taxes | 67/77 | €1,486 | €3,842 | +€2,357 | +158.6% |
| Profit (loss) for the period | 9904 | -€48,194 | €16,994 | +€65,189 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,194 | €16,994 | +€65,189 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.