GCB BV: 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.
GCB BV
Largest movements
- Receivables within one year +€9,792
new in 2025: €9,792
of which Trade receivables: +€9,499
- Tangible fixed assets -€4,887
down €4,887 (-14.6%), from €33,470 to €28,583
of which Furniture and vehicles: -€8,904
- Financial fixed assets +€2,340
up €2,340 (+380%), from €615 to €2,955
- Stocks and contracts +€1,218
up €1,218 (+13.1%), from €9,272 to €10,490
- Trade debts +€10,256
up €10,256 (+589%), from €1,741 to €11,997
- Debts after one year -€7,003
no longer reported in 2025 (was €7,003)
- Other debts +€2,580
up €2,580 (+13.6%), from €18,977 to €21,556
- Advances received +€2,214
new in 2025: €2,214
- Tax, wage and social debts -€992
down €992 (-27.4%), from €3,616 to €2,624
of which Remuneration and social security: -€1,236
- Depreciation +€1,870
up €1,870 (+17.4%), from €10,739 to €12,609
- Gross operating margin -€933
down €933 (-6.1%), from €15,262 to €14,329
- Taxes -€503
down €503 (-62.5%), from €805 to €302
- Financial charges -€331
down €331 (-32.5%), from €1,020 to €689
- Other operating charges +€293
up €293 (+129%), from €227 to €520
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 | €46,400 | €54,124 | +€7,723 | +16.6% |
| Fixed assets | 21/28 | €34,085 | €31,538 | -€2,547 | -7.5% |
| Tangible fixed assets | 22/27 | €33,470 | €28,583 | -€4,887 | -14.6% |
| Plant, machinery and equipment | 23 | €7,490 | €11,507 | +€4,017 | +53.6% |
| Furniture and vehicles | 24 | €25,980 | €17,076 | -€8,904 | -34.3% |
| Financial fixed assets | 28 | €615 | €2,955 | +€2,340 | +380% |
| Current assets | 29/58 | €12,315 | €22,586 | +€10,271 | +83.4% |
| Stocks and contracts in progress | 3 | €9,272 | €10,490 | +€1,218 | +13.1% |
| Stocks | 30/36 | €9,272 | €10,490 | +€1,218 | +13.1% |
| Amounts receivable within one year | 40/41 | - | €9,792 | +€9,792 | |
| Trade receivables | 40 | - | €9,499 | +€9,499 | |
| Other amounts receivable | 41 | - | €293 | +€293 | |
| Cash at bank and in hand | 54/58 | €2,776 | €2,269 | -€507 | -18.3% |
| Deferred charges and accrued income | 490/1 | €267 | €35 | -€232 | -87.0% |
| Total equity and liabilities | 10/49 | €46,400 | €54,124 | +€7,723 | +16.6% |
| Equity | 10/15 | €8,403 | €8,611 | +€208 | +2.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,403 | €7,611 | +€208 | +2.8% |
| Amounts payable | 17/49 | €37,998 | €45,513 | +€7,515 | +19.8% |
| Amounts payable after more than one year | 17 | €7,003 | - | -€7,003 | |
| Financial debts | 170/4 | €7,003 | - | -€7,003 | |
| Amounts payable within one year | 42/48 | €30,995 | €45,393 | +€14,398 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €6,662 | €7,003 | +€341 | +5.1% |
| Trade debts | 44 | €1,741 | €11,997 | +€10,256 | +589% |
| Suppliers | 440/4 | €1,741 | €11,997 | +€10,256 | +589% |
| Advances received on contracts in progress | 46 | - | €2,214 | +€2,214 | |
| Taxes, remuneration and social security | 45 | €3,616 | €2,624 | -€992 | -27.4% |
| Taxes | 450/3 | €2,380 | €2,624 | +€245 | +10.3% |
| Remuneration and social security | 454/9 | €1,236 | - | -€1,236 | |
| Other amounts payable | 47/48 | €18,977 | €21,556 | +€2,580 | +13.6% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,739 | €12,609 | +€1,870 | +17.4% |
| Other operating charges | 640/8 | €227 | €520 | +€293 | +129% |
| Gross operating margin | 9900 | €15,262 | €14,329 | -€933 | -6.1% |
| Operating profit (loss) | 9901 | €4,295 | €1,199 | -€3,096 | -72.1% |
| Financial charges | 65/66B | €1,020 | €689 | -€331 | -32.5% |
| Recurring financial charges | 65 | €1,020 | €689 | -€331 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €3,275 | €510 | -€2,765 | -84.4% |
| Income taxes | 67/77 | €805 | €302 | -€503 | -62.5% |
| Profit (loss) for the period | 9904 | €2,470 | €208 | -€2,262 | -91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,470 | €208 | -€2,262 | -91.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.