GEBI: 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.
GEBI
Largest movements
- Deferred charges and accrued income +€26,345
up €26,345 (+149%), from €17,735 to €44,080
- Tangible fixed assets -€17,317
down €17,317 (-5.5%), from €314,470 to €297,152
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€5,939
up €5,939 (+18.9%), from €31,469 to €37,408
- Financial income -€5,627
down €5,627 (-100.0%), from €5,627 to €0
- Taxes +€4,212
new in 2025: €4,212
- Depreciation -€1,143
down €1,143 (-6.2%), from €18,461 to €17,317
- Other operating charges +€413
up €413 (+2.9%), from €14,182 to €14,595
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 | €908,878 | €906,749 | -€2,129 | -0.2% |
| Fixed assets | 21/28 | €314,470 | €297,152 | -€17,317 | -5.5% |
| Tangible fixed assets | 22/27 | €314,470 | €297,152 | -€17,317 | -5.5% |
| Land and buildings | 22 | €314,470 | €297,152 | -€17,317 | -5.5% |
| Current assets | 29/58 | €594,408 | €609,596 | +€15,188 | +2.6% |
| Amounts receivable within one year | 40/41 | €573,004 | €565,004 | -€8,000 | -1.4% |
| Other amounts receivable | 41 | €573,004 | €565,004 | -€8,000 | -1.4% |
| Cash at bank and in hand | 54/58 | €3,669 | €512 | -€3,157 | -86.0% |
| Deferred charges and accrued income | 490/1 | €17,735 | €44,080 | +€26,345 | +149% |
| Total equity and liabilities | 10/49 | €908,878 | €906,749 | -€2,129 | -0.2% |
| Equity | 10/15 | €886,296 | €887,250 | +€954 | +0.1% |
| Contributions | 10/11 | €372,088 | €372,088 | = | 0.0% |
| Capital | 10 | €372,088 | €372,088 | = | 0.0% |
| Issued capital | 100 | €372,088 | €372,088 | = | 0.0% |
| Reserves | 13 | €37,209 | €37,209 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,209 | €37,209 | = | 0.0% |
| Legal reserve | 130 | €37,209 | €37,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | €476,999 | €477,953 | +€954 | +0.2% |
| Amounts payable | 17/49 | €22,582 | €19,499 | -€3,083 | -13.7% |
| Amounts payable after more than one year | 17 | €6,800 | €6,800 | = | 0.0% |
| Other amounts payable | 178/9 | €6,800 | €6,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,362 | €12,279 | -€2,083 | -14.5% |
| Trade debts | 44 | €1,500 | €1,205 | -€295 | -19.6% |
| Suppliers | 440/4 | €1,500 | €1,205 | -€295 | -19.6% |
| Taxes, remuneration and social security | 45 | €1,260 | €1,472 | +€212 | +16.8% |
| Taxes | 450/3 | €1,260 | €1,472 | +€212 | +16.8% |
| Other amounts payable | 47/48 | €11,602 | €9,602 | -€2,000 | -17.2% |
| Accrued charges and deferred income | 492/3 | €1,420 | €420 | -€1,000 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,461 | €17,317 | -€1,143 | -6.2% |
| Other operating charges | 640/8 | €14,182 | €14,595 | +€413 | +2.9% |
| Gross operating margin | 9900 | €31,469 | €37,408 | +€5,939 | +18.9% |
| Operating profit (loss) | 9901 | -€1,174 | €5,496 | +€6,669 | |
| Financial income | 75/76B | €5,627 | €0 | -€5,627 | -100.0% |
| Recurring financial income | 75 | €5,627 | €0 | -€5,627 | -100.0% |
| Financial charges | 65/66B | €227 | €330 | +€103 | +45.6% |
| Recurring financial charges | 65 | €227 | €330 | +€103 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €4,227 | €5,166 | +€939 | +22.2% |
| Income taxes | 67/77 | - | €4,212 | +€4,212 | |
| Profit (loss) for the period | 9904 | €4,227 | €954 | -€3,273 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,227 | €954 | -€3,273 | -77.4% |
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 13 October 2026 via checked.be.