GEBIENCO: what changed
Two fiscal 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.
GEBIENCO
Largest movements
- Cash +€99,314
up €99,314 (+68.7%), from €144,547 to €243,861
mainly Net result for the year (+€285,719) and Other debts (+€156,800)
- Tangible fixed assets -€29,518
down €29,518 (-8.7%), from €340,949 to €311,431
- Receivables within one year +€12,836
up €12,836 (+113.5%), from €11,306 to €24,141
of which Other amounts receivable: +€12,836
- Other debts +€156,800
up €156,800 (+114.3%), from €137,200 to €294,000
- Accrued charges and deferred income -€45,194
down €45,194 (-99.9%), from €45,251 to €57
- Trade debts -€30,878
down €30,878 (-78.0%), from €39,610 to €8,732
- Profit (loss) carried forward +€25,719
up €25,719 (+15.6%), from €165,184 to €190,904
- Debts after one year -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Taxes +€25,596
up €25,596 (+36.7%), from €69,700 to €95,296
- Gross operating margin +€18,874
up €18,874 (+4.4%), from €426,914 to €445,788
- Other operating charges -€9,641
down €9,641 (-22.2%), from €43,483 to €33,843
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 | €500,609 | €583,356 | +€82,747 | +16.5% |
| Fixed assets | 21/28 | €340,949 | €311,431 | -€29,518 | -8.7% |
| Tangible fixed assets | 22/27 | €340,949 | €311,431 | -€29,518 | -8.7% |
| Land and buildings | 22 | €340,949 | €311,431 | -€29,518 | -8.7% |
| Current assets | 29/58 | €159,660 | €271,925 | +€112,266 | +70.3% |
| Amounts receivable within one year | 40/41 | €11,306 | €24,141 | +€12,836 | +113.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €11,306 | €24,141 | +€12,836 | +113.5% |
| Cash at bank and in hand | 54/58 | €144,547 | €243,861 | +€99,314 | +68.7% |
| Deferred charges and accrued income | 490/1 | €3,807 | €3,923 | +€116 | +3.0% |
| Total equity and liabilities | 10/49 | €500,609 | €583,356 | +€82,747 | +16.5% |
| Equity | 10/15 | €234,548 | €260,267 | +€25,719 | +11.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €7,363 | €7,363 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,163 | €1,163 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,184 | €190,904 | +€25,719 | +15.6% |
| Amounts payable | 17/49 | €266,061 | €323,089 | +€57,028 | +21.4% |
| Amounts payable after more than one year | 17 | €20,000 | €0 | -€20,000 | -100.0% |
| Financial debts | 170/4 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts payable within one year | 42/48 | €200,810 | €323,032 | +€122,222 | +60.9% |
| Current portion of amounts payable after more than one year | 42 | €24,000 | €20,000 | -€4,000 | -16.7% |
| Trade debts | 44 | €39,610 | €8,732 | -€30,878 | -78.0% |
| Suppliers | 440/4 | €39,610 | €8,732 | -€30,878 | -78.0% |
| Taxes, remuneration and social security | 45 | €0 | €300 | +€300 | |
| Taxes | 450/3 | €0 | €300 | +€300 | |
| Other amounts payable | 47/48 | €137,200 | €294,000 | +€156,800 | +114.3% |
| Accrued charges and deferred income | 492/3 | €45,251 | €57 | -€45,194 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,564 | €29,518 | +€954 | +3.3% |
| Other operating charges | 640/8 | €43,483 | €33,843 | -€9,641 | -22.2% |
| Gross operating margin | 9900 | €426,914 | €445,788 | +€18,874 | +4.4% |
| Operating profit (loss) | 9901 | €354,866 | €382,427 | +€27,560 | +7.8% |
| Financial charges | 65/66B | €1,425 | €1,411 | -€14 | -1.0% |
| Recurring financial charges | 65 | €1,425 | €1,411 | -€14 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €353,442 | €381,016 | +€27,574 | +7.8% |
| Income taxes | 67/77 | €69,700 | €95,296 | +€25,596 | +36.7% |
| Profit (loss) for the period | 9904 | €283,742 | €285,719 | +€1,978 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €283,742 | €285,719 | +€1,978 | +0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.