GEBRA Invest: 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.
GEBRA Invest
Largest movements
- Receivables within one year -€30,308
down €30,308 (-90.1%), from €33,636 to €3,328
of which Trade receivables: -€33,636
- Receivables after one year +€16,000
up €16,000 (+47.1%), from €34,000 to €50,000
- Cash -€12,160
down €12,160 (-37.4%), from €32,513 to €20,353
mainly Tax, wage and social debts (-€16,907) and Receivables after one year (-€16,000)
- Tax, wage and social debts -€16,907
down €16,907 (-48.0%), from €35,203 to €18,295
- Trade debts -€10,425
down €10,425 (-81.9%), from €12,722 to €2,297
- Reserves +€1,113
up €1,113 (+2.2%), from €51,217 to €52,330
- Gross operating margin -€18,657
down €18,657 (-81.3%), from €22,958 to €4,301
- Taxes -€3,633
down €3,633 (-60.2%), from €6,037 to €2,404
- Financial income +€837
up €837 (+167%), from €500 to €1,337
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 | €100,149 | €73,923 | -€26,227 | -26.2% |
| Current assets | 29/58 | €100,149 | €73,923 | -€26,227 | -26.2% |
| Amounts receivable after more than one year | 29 | €34,000 | €50,000 | +€16,000 | +47.1% |
| Other amounts receivable | 291 | €34,000 | €50,000 | +€16,000 | +47.1% |
| Amounts receivable within one year | 40/41 | €33,636 | €3,328 | -€30,308 | -90.1% |
| Trade receivables | 40 | €33,636 | €0 | -€33,636 | -100% |
| Other amounts receivable | 41 | - | €3,328 | +€3,328 | |
| Cash at bank and in hand | 54/58 | €32,513 | €20,353 | -€12,160 | -37.4% |
| Deferred charges and accrued income | 490/1 | - | €241 | +€241 | |
| Total equity and liabilities | 10/49 | €100,149 | €73,923 | -€26,227 | -26.2% |
| Equity | 10/15 | €52,217 | €53,330 | +€1,113 | +2.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,217 | €52,330 | +€1,113 | +2.2% |
| Distributable reserves | 133 | €51,217 | €52,330 | +€1,113 | +2.2% |
| Amounts payable | 17/49 | €47,932 | €20,593 | -€27,339 | -57.0% |
| Amounts payable within one year | 42/48 | €47,932 | €20,593 | -€27,339 | -57.0% |
| Trade debts | 44 | €12,722 | €2,297 | -€10,425 | -81.9% |
| Suppliers | 440/4 | €12,722 | €2,297 | -€10,425 | -81.9% |
| Taxes, remuneration and social security | 45 | €35,203 | €18,295 | -€16,907 | -48.0% |
| Taxes | 450/3 | €35,203 | €18,295 | -€16,907 | -48.0% |
| Other amounts payable | 47/48 | €7 | €0 | -€7 | -100% |
| Other operating charges | 640/8 | €758 | €633 | -€124 | -16.4% |
| Gross operating margin | 9900 | €22,958 | €4,301 | -€18,657 | -81.3% |
| Operating profit (loss) | 9901 | €22,200 | €3,668 | -€18,533 | -83.5% |
| Financial income | 75/76B | €500 | €1,337 | +€837 | +167% |
| Recurring financial income | 75 | €500 | €1,337 | +€837 | +167% |
| Financial charges | 65/66B | €1,517 | €1,488 | -€29 | -1.9% |
| Recurring financial charges | 65 | €1,517 | €1,488 | -€29 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €21,184 | €3,517 | -€17,667 | -83.4% |
| Income taxes | 67/77 | €6,037 | €2,404 | -€3,633 | -60.2% |
| Profit (loss) for the period | 9904 | €15,147 | €1,113 | -€14,034 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,147 | €1,113 | -€14,034 | -92.7% |
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 18 October 2026 via checked.be.