GEBRAND: 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.
What changed
GEBRAND
NACE 62.900, Other information technology and computer services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€28,182
2024 · -€36,462+€8,280
Equity
-€98,448
2024 · -€70,266-€28,182
Cash
€1,441
2024 · €744+€698
Balance sheet total
€66,500
2024 · €86,979-€20,479
Largest movements
Assets
- Tangible fixed assets -€20,395
down €20,395 (-25.5%), from €79,916 to €59,521
Equity and liabilities
- Profit (loss) carried forward -€28,182
down €28,182 (-36.0%), from -€78,326 to -€106,508
- Other debts +€7,414
up €7,414 (+4.8%), from €155,895 to €163,309
Income statement
- Gross operating margin +€7,339
up €7,339 (+56.3%), from -€13,037 to -€5,699
- Depreciation -€1,201
down €1,201 (-5.6%), from €21,596 to €20,395
- Other operating charges +€167
up €167 (+14.6%), from €1,148 to €1,316
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.
Result 2024
-€36,462
Gross operating margin
+€7,339
Depreciation
+€1,201
Other operating charges
-€167
Financial income
-€82
Financial charges
-€97
Taxes
+€87
Result 2025
-€28,182
raises the resultlowers the result
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.
From operations
+€642
Investment
€0
Financing
+€56
Cash 2024
€744
From operations (derived)
+€642
Net result for the year
-€28,182
Depreciation
+€20,395
Stocks and contracts
-€74
Receivables within one year
+€196
Deferred charges and accrued income
+€659
Trade debts
+€335
Tax, wage and social debts
-€107
Smaller working-capital items
+€5
Other debts
+€7,414
Financing
+€56
Short-term financial debts
+€56
Cash 2025
€1,441
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,979 | €66,500 | -€20,479 | -23.5% |
| Fixed assets | 21/28 | €79,916 | €59,521 | -€20,395 | -25.5% |
| Tangible fixed assets | 22/27 | €79,916 | €59,521 | -€20,395 | -25.5% |
| Plant, machinery and equipment | 23 | €38,194 | €28,123 | -€10,072 | -26.4% |
| Furniture and vehicles | 24 | €27,882 | €19,503 | -€8,379 | -30.1% |
| Other tangible fixed assets | 26 | €13,839 | €11,895 | -€1,945 | -14.1% |
| Current assets | 29/58 | €7,063 | €6,979 | -€84 | -1.2% |
| Stocks and contracts in progress | 3 | €3,463 | €3,536 | +€74 | +2.1% |
| Stocks | 30/36 | €3,463 | €3,536 | +€74 | +2.1% |
| Amounts receivable within one year | 40/41 | €413 | €217 | -€196 | -47.5% |
| Trade receivables | 40 | €82 | €0 | -€82 | -100% |
| Other amounts receivable | 41 | €331 | €217 | -€114 | -34.4% |
| Cash at bank and in hand | 54/58 | €744 | €1,441 | +€698 | +93.8% |
| Deferred charges and accrued income | 490/1 | €2,443 | €1,785 | -€659 | -27.0% |
| Total equity and liabilities | 10/49 | €86,979 | €66,500 | -€20,479 | -23.5% |
| Equity | 10/15 | -€70,266 | -€98,448 | -€28,182 | -40.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,326 | -€106,508 | -€28,182 | -36.0% |
| Amounts payable | 17/49 | €157,245 | €164,947 | +€7,703 | +4.9% |
| Amounts payable within one year | 42/48 | €157,020 | €164,716 | +€7,696 | +4.9% |
| Financial debts | 43 | - | €56 | +€56 | |
| Credit institutions | 430/8 | - | €56 | +€56 | |
| Trade debts | 44 | €391 | €726 | +€335 | +85.7% |
| Suppliers | 440/4 | €391 | €726 | +€335 | +85.7% |
| Advances received on contracts in progress | 46 | €1 | €0 | -€1 | -100% |
| Taxes, remuneration and social security | 45 | €733 | €626 | -€107 | -14.6% |
| Taxes | 450/3 | €733 | €626 | -€107 | -14.6% |
| Other amounts payable | 47/48 | €155,895 | €163,309 | +€7,414 | +4.8% |
| Accrued charges and deferred income | 492/3 | €225 | €231 | +€6 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,596 | €20,395 | -€1,201 | -5.6% |
| Other operating charges | 640/8 | €1,148 | €1,316 | +€167 | +14.6% |
| Gross operating margin | 9900 | -€13,037 | -€5,699 | +€7,339 | +56.3% |
| Operating profit (loss) | 9901 | -€35,782 | -€27,410 | +€8,372 | +23.4% |
| Financial income | 75/76B | €85 | €3 | -€82 | -96.7% |
| Recurring financial income | 75 | €85 | €3 | -€82 | -96.7% |
| Financial charges | 65/66B | €65 | €162 | +€97 | +149% |
| Recurring financial charges | 65 | €65 | €162 | +€97 | +149% |
| Profit (loss) for the period before taxes | 9903 | -€35,762 | -€27,569 | +€8,193 | +22.9% |
| Income taxes | 67/77 | €700 | €613 | -€87 | -12.4% |
| Profit (loss) for the period | 9904 | -€36,462 | -€28,182 | +€8,280 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,462 | -€28,182 | +€8,280 | +22.7% |
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.