GEBROEDERS SYS: 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.
GEBROEDERS SYS
Largest movements
- Receivables within one year -€52,787
down €52,787 (-23.4%), from €225,391 to €172,603
of which Trade receivables: -€48,238
- Tangible fixed assets -€9,546
down €9,546 (-8.8%), from €108,736 to €99,190
of which Plant, machinery and equipment: -€5,707
- Profit (loss) carried forward +€67,193
up €67,193 (+115.3%), from €58,288 to €125,480
- Other debts -€66,258
down €66,258 (-47.9%), from €138,200 to €71,942
- Provisions -€54,120
no longer reported in 2025 (was €54,120)
- Debts after one year -€28,455
down €28,455 (-20.9%), from €136,136 to €107,680
- Tax, wage and social debts +€7,144
up €7,144 (+45.4%), from €15,721 to €22,865
of which Remuneration and social security: +€5,889
- Gross operating margin +€56,307
up €56,307 (+193.4%), from €29,111 to €85,417
- Depreciation -€3,579
down €3,579 (-27.3%), from €13,125 to €9,546
- Taxes +€1,715
up €1,715 (+76.3%), from €2,248 to €3,964
- Financial charges -€953
down €953 (-17.2%), from €5,548 to €4,596
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 | €515,836 | €443,051 | -€72,785 | -14.1% |
| Fixed assets | 21/28 | €109,975 | €100,429 | -€9,546 | -8.7% |
| Tangible fixed assets | 22/27 | €108,736 | €99,190 | -€9,546 | -8.8% |
| Land and buildings | 22 | €87,716 | €84,177 | -€3,539 | -4.0% |
| Plant, machinery and equipment | 23 | €20,720 | €15,013 | -€5,707 | -27.5% |
| Furniture and vehicles | 24 | €300 | - | -€300 | |
| Financial fixed assets | 28 | €1,239 | €1,239 | = | 0.0% |
| Current assets | 29/58 | €405,861 | €342,622 | -€63,239 | -15.6% |
| Stocks and contracts in progress | 3 | €14,959 | €11,219 | -€3,740 | -25.0% |
| Stocks | 30/36 | €14,959 | €11,219 | -€3,740 | -25.0% |
| Amounts receivable within one year | 40/41 | €225,391 | €172,603 | -€52,787 | -23.4% |
| Trade receivables | 40 | €220,497 | €172,259 | -€48,238 | -21.9% |
| Other amounts receivable | 41 | €4,894 | €345 | -€4,549 | -93.0% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,333 | €4,635 | -€3,698 | -44.4% |
| Deferred charges and accrued income | 490/1 | €7,178 | €4,164 | -€3,014 | -42.0% |
| Total equity and liabilities | 10/49 | €515,836 | €443,051 | -€72,785 | -14.1% |
| Equity | 10/15 | €141,952 | €209,145 | +€67,193 | +47.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,065 | €65,065 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €63,205 | €65,065 | +€1,860 | +2.9% |
| Profit (loss) carried forward | 14 | €58,288 | €125,480 | +€67,193 | +115.3% |
| Provisions and deferred taxes | 16 | €54,120 | - | -€54,120 | |
| Provisions for liabilities and charges | 160/5 | €54,120 | - | -€54,120 | |
| Environmental obligations | 163 | €54,120 | - | -€54,120 | |
| Amounts payable | 17/49 | €319,764 | €233,906 | -€85,858 | -26.9% |
| Amounts payable after more than one year | 17 | €136,136 | €107,680 | -€28,455 | -20.9% |
| Financial debts | 170/4 | €136,136 | €107,680 | -€28,455 | -20.9% |
| Amounts payable within one year | 42/48 | €183,628 | €126,226 | -€57,402 | -31.3% |
| Financial debts | 43 | €8 | - | -€8 | |
| Credit institutions | 430/8 | €8 | - | -€8 | |
| Trade debts | 44 | €29,699 | €30,700 | +€1,001 | +3.4% |
| Suppliers | 440/4 | €28,552 | €30,700 | +€2,148 | +7.5% |
| Bills of exchange payable | 441 | €1,147 | - | -€1,147 | |
| Advances received on contracts in progress | 46 | - | €719 | +€719 | |
| Taxes, remuneration and social security | 45 | €15,721 | €22,865 | +€7,144 | +45.4% |
| Taxes | 450/3 | €2,766 | €4,021 | +€1,255 | +45.4% |
| Remuneration and social security | 454/9 | €12,955 | €18,844 | +€5,889 | +45.5% |
| Other amounts payable | 47/48 | €138,200 | €71,942 | -€66,258 | -47.9% |
| Non-recurring operating income | 76A | - | €54,120 | +€54,120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,125 | €9,546 | -€3,579 | -27.3% |
| Other operating charges | 640/8 | €629 | €150 | -€479 | -76.2% |
| Gross operating margin | 9900 | €29,111 | €85,417 | +€56,307 | +193.4% |
| Operating profit (loss) | 9901 | €15,356 | €75,722 | +€60,365 | +393.1% |
| Financial income | 75/76B | €163 | €30 | -€132 | -81.4% |
| Recurring financial income | 75 | €163 | €30 | -€132 | -81.4% |
| Financial charges | 65/66B | €5,548 | €4,596 | -€953 | -17.2% |
| Recurring financial charges | 65 | €5,548 | €4,596 | -€953 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €9,970 | €71,156 | +€61,186 | +613.7% |
| Income taxes | 67/77 | €2,248 | €3,964 | +€1,715 | +76.3% |
| Profit (loss) for the period | 9904 | €7,722 | €67,193 | +€59,471 | +770.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,722 | €67,193 | +€59,471 | +770.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.