GEBRUERS TECHNICAL CONSULT: 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.
GEBRUERS TECHNICAL CONSULT
Largest movements
- Cash -€23,013
down €23,013 (-35.8%), from €64,261 to €41,248
mainly Other debts (-€109,166) and Debts after one year (-€18,958)
- Tangible fixed assets -€18,526
down €18,526 (-4.2%), from €441,662 to €423,135
of which Land and buildings: -€11,667
- Receivables within one year -€9,302
down €9,302 (-57.2%), from €16,252 to €6,950
of which Other amounts receivable: -€9,302
- Other debts -€109,166
down €109,166 (-91.0%), from €120,013 to €10,847
- Reserves +€60,749
up €60,749 (+17.5%), from €347,267 to €408,016
- Debts after one year -€18,958
down €18,958 (-7.0%), from €269,722 to €250,765
- Tax, wage and social debts +€13,257
up €13,257 (+237%), from €5,596 to €18,853
- Gross operating margin +€27,870
up €27,870 (+35.7%), from €78,000 to €105,870
- Taxes +€9,654
up €9,654 (+66.2%), from €14,593 to €24,247
- Financial charges -€4,994
down €4,994 (-43.2%), from €11,564 to €6,569
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 | €768,356 | €717,461 | -€50,895 | -6.6% |
| Fixed assets | 21/28 | €441,662 | €423,135 | -€18,526 | -4.2% |
| Tangible fixed assets | 22/27 | €441,662 | €423,135 | -€18,526 | -4.2% |
| Land and buildings | 22 | €423,000 | €411,333 | -€11,667 | -2.8% |
| Furniture and vehicles | 24 | €18,662 | €11,802 | -€6,860 | -36.8% |
| Current assets | 29/58 | €326,695 | €294,326 | -€32,369 | -9.9% |
| Amounts receivable after more than one year | 29 | €244,961 | €244,961 | = | 0.0% |
| Other amounts receivable | 291 | €244,961 | €244,961 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,252 | €6,950 | -€9,302 | -57.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €16,252 | €6,950 | -€9,302 | -57.2% |
| Cash at bank and in hand | 54/58 | €64,261 | €41,248 | -€23,013 | -35.8% |
| Deferred charges and accrued income | 490/1 | €1,220 | €1,166 | -€54 | -4.4% |
| Total equity and liabilities | 10/49 | €768,356 | €717,461 | -€50,895 | -6.6% |
| Equity | 10/15 | €353,467 | €414,216 | +€60,749 | +17.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €347,267 | €408,016 | +€60,749 | +17.5% |
| Distributable reserves | 133 | €347,267 | €408,016 | +€60,749 | +17.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €414,889 | €303,245 | -€111,644 | -26.9% |
| Amounts payable after more than one year | 17 | €269,722 | €250,765 | -€18,958 | -7.0% |
| Financial debts | 170/4 | €269,722 | €250,765 | -€18,958 | -7.0% |
| Amounts payable within one year | 42/48 | €145,167 | €52,481 | -€92,686 | -63.8% |
| Current portion of amounts payable after more than one year | 42 | €18,522 | €18,958 | +€436 | +2.4% |
| Trade debts | 44 | €1,035 | €3,823 | +€2,787 | +269% |
| Suppliers | 440/4 | €1,035 | €3,823 | +€2,787 | +269% |
| Taxes, remuneration and social security | 45 | €5,596 | €18,853 | +€13,257 | +237% |
| Taxes | 450/3 | €5,596 | €18,853 | +€13,257 | +237% |
| Other amounts payable | 47/48 | €120,013 | €10,847 | -€109,166 | -91.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,526 | €18,526 | = | 0.0% |
| Other operating charges | 640/8 | €3,125 | €3,218 | +€94 | +3.0% |
| Gross operating margin | 9900 | €78,000 | €105,870 | +€27,870 | +35.7% |
| Operating profit (loss) | 9901 | €56,349 | €84,125 | +€27,776 | +49.3% |
| Financial income | 75/76B | €7,349 | €7,441 | +€92 | +1.3% |
| Recurring financial income | 75 | €7,349 | €7,441 | +€92 | +1.3% |
| Financial charges | 65/66B | €11,564 | €6,569 | -€4,994 | -43.2% |
| Recurring financial charges | 65 | €11,564 | €6,569 | -€4,994 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €52,134 | €84,996 | +€32,862 | +63.0% |
| Income taxes | 67/77 | €14,593 | €24,247 | +€9,654 | +66.2% |
| Profit (loss) for the period | 9904 | €37,541 | €60,749 | +€23,208 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,541 | €60,749 | +€23,208 | +61.8% |
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 19 October 2026 via checked.be.