Gibas BE: 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.
Gibas BE
Largest movements
- Tangible fixed assets +€241,834
up €241,834 (+155.4%), from €155,649 to €397,483
of which Furniture and vehicles: +€239,982
- Receivables within one year +€57,504
up €57,504 (+1505.9%), from €3,819 to €61,323
of which Trade receivables: +€49,203
- Other debts +€233,598
up €233,598 (+119.7%), from €195,123 to €428,721
- Trade debts +€76,605
up €76,605 (+158.9%), from €48,203 to €124,808
- Accrued charges and deferred income -€24,325
down €24,325 (-100.0%), from €24,325 to €0
- Tax, wage and social debts +€11,268
up €11,268 (+27.2%), from €41,368 to €52,636
of which Remuneration and social security: +€14,365
- Profit (loss) carried forward +€8,854
up €8,854 (+6.6%), from -€133,377 to -€124,523
- Gross operating margin +€274,151
up €274,151 (+92.3%), from €297,066 to €571,217
- Staff costs +€84,492
up €84,492 (+21.0%), from €401,524 to €486,016
- Depreciation +€27,754
up €27,754 (+90.5%), from €30,656 to €58,410
- Other operating charges +€17,226
up €17,226 (+4037.4%), from €427 to €17,653
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 | €180,642 | €486,643 | +€306,001 | +169.4% |
| Formation expenses | 20 | €2,143 | €1,524 | -€618 | -28.9% |
| Fixed assets | 21/28 | €167,863 | €412,682 | +€244,819 | +145.8% |
| Tangible fixed assets | 22/27 | €155,649 | €397,483 | +€241,834 | +155.4% |
| Plant, machinery and equipment | 23 | €27,411 | €29,263 | +€1,852 | +6.8% |
| Furniture and vehicles | 24 | €128,238 | €368,220 | +€239,982 | +187.1% |
| Financial fixed assets | 28 | €12,214 | €15,199 | +€2,985 | +24.4% |
| Current assets | 29/58 | €10,637 | €72,436 | +€61,800 | +581.0% |
| Amounts receivable within one year | 40/41 | €3,819 | €61,323 | +€57,504 | +1505.9% |
| Trade receivables | 40 | €2 | €49,205 | +€49,203 | +2050112.9% |
| Other amounts receivable | 41 | €3,816 | €12,118 | +€8,302 | +217.5% |
| Cash at bank and in hand | 54/58 | €606 | €3,374 | +€2,769 | +457.0% |
| Deferred charges and accrued income | 490/1 | €6,212 | €7,739 | +€1,527 | +24.6% |
| Total equity and liabilities | 10/49 | €180,642 | €486,643 | +€306,001 | +169.4% |
| Equity | 10/15 | -€128,377 | -€119,523 | +€8,854 | +6.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,377 | -€124,523 | +€8,854 | +6.6% |
| Amounts payable | 17/49 | €309,019 | €606,165 | +€297,146 | +96.2% |
| Amounts payable within one year | 42/48 | €284,694 | €606,165 | +€321,472 | +112.9% |
| Trade debts | 44 | €48,203 | €124,808 | +€76,605 | +158.9% |
| Suppliers | 440/4 | €48,203 | €124,808 | +€76,605 | +158.9% |
| Taxes, remuneration and social security | 45 | €41,368 | €52,636 | +€11,268 | +27.2% |
| Taxes | 450/3 | €3,433 | €336 | -€3,097 | -90.2% |
| Remuneration and social security | 454/9 | €37,935 | €52,300 | +€14,365 | +37.9% |
| Other amounts payable | 47/48 | €195,123 | €428,721 | +€233,598 | +119.7% |
| Accrued charges and deferred income | 492/3 | €24,325 | €0 | -€24,325 | -100.0% |
| Remuneration, social security and pensions | 62 | €401,524 | €486,016 | +€84,492 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,656 | €58,410 | +€27,754 | +90.5% |
| Other operating charges | 640/8 | €427 | €17,653 | +€17,226 | +4037.4% |
| Gross operating margin | 9900 | €297,066 | €571,217 | +€274,151 | +92.3% |
| Operating profit (loss) | 9901 | -€135,540 | €9,138 | +€144,679 | |
| Financial income | 75/76B | €2,659 | €125 | -€2,534 | -95.3% |
| Recurring financial income | 75 | €2,659 | €125 | -€2,534 | -95.3% |
| Financial charges | 65/66B | €87 | €204 | +€117 | +134.2% |
| Recurring financial charges | 65 | €87 | €204 | +€117 | +134.2% |
| Profit (loss) for the period before taxes | 9903 | -€132,968 | €9,059 | +€142,028 | |
| Income taxes | 67/77 | €408 | €205 | -€203 | -49.7% |
| Profit (loss) for the period | 9904 | -€133,377 | €8,854 | +€142,231 | |
| Profit (loss) for the period to be appropriated | 9905 | -€133,377 | €8,854 | +€142,231 |
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 12 October 2026 via checked.be.