GIBELLA CONSTRUCTION: what changed
Two fiscal 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.
GIBELLA CONSTRUCTION
Largest movements
- Tangible fixed assets -€14,769
down €14,769 (-36.7%), from €40,225 to €25,455
of which Furniture and vehicles: -€14,272
- Receivables within one year +€11,526
up €11,526 (+107.2%), from €10,756 to €22,282
of which Trade receivables: +€11,103
- Stocks and contracts -€6,194
no longer reported in 2025 (was €6,194)
- Cash -€3,283
down €3,283 (-78.5%), from €4,181 to €898
mainly Net result for the year (-€19,900) and Receivables within one year (-€11,526)
- Profit (loss) carried forward -€27,925
no longer reported in 2025 (was €27,925)
- Other debts +€25,025
new in 2025: €25,025
- Trade debts +€9,404
up €9,404 (+500.1%), from €1,880 to €11,285
- Tax, wage and social debts -€7,160
no longer reported in 2025 (was €7,160)
- Current portion of long-term debt -€6,866
down €6,866 (-56.2%), from €12,206 to €5,341
- Gross operating margin -€30,571
down €30,571, from €25,214 to -€5,357
- Financial charges -€9,800
down €9,800 (-88.4%), from €11,090 to €1,291
- Other operating charges -€1,779
down €1,779 (-44.0%), from €4,039 to €2,260
- Depreciation +€1,748
up €1,748 (+18.5%), from €9,451 to €11,199
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 | €64,513 | €51,652 | -€12,861 | -19.9% |
| Fixed assets | 21/28 | €40,225 | €25,455 | -€14,769 | -36.7% |
| Tangible fixed assets | 22/27 | €40,225 | €25,455 | -€14,769 | -36.7% |
| Plant, machinery and equipment | 23 | €1,363 | €865 | -€498 | -36.5% |
| Furniture and vehicles | 24 | €38,862 | €24,590 | -€14,272 | -36.7% |
| Current assets | 29/58 | €24,288 | €26,196 | +€1,908 | +7.9% |
| Stocks and contracts in progress | 3 | €6,194 | - | -€6,194 | |
| Stocks | 30/36 | €6,194 | - | -€6,194 | |
| Amounts receivable within one year | 40/41 | €10,756 | €22,282 | +€11,526 | +107.2% |
| Trade receivables | 40 | €4,266 | €15,369 | +€11,103 | +260.3% |
| Other amounts receivable | 41 | €6,491 | €6,913 | +€422 | +6.5% |
| Cash at bank and in hand | 54/58 | €4,181 | €898 | -€3,283 | -78.5% |
| Deferred charges and accrued income | 490/1 | €3,156 | €3,016 | -€141 | -4.5% |
| Total equity and liabilities | 10/49 | €64,513 | €51,652 | -€12,861 | -19.9% |
| Equity | 10/15 | €37,925 | €10,000 | -€27,925 | -73.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | - | -€10,000 | |
| Other | 1109/19 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €27,925 | - | -€27,925 | |
| Amounts payable | 17/49 | €26,588 | €41,652 | +€15,064 | +56.7% |
| Amounts payable after more than one year | 17 | €5,341 | - | -€5,341 | |
| Financial debts | 170/4 | €5,341 | - | -€5,341 | |
| Amounts payable within one year | 42/48 | €21,247 | €41,651 | +€20,404 | +96.0% |
| Current portion of amounts payable after more than one year | 42 | €12,206 | €5,341 | -€6,866 | -56.2% |
| Trade debts | 44 | €1,880 | €11,285 | +€9,404 | +500.1% |
| Suppliers | 440/4 | €1,880 | €11,285 | +€9,404 | +500.1% |
| Taxes, remuneration and social security | 45 | €7,160 | - | -€7,160 | |
| Taxes | 450/3 | €7,160 | - | -€7,160 | |
| Other amounts payable | 47/48 | - | €25,025 | +€25,025 | |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,451 | €11,199 | +€1,748 | +18.5% |
| Other operating charges | 640/8 | €4,039 | €2,260 | -€1,779 | -44.0% |
| Gross operating margin | 9900 | €25,214 | -€5,357 | -€30,571 | |
| Operating profit (loss) | 9901 | €11,723 | -€18,817 | -€30,540 | |
| Financial income | 75/76B | €111 | €207 | +€96 | +86.5% |
| Recurring financial income | 75 | €111 | €207 | +€96 | +86.5% |
| Financial charges | 65/66B | €11,090 | €1,291 | -€9,800 | -88.4% |
| Recurring financial charges | 65 | €11,090 | €1,291 | -€9,800 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €744 | -€19,900 | -€20,644 | |
| Profit (loss) for the period | 9904 | €744 | -€19,900 | -€20,644 | |
| Profit (loss) for the period to be appropriated | 9905 | €744 | -€19,900 | -€20,644 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.