Gibhor-Assur: 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.
Gibhor-Assur
Largest movements
- Cash -€662
down €662 (-82.3%), from €805 to €142
mainly Net result for the year (-€1,630) and Investment in fixed assets (net) (-€749)
- Tangible fixed assets +€201
up €201 (+11.7%), from €1,720 to €1,922
- Deferred charges and accrued income +€40
new in 2025: €40
- Profit (loss) carried forward -€1,630
down €1,630 (-11.8%), from -€13,757 to -€15,387
- Trade debts +€1,054
up €1,054 (+29.0%), from €3,638 to €4,691
- Other debts +€155
up €155 (+1.3%), from €11,645 to €11,800
- Turnover +€40,593
up €40,593 (+10,365%), from €392 to €40,984
- Purchases and services +€27,778
up €27,778 (+207%), from €13,427 to €41,205
- Gross operating margin +€12,815
up €12,815 (+98.3%), from -€13,035 to -€220
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 | €3,525 | €3,104 | -€421 | -11.9% |
| Fixed assets | 21/28 | €2,720 | €2,922 | +€201 | +7.4% |
| Tangible fixed assets | 22/27 | €1,720 | €1,922 | +€201 | +11.7% |
| Furniture and vehicles | 24 | €1,720 | €1,922 | +€201 | +11.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €805 | €182 | -€622 | -77.4% |
| Cash at bank and in hand | 54/58 | €805 | €142 | -€662 | -82.3% |
| Deferred charges and accrued income | 490/1 | - | €40 | +€40 | |
| Total equity and liabilities | 10/49 | €3,525 | €3,104 | -€421 | -11.9% |
| Equity | 10/15 | -€11,757 | -€13,387 | -€1,630 | -13.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,757 | -€15,387 | -€1,630 | -11.8% |
| Amounts payable | 17/49 | €15,282 | €16,491 | +€1,209 | +7.9% |
| Amounts payable within one year | 42/48 | €15,282 | €16,491 | +€1,209 | +7.9% |
| Trade debts | 44 | €3,638 | €4,691 | +€1,054 | +29.0% |
| Suppliers | 440/4 | €3,638 | €4,691 | +€1,054 | +29.0% |
| Other amounts payable | 47/48 | €11,645 | €11,800 | +€155 | +1.3% |
| Turnover | 70 | €392 | €40,984 | +€40,593 | +10,365% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,427 | €41,205 | +€27,778 | +207% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289 | €547 | +€259 | +89.6% |
| Other operating charges | 640/8 | €387 | €735 | +€348 | +89.9% |
| Gross operating margin | 9900 | -€13,035 | -€220 | +€12,815 | +98.3% |
| Operating profit (loss) | 9901 | -€13,711 | -€1,503 | +€12,208 | +89.0% |
| Financial charges | 65/66B | €46 | €127 | +€80 | +173% |
| Recurring financial charges | 65 | €46 | €127 | +€80 | +173% |
| Profit (loss) for the period before taxes | 9903 | -€13,757 | -€1,630 | +€12,128 | +88.2% |
| Profit (loss) for the period | 9904 | -€13,757 | -€1,630 | +€12,128 | +88.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,757 | -€1,630 | +€12,128 | +88.2% |
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 31 October 2026 via checked.be.