GIBMI: 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.
GIBMI
Largest movements
- Cash -€18,294
down €18,294 (-63.0%), from €29,019 to €10,726
mainly Other debts (-€97,295) and Debts after one year (-€23,977)
- Other debts -€97,295
down €97,295 (-41.5%), from €234,277 to €136,982
- Reserves +€39,100
new in 2025: €39,100
- Tax, wage and social debts +€25,737
up €25,737 (+71.7%), from €35,884 to €61,621
- Debts after one year -€23,977
down €23,977 (-16.6%), from €144,238 to €120,261
- Profit (loss) carried forward +€22,194
up €22,194 (+28.1%), from €79,086 to €101,281
- Gross operating margin +€24,892
up €24,892 (+25.6%), from €97,196 to €122,088
- Taxes +€10,686
up €10,686 (+54.9%), from €19,448 to €30,135
- Other operating charges -€2,300
down €2,300 (-95.4%), from €2,412 to €112
- Financial charges +€2,228
up €2,228 (+40.9%), from €5,441 to €7,669
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 | €521,376 | €504,148 | -€17,229 | -3.3% |
| Fixed assets | 21/28 | €468,134 | €466,089 | -€2,045 | -0.4% |
| Tangible fixed assets | 22/27 | €9,024 | €6,979 | -€2,045 | -22.7% |
| Plant, machinery and equipment | 23 | €9,024 | €6,979 | -€2,045 | -22.7% |
| Financial fixed assets | 28 | €459,110 | €459,110 | = | 0.0% |
| Current assets | 29/58 | €53,243 | €38,059 | -€15,184 | -28.5% |
| Amounts receivable within one year | 40/41 | €24,223 | €27,333 | +€3,110 | +12.8% |
| Trade receivables | 40 | €10,890 | €14,000 | +€3,110 | +28.6% |
| Other amounts receivable | 41 | €13,333 | €13,333 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,019 | €10,726 | -€18,294 | -63.0% |
| Total equity and liabilities | 10/49 | €521,376 | €504,148 | -€17,229 | -3.3% |
| Equity | 10/15 | €84,086 | €145,381 | +€61,294 | +72.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €39,100 | +€39,100 | |
| Distributable reserves | 133 | - | €39,100 | +€39,100 | |
| Profit (loss) carried forward | 14 | €79,086 | €101,281 | +€22,194 | +28.1% |
| Amounts payable | 17/49 | €437,290 | €358,767 | -€78,523 | -18.0% |
| Amounts payable after more than one year | 17 | €144,238 | €120,261 | -€23,977 | -16.6% |
| Financial debts | 170/4 | €144,238 | €120,261 | -€23,977 | -16.6% |
| Amounts payable within one year | 42/48 | €293,052 | €238,506 | -€54,546 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €22,891 | €23,977 | +€1,086 | +4.7% |
| Trade debts | 44 | - | €15,926 | +€15,926 | |
| Suppliers | 440/4 | - | €15,926 | +€15,926 | |
| Taxes, remuneration and social security | 45 | €35,884 | €61,621 | +€25,737 | +71.7% |
| Taxes | 450/3 | €35,884 | €61,621 | +€25,737 | +71.7% |
| Other amounts payable | 47/48 | €234,277 | €136,982 | -€97,295 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,201 | €2,045 | +€844 | +70.2% |
| Other operating charges | 640/8 | €2,412 | €112 | -€2,300 | -95.4% |
| Gross operating margin | 9900 | €97,196 | €122,088 | +€24,892 | +25.6% |
| Operating profit (loss) | 9901 | €93,582 | €119,931 | +€26,348 | +28.2% |
| Financial charges | 65/66B | €5,441 | €7,669 | +€2,228 | +40.9% |
| Recurring financial charges | 65 | €5,441 | €7,669 | +€2,228 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €88,141 | €112,262 | +€24,121 | +27.4% |
| Income taxes | 67/77 | €19,448 | €30,135 | +€10,686 | +54.9% |
| Profit (loss) for the period | 9904 | €68,693 | €82,127 | +€13,435 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,693 | €82,127 | +€13,435 | +19.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.