GIBRU: 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.
GIBRU
Largest movements
- Tangible fixed assets -€13,707
down €13,707 (-15.6%), from €87,799 to €74,092
of which Plant, machinery and equipment: -€9,643
- Receivables within one year +€12,022
up €12,022 (+64.5%), from €18,646 to €30,669
- Trade debts -€7,902
down €7,902 (-84.4%), from €9,366 to €1,463
- Profit (loss) carried forward +€3,691
up €3,691 (+3.8%), from €97,039 to €100,730
- Tax, wage and social debts +€3,480
up €3,480 (+325.6%), from €1,069 to €4,549
- Gross operating margin +€10,524
up €10,524 (+126.9%), from €8,293 to €18,816
- Depreciation +€7,418
up €7,418 (+118.0%), from €6,289 to €13,707
- Financial charges +€278
up €278, from -€254 to €24
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 | €162,111 | €161,380 | -€732 | -0.5% |
| Fixed assets | 21/28 | €87,799 | €74,092 | -€13,707 | -15.6% |
| Tangible fixed assets | 22/27 | €87,799 | €74,092 | -€13,707 | -15.6% |
| Land and buildings | 22 | €35,858 | €31,793 | -€4,065 | -11.3% |
| Plant, machinery and equipment | 23 | €51,942 | €42,299 | -€9,643 | -18.6% |
| Current assets | 29/58 | €74,312 | €87,287 | +€12,976 | +17.5% |
| Amounts receivable within one year | 40/41 | €18,646 | €30,669 | +€12,022 | +64.5% |
| Trade receivables | 40 | €18,646 | €30,669 | +€12,022 | +64.5% |
| Current investments | 50/53 | €156 | €156 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,510 | €56,463 | +€953 | +1.7% |
| Total equity and liabilities | 10/49 | €162,111 | €161,380 | -€732 | -0.5% |
| Equity | 10/15 | €151,677 | €155,368 | +€3,691 | +2.4% |
| Contributions | 10/11 | €49,675 | €49,675 | = | 0.0% |
| Reserves | 13 | €4,963 | €4,963 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,963 | €4,963 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,963 | €4,963 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,039 | €100,730 | +€3,691 | +3.8% |
| Amounts payable | 17/49 | €10,434 | €6,012 | -€4,422 | -42.4% |
| Amounts payable within one year | 42/48 | €10,434 | €6,012 | -€4,422 | -42.4% |
| Trade debts | 44 | €9,366 | €1,463 | -€7,902 | -84.4% |
| Suppliers | 440/4 | €9,366 | €1,463 | -€7,902 | -84.4% |
| Taxes, remuneration and social security | 45 | €1,069 | €4,549 | +€3,480 | +325.6% |
| Taxes | 450/3 | €1,069 | €4,549 | +€3,480 | +325.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,289 | €13,707 | +€7,418 | +118.0% |
| Other operating charges | 640/8 | €1,244 | €1,304 | +€60 | +4.8% |
| Gross operating margin | 9900 | €8,293 | €18,816 | +€10,524 | +126.9% |
| Operating profit (loss) | 9901 | €759 | €3,805 | +€3,045 | +401.1% |
| Financial charges | 65/66B | -€254 | €24 | +€278 | |
| Recurring financial charges | 65 | -€254 | €24 | +€278 | |
| Profit (loss) for the period before taxes | 9903 | €1,013 | €3,781 | +€2,767 | +273.1% |
| Income taxes | 67/77 | €3 | €90 | +€87 | +3031.4% |
| Profit (loss) for the period | 9904 | €1,011 | €3,691 | +€2,680 | +265.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,011 | €3,691 | +€2,680 | +265.2% |
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 7 October 2026 via checked.be.