GIBS: 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.
GIBS
Largest movements
- Cash +€73
up €73 (+27.0%), from €272 to €345
mainly Other debts (+€200)
- Reserves -€41,615
down €41,615 (-95.7%), from €43,474 to €1,859
of which Distributable reserves: -€41,615
- Profit (loss) carried forward +€41,488
up €41,488 (+66.9%), from -€62,056 to -€20,568
- Other debts +€200
up €200 (+76.5%), from €262 to €462
- Gross operating margin -€127
new in 2025: -€127
- Financial charges -€30
down €30 (-100%), from €30 to €0
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 | €272 | €345 | +€73 | +27.0% |
| Current assets | 29/58 | €272 | €345 | +€73 | +27.0% |
| Cash at bank and in hand | 54/58 | €272 | €345 | +€73 | +27.0% |
| Total equity and liabilities | 10/49 | €272 | €345 | +€73 | +27.0% |
| Equity | 10/15 | €10 | -€117 | -€127 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €43,474 | €1,859 | -€41,615 | -95.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €41,615 | €0 | -€41,615 | -100% |
| Profit (loss) carried forward | 14 | -€62,056 | -€20,568 | +€41,488 | +66.9% |
| Amounts payable | 17/49 | €262 | €462 | +€200 | +76.5% |
| Amounts payable within one year | 42/48 | €262 | €462 | +€200 | +76.5% |
| Other amounts payable | 47/48 | €262 | €462 | +€200 | +76.5% |
| Gross operating margin | 9900 | - | -€127 | -€127 | |
| Operating profit (loss) | 9901 | - | -€127 | -€127 | |
| Financial charges | 65/66B | €30 | €0 | -€30 | -100% |
| Recurring financial charges | 65 | €30 | €0 | -€30 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€30 | -€127 | -€97 | -323% |
| Profit (loss) for the period | 9904 | -€30 | -€127 | -€97 | -323% |
| Profit (loss) for the period to be appropriated | 9905 | -€30 | -€127 | -€97 | -323% |
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 14 October 2026 via checked.be.