GIBSON: 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.
GIBSON
Largest movements
- Receivables within one year -€14,113
down €14,113 (-48.0%), from €29,433 to €15,320
of which Other amounts receivable: -€15,807
- Cash -€11,349
down €11,349 (-59.8%), from €18,975 to €7,627
mainly Contributions, distributions and other (-€45,000) and Tax, wage and social debts (-€1,518)
- Reserves -€27,094
down €27,094 (-66.0%), from €41,075 to €13,981
- Short-term financial debts +€4,176
new in 2025: €4,176
- Tax, wage and social debts -€1,518
down €1,518 (-20.3%), from €7,474 to €5,956
- Financial charges +€1,275
up €1,275 (+129%), from €985 to €2,260
- Gross operating margin +€1,177
up €1,177 (+4.7%), from €25,281 to €26,457
- Other operating charges -€928
down €928 (-70.3%), from €1,320 to €392
- Taxes -€562
down €562 (-9.6%), from €5,874 to €5,312
- Depreciation +€346
up €346 (+41.0%), from €844 to €1,190
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 | €53,121 | €28,195 | -€24,926 | -46.9% |
| Fixed assets | 21/28 | €3,542 | €3,794 | +€253 | +7.1% |
| Tangible fixed assets | 22/27 | €3,542 | €3,794 | +€253 | +7.1% |
| Plant, machinery and equipment | 23 | €443 | €847 | +€404 | +91.2% |
| Furniture and vehicles | 24 | €1,249 | €1,284 | +€35 | +2.8% |
| Other tangible fixed assets | 26 | €1,850 | €1,664 | -€186 | -10.1% |
| Current assets | 29/58 | €49,579 | €24,401 | -€25,179 | -50.8% |
| Amounts receivable within one year | 40/41 | €29,433 | €15,320 | -€14,113 | -48.0% |
| Trade receivables | 40 | €10,406 | €12,100 | +€1,694 | +16.3% |
| Other amounts receivable | 41 | €19,027 | €3,220 | -€15,807 | -83.1% |
| Cash at bank and in hand | 54/58 | €18,975 | €7,627 | -€11,349 | -59.8% |
| Deferred charges and accrued income | 490/1 | €1,171 | €1,454 | +€283 | +24.2% |
| Total equity and liabilities | 10/49 | €53,121 | €28,195 | -€24,926 | -46.9% |
| Equity | 10/15 | €43,075 | €15,981 | -€27,094 | -62.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,075 | €13,981 | -€27,094 | -66.0% |
| Distributable reserves | 133 | €41,075 | €13,981 | -€27,094 | -66.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,047 | €12,215 | +€2,168 | +21.6% |
| Amounts payable within one year | 42/48 | €10,047 | €12,215 | +€2,168 | +21.6% |
| Financial debts | 43 | - | €4,176 | +€4,176 | |
| Credit institutions | 430/8 | - | €4,176 | +€4,176 | |
| Trade debts | 44 | €2,573 | €2,083 | -€490 | -19.0% |
| Suppliers | 440/4 | €2,573 | €2,083 | -€490 | -19.0% |
| Taxes, remuneration and social security | 45 | €7,474 | €5,956 | -€1,518 | -20.3% |
| Taxes | 450/3 | €7,474 | €5,956 | -€1,518 | -20.3% |
| Non-recurring operating income | 76A | €3,680 | €0 | -€3,680 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €844 | €1,190 | +€346 | +41.0% |
| Other operating charges | 640/8 | €1,320 | €392 | -€928 | -70.3% |
| Gross operating margin | 9900 | €25,281 | €26,457 | +€1,177 | +4.7% |
| Operating profit (loss) | 9901 | €23,117 | €24,875 | +€1,758 | +7.6% |
| Financial income | 75/76B | €904 | €602 | -€302 | -33.4% |
| Recurring financial income | 75 | €904 | €602 | -€302 | -33.4% |
| Financial charges | 65/66B | €985 | €2,260 | +€1,275 | +129% |
| Recurring financial charges | 65 | €985 | €2,260 | +€1,275 | +129% |
| Profit (loss) for the period before taxes | 9903 | €23,036 | €23,218 | +€182 | +0.8% |
| Income taxes | 67/77 | €5,874 | €5,312 | -€562 | -9.6% |
| Profit (loss) for the period | 9904 | €17,162 | €17,906 | +€744 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,162 | €17,906 | +€744 | +4.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.