Gijbels-Billen: what changed
Gijbels-Billen
Largest movements
- Deferred charges and accrued income -€21,084
no longer reported in 2025 (was €21,084)
- Cash -€14,897
down €14,897 (-52.5%), from €28,390 to €13,494
mainly Net result for the year (-€11,676) and Receivables within one year (-€11,323)
- Receivables within one year +€11,323
up €11,323 (+191%), from €5,914 to €17,237
of which Trade receivables: +€9,436
- Tangible fixed assets -€2,070
down €2,070 (-5.1%), from €40,440 to €38,370
of which Land and buildings: -€5,153
- Reserves -€22,000
down €22,000 (-31.0%), from €70,906 to €48,906
of which Distributable reserves: -€22,000
- Debts after one year -€6,645
no longer reported in 2025 (was €6,645)
- Tax, wage and social debts +€3,806
new in 2025: €3,806
- Trade debts -€3,708
down €3,708 (-76.3%), from €4,862 to €1,154
- Other debts +€1,982
up €1,982 (+2,316%), from €86 to €2,067
- Gross operating margin -€63,104
down €63,104 (-99.1%), from €63,677 to €573
- Taxes -€14,519
down €14,519 (-96.9%), from €14,977 to €457
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,828 | €69,101 | -€26,727 | -27.9% |
| Fixed assets | 21/28 | €40,440 | €38,370 | -€2,070 | -5.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €40,440 | €38,370 | -€2,070 | -5.1% |
| Land and buildings | 22 | €34,993 | €29,840 | -€5,153 | -14.7% |
| Plant, machinery and equipment | 23 | €3,145 | €1,977 | -€1,168 | -37.1% |
| Furniture and vehicles | 24 | €2,302 | €6,553 | +€4,251 | +185% |
| Current assets | 29/58 | €55,388 | €30,731 | -€24,657 | -44.5% |
| Amounts receivable within one year | 40/41 | €5,914 | €17,237 | +€11,323 | +191% |
| Trade receivables | 40 | €5,536 | €14,971 | +€9,436 | +170% |
| Other amounts receivable | 41 | €378 | €2,266 | +€1,888 | +499% |
| Cash at bank and in hand | 54/58 | €28,390 | €13,494 | -€14,897 | -52.5% |
| Deferred charges and accrued income | 490/1 | €21,084 | - | -€21,084 | |
| Total equity and liabilities | 10/49 | €95,828 | €69,101 | -€26,727 | -27.9% |
| Equity | 10/15 | €77,106 | €55,429 | -€21,676 | -28.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,906 | €48,906 | -€22,000 | -31.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €69,046 | €47,046 | -€22,000 | -31.9% |
| Profit (loss) carried forward | 14 | - | €324 | +€324 | |
| Amounts payable | 17/49 | €18,722 | €13,671 | -€5,051 | -27.0% |
| Amounts payable after more than one year | 17 | €6,645 | - | -€6,645 | |
| Financial debts | 170/4 | €6,645 | - | -€6,645 | |
| Amounts payable within one year | 42/48 | €12,077 | €13,671 | +€1,594 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €7,130 | €6,645 | -€485 | -6.8% |
| Trade debts | 44 | €4,862 | €1,154 | -€3,708 | -76.3% |
| Suppliers | 440/4 | €4,862 | €1,154 | -€3,708 | -76.3% |
| Taxes, remuneration and social security | 45 | - | €3,806 | +€3,806 | |
| Taxes | 450/3 | - | €3,806 | +€3,806 | |
| Other amounts payable | 47/48 | €86 | €2,067 | +€1,982 | +2,316% |
| Non-recurring operating income | 76A | €26,190 | €150 | -€26,040 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,194 | €8,495 | +€301 | +3.7% |
| Other operating charges | 640/8 | €449 | €515 | +€65 | +14.6% |
| Gross operating margin | 9900 | €63,677 | €573 | -€63,104 | -99.1% |
| Operating profit (loss) | 9901 | €55,035 | -€8,436 | -€63,471 | |
| Financial income | 75/76B | €46 | €1 | -€45 | -98.7% |
| Recurring financial income | 75 | €46 | €1 | -€45 | -98.7% |
| Financial charges | 65/66B | €3,079 | €2,783 | -€295 | -9.6% |
| Recurring financial charges | 65 | €3,079 | €2,783 | -€295 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €52,002 | -€11,219 | -€63,220 | |
| Income taxes | 67/77 | €14,977 | €457 | -€14,519 | -96.9% |
| Profit (loss) for the period | 9904 | €37,025 | -€11,676 | -€48,701 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,025 | -€11,676 | -€48,701 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.