GIJBELS RAMEN: what changed
GIJBELS RAMEN
Largest movements
- Tangible fixed assets +€63,118
up €63,118 (+57.7%), from €109,477 to €172,595
of which Furniture and vehicles: +€73,690
- Receivables within one year +€19,439
up €19,439 (+52.2%), from €37,252 to €56,691
of which Other amounts receivable: +€20,819
- Cash -€9,097
down €9,097 (-14.6%), from €62,241 to €53,144
mainly Investment in fixed assets (net) (-€96,803) and Receivables within one year (-€19,439)
- Stocks and contracts +€4,682
up €4,682 (+16.6%), from €28,176 to €32,858
of which Stocks: +€22,182
- Deferred charges and accrued income -€4,519
down €4,519 (-96.8%), from €4,670 to €151
- Reserves +€43,435
up €43,435 (+45.8%), from €94,787 to €138,222
of which Distributable reserves: +€43,435
- Debts after one year +€16,833
up €16,833 (+26.0%), from €64,708 to €81,541
- Current portion of long-term debt +€10,823
up €10,823 (+48.5%), from €22,330 to €33,153
- Trade debts +€10,799
up €10,799 (+88.5%), from €12,205 to €23,004
- Tax, wage and social debts -€7,065
down €7,065 (-90.9%), from €7,770 to €705
- Gross operating margin +€37,792
up €37,792 (+95.8%), from €39,459 to €77,251
- Financial income +€24,810
up €24,810 (+2,457%), from €1,010 to €25,820
of which Non-recurring financial income: +€25,000
- Taxes +€19,700
up €19,700 (+1,962%), from €1,004 to €20,705
- Depreciation +€7,948
up €7,948 (+30.9%), from €25,737 to €33,685
- Financial charges -€1,015
down €1,015 (-20.2%), from €5,034 to €4,019
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 | €241,815 | €315,439 | +€73,624 | +30.4% |
| Fixed assets | 21/28 | €109,477 | €172,595 | +€63,118 | +57.7% |
| Tangible fixed assets | 22/27 | €109,477 | €172,595 | +€63,118 | +57.7% |
| Land and buildings | 22 | €1,159 | €974 | -€185 | -16.0% |
| Plant, machinery and equipment | 23 | €77,152 | €66,765 | -€10,387 | -13.5% |
| Furniture and vehicles | 24 | €31,166 | €104,856 | +€73,690 | +236% |
| Current assets | 29/58 | €132,338 | €142,844 | +€10,506 | +7.9% |
| Stocks and contracts in progress | 3 | €28,176 | €32,858 | +€4,682 | +16.6% |
| Stocks | 30/36 | €10,676 | €32,858 | +€22,182 | +208% |
| Contracts in progress | 37 | €17,500 | - | -€17,500 | |
| Amounts receivable within one year | 40/41 | €37,252 | €56,691 | +€19,439 | +52.2% |
| Trade receivables | 40 | €19,201 | €17,822 | -€1,380 | -7.2% |
| Other amounts receivable | 41 | €18,051 | €38,869 | +€20,819 | +115% |
| Cash at bank and in hand | 54/58 | €62,241 | €53,144 | -€9,097 | -14.6% |
| Deferred charges and accrued income | 490/1 | €4,670 | €151 | -€4,519 | -96.8% |
| Total equity and liabilities | 10/49 | €241,815 | €315,439 | +€73,624 | +30.4% |
| Equity | 10/15 | €133,602 | €177,037 | +€43,435 | +32.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €94,787 | €138,222 | +€43,435 | +45.8% |
| 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 | €92,927 | €136,362 | +€43,435 | +46.7% |
| Profit (loss) carried forward | 14 | €26,415 | €26,415 | = | 0.0% |
| Amounts payable | 17/49 | €108,213 | €138,403 | +€30,190 | +27.9% |
| Amounts payable after more than one year | 17 | €64,708 | €81,541 | +€16,833 | +26.0% |
| Financial debts | 170/4 | €64,708 | €81,541 | +€16,833 | +26.0% |
| Amounts payable within one year | 42/48 | €42,305 | €56,862 | +€14,557 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €22,330 | €33,153 | +€10,823 | +48.5% |
| Trade debts | 44 | €12,205 | €23,004 | +€10,799 | +88.5% |
| Suppliers | 440/4 | €12,205 | €23,004 | +€10,799 | +88.5% |
| Taxes, remuneration and social security | 45 | €7,770 | €705 | -€7,065 | -90.9% |
| Taxes | 450/3 | €7,770 | €705 | -€7,065 | -90.9% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,737 | €33,685 | +€7,948 | +30.9% |
| Other operating charges | 640/8 | €1,626 | €1,228 | -€398 | -24.5% |
| Gross operating margin | 9900 | €39,459 | €77,251 | +€37,792 | +95.8% |
| Operating profit (loss) | 9901 | €12,096 | €42,338 | +€30,243 | +250% |
| Financial income | 75/76B | €1,010 | €25,820 | +€24,810 | +2,457% |
| Recurring financial income | 75 | €1,010 | €820 | -€190 | -18.8% |
| Non-recurring financial income | 76B | - | €25,000 | +€25,000 | |
| Financial charges | 65/66B | €5,034 | €4,019 | -€1,015 | -20.2% |
| Recurring financial charges | 65 | €5,034 | €4,019 | -€1,015 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €8,071 | €64,139 | +€56,068 | +695% |
| Income taxes | 67/77 | €1,004 | €20,705 | +€19,700 | +1,962% |
| Profit (loss) for the period | 9904 | €7,067 | €43,435 | +€36,368 | +515% |
| Profit (loss) for the period to be appropriated | 9905 | €7,067 | €43,435 | +€36,368 | +515% |
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 8 November 2026 via checked.be.