GYBBIT: 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.
GYBBIT
Largest movements
- Cash -€68,714
down €68,714 (-55.4%), from €123,992 to €55,278
mainly Other debts (-€160,377) and Investment in fixed assets (net) (-€24,271)
- Intangible fixed assets -€19,678
down €19,678 (-11.8%), from €167,125 to €147,448
- Tangible fixed assets +€16,109
up €16,109 (+76.6%), from €21,024 to €37,133
of which Other tangible fixed assets: +€11,992
- Other debts -€160,377
down €160,377 (-96.5%), from €166,193 to €5,815
- Reserves +€103,804
up €103,804 (+84.3%), from €123,151 to €226,955
- Current portion of long-term debt -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Gross operating margin +€32,403
up €32,403 (+22.5%), from €144,223 to €176,626
- Taxes +€9,357
up €9,357 (+28.2%), from €33,219 to €42,576
- Depreciation +€2,353
up €2,353 (+9.2%), from €25,486 to €27,839
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 | €358,086 | €282,114 | -€75,972 | -21.2% |
| Fixed assets | 21/28 | €188,149 | €184,581 | -€3,568 | -1.9% |
| Intangible fixed assets | 21 | €167,125 | €147,448 | -€19,678 | -11.8% |
| Tangible fixed assets | 22/27 | €21,024 | €37,133 | +€16,109 | +76.6% |
| Plant, machinery and equipment | 23 | - | €4,120 | +€4,120 | |
| Furniture and vehicles | 24 | €21,024 | €21,021 | -€3 | 0.0% |
| Other tangible fixed assets | 26 | - | €11,992 | +€11,992 | |
| Current assets | 29/58 | €169,936 | €97,533 | -€72,403 | -42.6% |
| Amounts receivable within one year | 40/41 | €40,767 | €39,446 | -€1,321 | -3.2% |
| Trade receivables | 40 | €40,767 | €39,446 | -€1,321 | -3.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €123,992 | €55,278 | -€68,714 | -55.4% |
| Deferred charges and accrued income | 490/1 | €5,178 | €2,809 | -€2,369 | -45.7% |
| Total equity and liabilities | 10/49 | €358,086 | €282,114 | -€75,972 | -21.2% |
| Equity | 10/15 | €143,151 | €246,955 | +€103,804 | +72.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €123,151 | €226,955 | +€103,804 | +84.3% |
| Distributable reserves | 133 | €123,151 | €226,955 | +€103,804 | +84.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €214,935 | €35,159 | -€179,775 | -83.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €214,935 | €35,159 | -€179,775 | -83.6% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €0 | -€20,000 | -100.0% |
| Trade debts | 44 | €6,946 | €7,567 | +€621 | +8.9% |
| Suppliers | 440/4 | €6,946 | €7,567 | +€621 | +8.9% |
| Taxes, remuneration and social security | 45 | €21,796 | €21,777 | -€19 | -0.1% |
| Taxes | 450/3 | €21,796 | €21,777 | -€19 | -0.1% |
| Other amounts payable | 47/48 | €166,193 | €5,815 | -€160,377 | -96.5% |
| Non-recurring operating income | 76A | - | €13,711 | +€13,711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,486 | €27,839 | +€2,353 | +9.2% |
| Other operating charges | 640/8 | €917 | €1,072 | +€155 | +16.9% |
| Non-recurring operating charges | 66A | - | €677 | +€677 | |
| Gross operating margin | 9900 | €144,223 | €176,626 | +€32,403 | +22.5% |
| Operating profit (loss) | 9901 | €117,819 | €147,037 | +€29,218 | +24.8% |
| Financial income | 75/76B | - | €1,726 | +€1,726 | |
| Recurring financial income | 75 | - | €1,726 | +€1,726 | |
| Financial charges | 65/66B | €889 | €2,384 | +€1,495 | +168.3% |
| Recurring financial charges | 65 | €889 | €2,384 | +€1,495 | +168.3% |
| Profit (loss) for the period before taxes | 9903 | €116,931 | €146,380 | +€29,449 | +25.2% |
| Income taxes | 67/77 | €33,219 | €42,576 | +€9,357 | +28.2% |
| Profit (loss) for the period | 9904 | €83,712 | €103,804 | +€20,092 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,712 | €103,804 | +€20,092 | +24.0% |
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 10 October 2026 via checked.be.