Gybe Management: 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.
Gybe Management
Largest movements
- Cash +€170,039
up €170,039 (+401.2%), from €42,380 to €212,419
mainly Net result for the year (+€126,141) and Tax, wage and social debts (+€48,212)
- Receivables within one year -€35,533
no longer reported in 2025 (was €35,533)
- Profit (loss) carried forward +€126,141
up €126,141 (+521.3%), from €24,196 to €150,337
- Tax, wage and social debts +€48,212
up €48,212 (+741.7%), from €6,500 to €54,712
- Advances received -€39,930
no longer reported in 2025 (was €39,930)
- Gross operating margin +€131,966
up €131,966 (+429.7%), from €30,713 to €162,679
- Taxes +€29,674
up €29,674 (+456.5%), from €6,500 to €36,174
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 | €77,913 | €213,317 | +€135,404 | +173.8% |
| Fixed assets | 21/28 | - | €898 | +€898 | |
| Tangible fixed assets | 22/27 | - | €898 | +€898 | |
| Furniture and vehicles | 24 | - | €898 | +€898 | |
| Current assets | 29/58 | €77,913 | €212,419 | +€134,506 | +172.6% |
| Amounts receivable within one year | 40/41 | €35,533 | - | -€35,533 | |
| Trade receivables | 40 | €35,533 | - | -€35,533 | |
| Cash at bank and in hand | 54/58 | €42,380 | €212,419 | +€170,039 | +401.2% |
| Total equity and liabilities | 10/49 | €77,913 | €213,317 | +€135,404 | +173.8% |
| Equity | 10/15 | €29,196 | €155,337 | +€126,141 | +432.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,196 | €150,337 | +€126,141 | +521.3% |
| Amounts payable | 17/49 | €48,717 | €57,980 | +€9,263 | +19.0% |
| Amounts payable within one year | 42/48 | €48,717 | €57,980 | +€9,263 | +19.0% |
| Trade debts | 44 | €2,287 | €2,031 | -€256 | -11.2% |
| Suppliers | 440/4 | €2,287 | €2,031 | -€256 | -11.2% |
| Advances received on contracts in progress | 46 | €39,930 | - | -€39,930 | |
| Taxes, remuneration and social security | 45 | €6,500 | €54,712 | +€48,212 | +741.7% |
| Taxes | 450/3 | €6,500 | €54,712 | +€48,212 | +741.7% |
| Other amounts payable | 47/48 | - | €1,238 | +€1,238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €175 | +€175 | |
| Gross operating margin | 9900 | €30,713 | €162,679 | +€131,966 | +429.7% |
| Operating profit (loss) | 9901 | €30,713 | €162,504 | +€131,791 | +429.1% |
| Financial charges | 65/66B | €17 | €189 | +€172 | +1010.7% |
| Recurring financial charges | 65 | €17 | €189 | +€172 | +1010.7% |
| Profit (loss) for the period before taxes | 9903 | €30,696 | €162,315 | +€131,619 | +428.8% |
| Income taxes | 67/77 | €6,500 | €36,174 | +€29,674 | +456.5% |
| Profit (loss) for the period | 9904 | €24,196 | €126,141 | +€101,945 | +421.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,196 | €126,141 | +€101,945 | +421.3% |
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.