John Gybels Solutions: 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.
John Gybels Solutions
Largest movements
- Receivables within one year -€620,531
down €620,531 (-76.8%), from €807,856 to €187,325
of which Trade receivables: -€539,031
- Receivables after one year +€500,000
up €500,000 (+28.6%), from €1.8m to €2.3m
- Cash +€174,526
up €174,526 (+105%), from €165,852 to €340,378
mainly Receivables within one year (+€620,531) and Other debts (+€62,500)
- Deferred charges and accrued income +€57,598
up €57,598 (+674%), from €8,544 to €66,142
- Reserves +€761,350
up €761,350 (+2,428%), from €31,351 to €792,702
- Profit (loss) carried forward -€761,192
no longer reported in 2025 (was €761,192)
- Other debts +€62,500
up €62,500 (+1.7%), from €3.7m to €3.8m
- Accrued charges and deferred income +€61,425
new in 2025: €61,425
- Gross operating margin -€144,163
down €144,163 (-50.3%), from €286,415 to €142,253
- Financial charges +€63,424
up €63,424 (+3,557%), from €1,783 to €65,207
- Financial income +€60,363
up €60,363 (+88,250%), from €68 to €60,431
- Taxes -€38,560
down €38,560 (-90.7%), from €42,504 to €3,944
- Depreciation +€17,111
up €17,111 (+102%), from €16,806 to €33,917
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 | €4,630,978 | €4,716,306 | +€85,328 | +1.8% |
| Fixed assets | 21/28 | €1,898,726 | €1,872,461 | -€26,266 | -1.4% |
| Tangible fixed assets | 22/27 | €148,726 | €122,461 | -€26,266 | -17.7% |
| Plant, machinery and equipment | 23 | - | €2,475 | +€2,475 | |
| Furniture and vehicles | 24 | €148,726 | €119,985 | -€28,741 | -19.3% |
| Financial fixed assets | 28 | €1,750,000 | €1,750,000 | = | 0.0% |
| Current assets | 29/58 | €2,732,252 | €2,843,845 | +€111,594 | +4.1% |
| Amounts receivable after more than one year | 29 | €1,750,000 | €2,250,000 | +€500,000 | +28.6% |
| Other amounts receivable | 291 | €1,750,000 | €2,250,000 | +€500,000 | +28.6% |
| Amounts receivable within one year | 40/41 | €807,856 | €187,325 | -€620,531 | -76.8% |
| Trade receivables | 40 | €572,391 | €33,360 | -€539,031 | -94.2% |
| Other amounts receivable | 41 | €235,465 | €153,965 | -€81,500 | -34.6% |
| Cash at bank and in hand | 54/58 | €165,852 | €340,378 | +€174,526 | +105% |
| Deferred charges and accrued income | 490/1 | €8,544 | €66,142 | +€57,598 | +674% |
| Total equity and liabilities | 10/49 | €4,630,978 | €4,716,306 | +€85,328 | +1.8% |
| Equity | 10/15 | €811,143 | €811,302 | +€159 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,351 | €792,702 | +€761,350 | +2,428% |
| Distributable reserves | 133 | €31,351 | €792,702 | +€761,350 | +2,428% |
| Profit (loss) carried forward | 14 | €761,192 | - | -€761,192 | |
| Amounts payable | 17/49 | €3,819,835 | €3,905,004 | +€85,170 | +2.2% |
| Amounts payable after more than one year | 17 | €54,652 | €34,793 | -€19,859 | -36.3% |
| Financial debts | 170/4 | €54,652 | €34,793 | -€19,859 | -36.3% |
| Amounts payable within one year | 42/48 | €3,765,183 | €3,808,787 | +€43,604 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €19,131 | €19,859 | +€728 | +3.8% |
| Trade debts | 44 | €15,051 | €14,863 | -€187 | -1.2% |
| Suppliers | 440/4 | €15,051 | €14,863 | -€187 | -1.2% |
| Taxes, remuneration and social security | 45 | €38,816 | €19,379 | -€19,437 | -50.1% |
| Taxes | 450/3 | €20,672 | €11,466 | -€9,207 | -44.5% |
| Remuneration and social security | 454/9 | €18,144 | €7,913 | -€10,230 | -56.4% |
| Other amounts payable | 47/48 | €3,692,185 | €3,754,685 | +€62,500 | +1.7% |
| Accrued charges and deferred income | 492/3 | - | €61,425 | +€61,425 | |
| Non-recurring operating income | 76A | €18,519 | - | -€18,519 | |
| Remuneration, social security and pensions | 62 | €87,846 | €97,842 | +€9,997 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,806 | €33,917 | +€17,111 | +102% |
| Other operating charges | 640/8 | €3,051 | €1,616 | -€1,435 | -47.0% |
| Gross operating margin | 9900 | €286,415 | €142,253 | -€144,163 | -50.3% |
| Operating profit (loss) | 9901 | €178,713 | €8,878 | -€169,835 | -95.0% |
| Financial income | 75/76B | €68 | €60,431 | +€60,363 | +88,250% |
| Recurring financial income | 75 | €68 | €60,431 | +€60,363 | +88,250% |
| Financial charges | 65/66B | €1,783 | €65,207 | +€63,424 | +3,557% |
| Recurring financial charges | 65 | €1,783 | €65,207 | +€63,424 | +3,557% |
| Profit (loss) for the period before taxes | 9903 | €176,998 | €4,102 | -€172,896 | -97.7% |
| Income taxes | 67/77 | €42,504 | €3,944 | -€38,560 | -90.7% |
| Profit (loss) for the period | 9904 | €134,494 | €159 | -€134,336 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €134,494 | €159 | -€134,336 | -99.9% |
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 24 October 2026 via checked.be.