EURO GABY: 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.
EURO GABY
Largest movements
- Tangible fixed assets -€7,572
down €7,572 (-100%), from €7,572 to €0
of which Furniture and vehicles: -€5,962
- Cash +€7,232
up €7,232 (+65.5%), from €11,041 to €18,272
mainly Depreciation (+€7,572) and Other debts (+€2,227)
- Stocks and contracts -€500
down €500 (-17.8%), from €2,807 to €2,307
- Profit (loss) carried forward -€2,329
down €2,329 (-27.9%), from -€8,343 to -€10,672
- Other debts +€2,227
up €2,227 (+34.7%), from €6,415 to €8,642
- Trade debts -€629
down €629 (-40.7%), from €1,547 to €918
- Current portion of long-term debt -€387
no longer reported in 2025 (was €387)
- Tax, wage and social debts +€299
up €299 (+167%), from €179 to €478
- Depreciation +€2,176
up €2,176 (+40.3%), from €5,396 to €7,572
- Gross operating margin -€917
down €917 (-10.6%), from €8,664 to €7,748
- Taxes -€378
no longer reported in 2025 (was €378)
- Other operating charges +€309
up €309 (+119%), from €260 to €569
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 | €21,420 | €20,600 | -€820 | -3.8% |
| Fixed assets | 21/28 | €7,572 | €0 | -€7,572 | -100% |
| Tangible fixed assets | 22/27 | €7,572 | €0 | -€7,572 | -100% |
| Plant, machinery and equipment | 23 | €1,610 | €0 | -€1,610 | -100% |
| Furniture and vehicles | 24 | €5,962 | - | -€5,962 | |
| Current assets | 29/58 | €13,848 | €20,600 | +€6,752 | +48.8% |
| Stocks and contracts in progress | 3 | €2,807 | €2,307 | -€500 | -17.8% |
| Stocks | 30/36 | €2,807 | €2,307 | -€500 | -17.8% |
| Amounts receivable within one year | 40/41 | - | €21 | +€21 | |
| Trade receivables | 40 | - | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €11,041 | €18,272 | +€7,232 | +65.5% |
| Total equity and liabilities | 10/49 | €21,420 | €20,600 | -€820 | -3.8% |
| Equity | 10/15 | €12,892 | €10,563 | -€2,329 | -18.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,235 | €1,235 | = | 0.0% |
| Distributable reserves | 133 | €1,235 | €1,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,343 | -€10,672 | -€2,329 | -27.9% |
| Amounts payable | 17/49 | €8,528 | €10,038 | +€1,510 | +17.7% |
| Amounts payable within one year | 42/48 | €8,528 | €10,038 | +€1,510 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €387 | - | -€387 | |
| Trade debts | 44 | €1,547 | €918 | -€629 | -40.7% |
| Suppliers | 440/4 | €1,547 | €918 | -€629 | -40.7% |
| Taxes, remuneration and social security | 45 | €179 | €478 | +€299 | +167% |
| Taxes | 450/3 | €179 | €478 | +€299 | +167% |
| Other amounts payable | 47/48 | €6,415 | €8,642 | +€2,227 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,396 | €7,572 | +€2,176 | +40.3% |
| Other operating charges | 640/8 | €260 | €569 | +€309 | +119% |
| Non-recurring operating charges | 66A | - | €1,780 | +€1,780 | |
| Gross operating margin | 9900 | €8,664 | €7,748 | -€917 | -10.6% |
| Operating profit (loss) | 9901 | €3,008 | -€2,174 | -€5,181 | |
| Financial charges | 65/66B | €231 | €156 | -€75 | -32.6% |
| Recurring financial charges | 65 | €231 | €156 | -€75 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €2,777 | -€2,329 | -€5,106 | |
| Income taxes | 67/77 | €378 | - | -€378 | |
| Profit (loss) for the period | 9904 | €2,399 | -€2,329 | -€4,728 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,399 | -€2,329 | -€4,728 |
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 30 October 2026 via checked.be.