GAABS3150: 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.
GAABS3150
Largest movements
- Receivables within one year +€600
up €600 (+9.4%), from €6,373 to €6,973
of which Trade receivables: +€1,017
- Cash -€259
down €259 (-86.9%), from €298 to €39
mainly Net result for the year (-€1,338) and Receivables within one year (-€600)
- Trade debts +€2,272
up €2,272 (+40.9%), from €5,551 to €7,823
- Profit (loss) carried forward -€1,338
down €1,338, from €405 to -€933
- Other debts -€492
down €492 (-80.2%), from €613 to €121
- Tax, wage and social debts -€101
no longer reported in 2025 (was €101)
- Gross operating margin -€1,848
down €1,848, from €546 to -€1,302
- Taxes -€101
no longer reported in 2025 (was €101)
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 | €6,670 | €7,011 | +€341 | +5.1% |
| Current assets | 29/58 | €6,670 | €7,011 | +€341 | +5.1% |
| Amounts receivable within one year | 40/41 | €6,373 | €6,973 | +€600 | +9.4% |
| Trade receivables | 40 | €5,561 | €6,578 | +€1,017 | +18.3% |
| Other amounts receivable | 41 | €812 | €394 | -€417 | -51.4% |
| Cash at bank and in hand | 54/58 | €298 | €39 | -€259 | -86.9% |
| Total equity and liabilities | 10/49 | €6,670 | €7,011 | +€341 | +5.1% |
| Equity | 10/15 | €405 | -€933 | -€1,338 | |
| Profit (loss) carried forward | 14 | €405 | -€933 | -€1,338 | |
| Amounts payable | 17/49 | €6,266 | €7,944 | +€1,679 | +26.8% |
| Amounts payable within one year | 42/48 | €6,266 | €7,944 | +€1,679 | +26.8% |
| Trade debts | 44 | €5,551 | €7,823 | +€2,272 | +40.9% |
| Suppliers | 440/4 | €5,551 | €7,823 | +€2,272 | +40.9% |
| Taxes, remuneration and social security | 45 | €101 | - | -€101 | |
| Taxes | 450/3 | €101 | - | -€101 | |
| Other amounts payable | 47/48 | €613 | €121 | -€492 | -80.2% |
| Gross operating margin | 9900 | €546 | -€1,302 | -€1,848 | |
| Operating profit (loss) | 9901 | €546 | -€1,302 | -€1,848 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €40 | €36 | -€4 | -10.2% |
| Recurring financial charges | 65 | €40 | €36 | -€4 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €506 | -€1,338 | -€1,844 | |
| Income taxes | 67/77 | €101 | - | -€101 | |
| Profit (loss) for the period | 9904 | €405 | -€1,338 | -€1,743 | |
| Profit (loss) for the period to be appropriated | 9905 | €405 | -€1,338 | -€1,743 |
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.