GABANI CONSTRUCT: what changed
Two fiscal 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.
GABANI CONSTRUCT
Largest movements
- Cash -€22,415
down €22,415 (-99.1%), from €22,607 to €193
mainly Net result for the year (-€32,531) and Tax, wage and social debts (-€1,779)
- Receivables within one year -€8,106
down €8,106 (-38.8%), from €20,879 to €12,773
of which Trade receivables: -€17,077
- Deferred charges and accrued income -€1,968
down €1,968 (-59.5%), from €3,308 to €1,340
- Tangible fixed assets -€844
down €844 (-56.7%), from €1,489 to €645
- Profit (loss) carried forward -€32,531
down €32,531 (-90.4%), from €35,979 to €3,448
- Trade debts +€1,883
up €1,883 (+196.7%), from €957 to €2,840
- Tax, wage and social debts -€1,779
down €1,779 (-28.5%), from €6,251 to €4,473
- Other debts -€907
down €907 (-43.2%), from €2,096 to €1,190
- Gross operating margin -€39,779
down €39,779, from €35,410 to -€4,369
- Staff costs +€5,742
up €5,742 (+27.0%), from €21,252 to €26,994
- Taxes -€2,918
down €2,918 (-100.0%), from €2,919 to €1
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 | €48,284 | €14,951 | -€33,333 | -69.0% |
| Fixed assets | 21/28 | €1,489 | €645 | -€844 | -56.7% |
| Tangible fixed assets | 22/27 | €1,489 | €645 | -€844 | -56.7% |
| Furniture and vehicles | 24 | €1,489 | €645 | -€844 | -56.7% |
| Current assets | 29/58 | €46,795 | €14,305 | -€32,489 | -69.4% |
| Amounts receivable within one year | 40/41 | €20,879 | €12,773 | -€8,106 | -38.8% |
| Trade receivables | 40 | €17,077 | - | -€17,077 | |
| Other amounts receivable | 41 | €3,802 | €12,773 | +€8,971 | +235.9% |
| Cash at bank and in hand | 54/58 | €22,607 | €193 | -€22,415 | -99.1% |
| Deferred charges and accrued income | 490/1 | €3,308 | €1,340 | -€1,968 | -59.5% |
| Total equity and liabilities | 10/49 | €48,284 | €14,951 | -€33,333 | -69.0% |
| Equity | 10/15 | €38,979 | €6,448 | -€32,531 | -83.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,979 | €3,448 | -€32,531 | -90.4% |
| Amounts payable | 17/49 | €9,305 | €8,502 | -€802 | -8.6% |
| Amounts payable within one year | 42/48 | €9,305 | €8,502 | -€802 | -8.6% |
| Trade debts | 44 | €957 | €2,840 | +€1,883 | +196.7% |
| Suppliers | 440/4 | €957 | €2,840 | +€1,883 | +196.7% |
| Taxes, remuneration and social security | 45 | €6,251 | €4,473 | -€1,779 | -28.5% |
| Taxes | 450/3 | €6,251 | €4,473 | -€1,779 | -28.5% |
| Other amounts payable | 47/48 | €2,096 | €1,190 | -€907 | -43.2% |
| Remuneration, social security and pensions | 62 | €21,252 | €26,994 | +€5,742 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €842 | €844 | +€3 | +0.3% |
| Other operating charges | 640/8 | €180 | €186 | +€6 | +3.1% |
| Gross operating margin | 9900 | €35,410 | -€4,369 | -€39,779 | |
| Operating profit (loss) | 9901 | €13,137 | -€32,392 | -€45,529 | |
| Financial charges | 65/66B | €139 | €138 | -€1 | -0.9% |
| Recurring financial charges | 65 | €139 | €138 | -€1 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €12,998 | -€32,530 | -€45,528 | |
| Income taxes | 67/77 | €2,919 | €1 | -€2,918 | -100.0% |
| Profit (loss) for the period | 9904 | €10,079 | -€32,531 | -€42,610 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,079 | -€32,531 | -€42,610 |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.