Gabarit: 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.
Gabarit
Largest movements
- Cash -€19,352
down €19,352 (-24.5%), from €79,064 to €59,712
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€12,717)
- Receivables within one year +€12,717
up €12,717 (+200.1%), from €6,355 to €19,072
of which Trade receivables: +€12,438
- Deferred charges and accrued income +€1,417
new in 2025: €1,417
- Other debts +€21,621
up €21,621 (+1434.7%), from €1,507 to €23,128
- Reserves -€19,893
down €19,893 (-27.1%), from €73,445 to €53,552
- Tax, wage and social debts -€10,896
down €10,896 (-57.4%), from €18,977 to €8,080
- Trade debts +€2,640
up €2,640 (+124.0%), from €2,129 to €4,769
- Gross operating margin +€13,000
up €13,000 (+39.1%), from €33,224 to €46,224
- Taxes +€2,224
up €2,224 (+28.7%), from €7,757 to €9,981
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 | €101,058 | €94,930 | -€6,129 | -6.1% |
| Fixed assets | 21/28 | €15,639 | €14,729 | -€910 | -5.8% |
| Tangible fixed assets | 22/27 | €15,639 | €14,729 | -€910 | -5.8% |
| Plant, machinery and equipment | 23 | €1,967 | €900 | -€1,067 | -54.2% |
| Furniture and vehicles | 24 | €10,052 | €5,977 | -€4,075 | -40.5% |
| Other tangible fixed assets | 26 | €3,620 | €7,852 | +€4,232 | +116.9% |
| Current assets | 29/58 | €85,420 | €80,201 | -€5,219 | -6.1% |
| Amounts receivable within one year | 40/41 | €6,355 | €19,072 | +€12,717 | +200.1% |
| Trade receivables | 40 | €3,535 | €15,972 | +€12,438 | +351.9% |
| Other amounts receivable | 41 | €2,821 | €3,100 | +€280 | +9.9% |
| Cash at bank and in hand | 54/58 | €79,064 | €59,712 | -€19,352 | -24.5% |
| Deferred charges and accrued income | 490/1 | - | €1,417 | +€1,417 | |
| Total equity and liabilities | 10/49 | €101,058 | €94,930 | -€6,129 | -6.1% |
| Equity | 10/15 | €78,445 | €58,552 | -€19,893 | -25.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,445 | €53,552 | -€19,893 | -27.1% |
| Distributable reserves | 133 | €73,445 | €53,552 | -€19,893 | -27.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,613 | €36,378 | +€13,765 | +60.9% |
| Amounts payable within one year | 42/48 | €22,613 | €35,978 | +€13,365 | +59.1% |
| Trade debts | 44 | €2,129 | €4,769 | +€2,640 | +124.0% |
| Suppliers | 440/4 | €2,129 | €4,769 | +€2,640 | +124.0% |
| Taxes, remuneration and social security | 45 | €18,977 | €8,080 | -€10,896 | -57.4% |
| Taxes | 450/3 | €18,977 | €8,080 | -€10,896 | -57.4% |
| Other amounts payable | 47/48 | €1,507 | €23,128 | +€21,621 | +1434.7% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,085 | €5,293 | +€209 | +4.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €33,224 | €46,224 | +€13,000 | +39.1% |
| Operating profit (loss) | 9901 | €27,634 | €40,410 | +€12,776 | +46.2% |
| Financial income | 75/76B | €3 | €2 | -€1 | -37.1% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -37.1% |
| Financial charges | 65/66B | €160 | €325 | +€165 | +103.4% |
| Recurring financial charges | 65 | €160 | €325 | +€165 | +103.4% |
| Profit (loss) for the period before taxes | 9903 | €27,477 | €40,087 | +€12,610 | +45.9% |
| Income taxes | 67/77 | €7,757 | €9,981 | +€2,224 | +28.7% |
| Profit (loss) for the period | 9904 | €19,720 | €30,107 | +€10,386 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,720 | €30,107 | +€10,386 | +52.7% |
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 2 October 2026 via checked.be.