GABATI: 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.
GABATI
Largest movements
- Cash +€61,211
up €61,211 (+226.0%), from €27,087 to €88,298
mainly Net result for the year (+€34,280) and Depreciation (+€26,431)
- Tangible fixed assets -€24,630
down €24,630 (-30.0%), from €82,048 to €57,419
- Receivables within one year +€4,064
up €4,064 (+35.7%), from €11,398 to €15,462
of which Other amounts receivable: +€6,969
- Deferred charges and accrued income -€4,046
down €4,046 (-10.2%), from €39,785 to €35,739
- Profit (loss) carried forward +€34,280
up €34,280, from -€25,107 to €9,173
- Trade debts +€20,799
up €20,799 (+83.4%), from €24,947 to €45,746
- Debts after one year -€15,920
down €15,920 (-38.3%), from €41,563 to €25,642
- Current portion of long-term debt -€2,601
down €2,601 (-12.4%), from €20,907 to €18,306
- Gross operating margin +€152,903
up €152,903 (+40.9%), from €373,912 to €526,814
- Staff costs +€97,468
up €97,468 (+27.3%), from €357,286 to €454,754
- Taxes +€7,069
new in 2025: €7,069
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 | €160,318 | €196,917 | +€36,599 | +22.8% |
| Fixed assets | 21/28 | €82,048 | €57,419 | -€24,630 | -30.0% |
| Tangible fixed assets | 22/27 | €82,048 | €57,419 | -€24,630 | -30.0% |
| Furniture and vehicles | 24 | €82,048 | €57,419 | -€24,630 | -30.0% |
| Current assets | 29/58 | €78,270 | €139,498 | +€61,229 | +78.2% |
| Amounts receivable within one year | 40/41 | €11,398 | €15,462 | +€4,064 | +35.7% |
| Trade receivables | 40 | €8,483 | €5,577 | -€2,905 | -34.2% |
| Other amounts receivable | 41 | €2,915 | €9,884 | +€6,969 | +239.0% |
| Cash at bank and in hand | 54/58 | €27,087 | €88,298 | +€61,211 | +226.0% |
| Deferred charges and accrued income | 490/1 | €39,785 | €35,739 | -€4,046 | -10.2% |
| Total equity and liabilities | 10/49 | €160,318 | €196,917 | +€36,599 | +22.8% |
| Equity | 10/15 | €43,093 | €77,373 | +€34,280 | +79.5% |
| Contributions | 10/11 | €68,200 | €68,200 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,107 | €9,173 | +€34,280 | |
| Amounts payable | 17/49 | €117,225 | €119,544 | +€2,319 | +2.0% |
| Amounts payable after more than one year | 17 | €41,563 | €25,642 | -€15,920 | -38.3% |
| Financial debts | 170/4 | €41,563 | €25,642 | -€15,920 | -38.3% |
| Amounts payable within one year | 42/48 | €75,662 | €93,902 | +€18,240 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €20,907 | €18,306 | -€2,601 | -12.4% |
| Trade debts | 44 | €24,947 | €45,746 | +€20,799 | +83.4% |
| Suppliers | 440/4 | €24,947 | €45,746 | +€20,799 | +83.4% |
| Taxes, remuneration and social security | 45 | - | €0 | +€0 | |
| Taxes | 450/3 | - | €0 | +€0 | |
| Other amounts payable | 47/48 | €29,809 | €29,850 | +€41 | +0.1% |
| Remuneration, social security and pensions | 62 | €357,286 | €454,754 | +€97,468 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,393 | €26,431 | -€2,963 | -10.1% |
| Other operating charges | 640/8 | €3,475 | €2,736 | -€739 | -21.3% |
| Gross operating margin | 9900 | €373,912 | €526,814 | +€152,903 | +40.9% |
| Operating profit (loss) | 9901 | -€16,242 | €42,894 | +€59,136 | |
| Financial income | 75/76B | €13 | €797 | +€784 | +6100.2% |
| Recurring financial income | 75 | €13 | €797 | +€784 | +6100.2% |
| Financial charges | 65/66B | €3,075 | €2,342 | -€733 | -23.8% |
| Recurring financial charges | 65 | €3,075 | €2,342 | -€733 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,304 | €41,349 | +€60,653 | |
| Income taxes | 67/77 | - | €7,069 | +€7,069 | |
| Profit (loss) for the period | 9904 | -€19,304 | €34,280 | +€53,584 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,304 | €34,280 | +€53,584 |
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 4 October 2026 via checked.be.