GABERAC: 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.
GABERAC
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€8,416
up €8,416 (+1.8%), from €467,759 to €476,175
- Profit (loss) carried forward -€7,612
down €7,612 (-66.1%), from -€11,523 to -€19,135
- Trade debts -€5,441
down €5,441 (-67.1%), from €8,103 to €2,662
- Gross operating margin +€2,110
no longer reported in 2025 (was -€2,110)
- Other operating charges +€52
up €52 (+15.0%), from €348 to €400
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €479,211 | €474,574 | -€4,637 | -1.0% |
| Fixed assets | 21/28 | €475,600 | €471,000 | -€4,600 | -1.0% |
| Financial fixed assets | 28 | €475,600 | €471,000 | -€4,600 | -1.0% |
| Current assets | 29/58 | €3,611 | €3,574 | -€37 | -1.0% |
| Amounts receivable within one year | 40/41 | €3,565 | €3,565 | = | 0.0% |
| Trade receivables | 40 | €3,163 | €3,163 | = | 0.0% |
| Other amounts receivable | 41 | €402 | €402 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45 | €8 | -€37 | -81.6% |
| Total equity and liabilities | 10/49 | €479,211 | €474,574 | -€4,637 | -1.0% |
| Equity | 10/15 | €1,537 | -€6,075 | -€7,612 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,523 | -€19,135 | -€7,612 | -66.1% |
| Amounts payable | 17/49 | €477,674 | €480,649 | +€2,975 | +0.6% |
| Amounts payable after more than one year | 17 | €467,759 | €476,175 | +€8,416 | +1.8% |
| Other amounts payable | 178/9 | €467,759 | €476,175 | +€8,416 | +1.8% |
| Amounts payable within one year | 42/48 | €9,915 | €4,474 | -€5,441 | -54.9% |
| Trade debts | 44 | €8,103 | €2,662 | -€5,441 | -67.1% |
| Suppliers | 440/4 | €8,103 | €2,662 | -€5,441 | -67.1% |
| Taxes, remuneration and social security | 45 | €1,812 | €1,812 | = | 0.0% |
| Taxes | 450/3 | €1,812 | €1,812 | = | 0.0% |
| Other operating charges | 640/8 | €348 | €400 | +€52 | +15.0% |
| Gross operating margin | 9900 | -€2,110 | - | +€2,110 | |
| Operating profit (loss) | 9901 | -€2,458 | -€400 | +€2,058 | +83.7% |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€2,458 | -€400 | +€2,058 | +83.7% |
| Profit (loss) for the period | 9904 | -€2,458 | -€400 | +€2,058 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,458 | -€400 | +€2,058 | +83.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.