Gabert: 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.
Gabert
Largest movements
- Current investments -€215,000
down €215,000 (-100.0%), from €215,000 to €0
- Cash +€87,040
up €87,040 (+1975.7%), from €4,406 to €91,445
mainly Current investments (+€215,000)
- Contributions -€100,000
down €100,000 (-50.4%), from €198,315 to €98,315
- Other debts -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Trade debts -€3,294
down €3,294 (-99.4%), from €3,315 to €21
- Financial income -€223,666
down €223,666 (-97.2%), from €230,182 to €6,516
of which Non-recurring financial income: -€230,000
- Other operating charges -€1,430
down €1,430 (-55.2%), from €2,591 to €1,161
- Gross operating margin -€998
down €998 (-16.7%), from -€5,972 to -€6,970
- Financial charges -€358
down €358 (-56.9%), from €629 to €271
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 | €230,108 | €103,928 | -€126,180 | -54.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €230,108 | €103,928 | -€126,180 | -54.8% |
| Amounts receivable within one year | 40/41 | €10,703 | €12,483 | +€1,780 | +16.6% |
| Trade receivables | 40 | €1,001 | €706 | -€296 | -29.5% |
| Other amounts receivable | 41 | €9,701 | €11,777 | +€2,075 | +21.4% |
| Current investments | 50/53 | €215,000 | €0 | -€215,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,406 | €91,445 | +€87,040 | +1975.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €230,108 | €103,928 | -€126,180 | -54.8% |
| Equity | 10/15 | €133,160 | €31,273 | -€101,887 | -76.5% |
| Contributions | 10/11 | €198,315 | €98,315 | -€100,000 | -50.4% |
| Outside capital | 11 | €198,315 | €98,315 | -€100,000 | -50.4% |
| Other | 1109/19 | €198,315 | €98,315 | -€100,000 | -50.4% |
| Reserves | 13 | €19,831 | €19,831 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,831 | €19,831 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,831 | €19,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,986 | -€86,873 | -€1,887 | -2.2% |
| Provisions and deferred taxes | 16 | €71,633 | €71,633 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €71,633 | €71,633 | = | 0.0% |
| Pensions and similar obligations | 160 | €71,633 | €71,633 | = | 0.0% |
| Amounts payable | 17/49 | €25,315 | €1,021 | -€24,294 | -96.0% |
| Amounts payable within one year | 42/48 | €23,315 | €21 | -€23,294 | -99.9% |
| Trade debts | 44 | €3,315 | €21 | -€3,294 | -99.4% |
| Suppliers | 440/4 | €3,315 | €21 | -€3,294 | -99.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,000 | €0 | -€20,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,591 | €1,161 | -€1,430 | -55.2% |
| Non-recurring operating charges | 66A | €230,710 | €0 | -€230,710 | -100.0% |
| Gross operating margin | 9900 | -€5,972 | -€6,970 | -€998 | -16.7% |
| Operating profit (loss) | 9901 | -€239,273 | -€8,131 | +€231,142 | +96.6% |
| Financial income | 75/76B | €230,182 | €6,516 | -€223,666 | -97.2% |
| Recurring financial income | 75 | €182 | €6,516 | +€6,334 | +3478.7% |
| Non-recurring financial income | 76B | €230,000 | €0 | -€230,000 | -100.0% |
| Financial charges | 65/66B | €629 | €271 | -€358 | -56.9% |
| Recurring financial charges | 65 | €629 | €271 | -€358 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,721 | -€1,887 | +€7,834 | +80.6% |
| Income taxes | 67/77 | €31 | €0 | -€31 | -100.0% |
| Profit (loss) for the period | 9904 | -€9,752 | -€1,887 | +€7,865 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,752 | -€1,887 | +€7,865 | +80.7% |
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 3 October 2026 via checked.be.