GABI: 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.
GABI
Largest movements
- Deferred charges and accrued income +€14,549
up €14,549 (+1,002%), from €1,451 to €16,000
- Cash -€12,114
down €12,114 (-40.6%), from €29,829 to €17,714
mainly Deferred charges and accrued income (-€14,549) and Tax, wage and social debts (-€4,988)
- Tangible fixed assets -€2,872
down €2,872 (-40.9%), from €7,024 to €4,151
of which Furniture and vehicles: -€1,852
- Receivables within one year +€1,289
up €1,289 (+12.0%), from €10,770 to €12,059
of which Other amounts receivable: +€1,314
- Profit (loss) carried forward +€6,598
up €6,598 (+31.6%), from €20,907 to €27,505
- Tax, wage and social debts -€4,988
down €4,988 (-68.7%), from €7,261 to €2,273
of which Remuneration and social security: -€3,079
- Trade debts -€789
down €789 (-85.3%), from €924 to €135
- Gross operating margin -€10,594
down €10,594 (-42.2%), from €25,088 to €14,494
- Financial income +€7,978
up €7,978 (+1,669%), from €478 to €8,456
of which Non-recurring financial income: +€7,838
- Depreciation -€4,591
down €4,591 (-73.4%), from €6,251 to €1,661
- Taxes +€694
up €694 (+29.4%), from €2,356 to €3,049
- Staff costs -€423
down €423 (-4.5%), from €9,347 to €8,923
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.
Derived cash bridge
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 | €49,551 | €50,373 | +€822 | +1.7% |
| Fixed assets | 21/28 | €7,024 | €4,151 | -€2,872 | -40.9% |
| Tangible fixed assets | 22/27 | €7,024 | €4,151 | -€2,872 | -40.9% |
| Plant, machinery and equipment | 23 | €3,888 | €2,867 | -€1,021 | -26.3% |
| Furniture and vehicles | 24 | €3,136 | €1,284 | -€1,852 | -59.0% |
| Current assets | 29/58 | €42,528 | €46,222 | +€3,694 | +8.7% |
| Stocks and contracts in progress | 3 | €478 | €448 | -€29 | -6.1% |
| Stocks | 30/36 | €478 | €448 | -€29 | -6.1% |
| Amounts receivable within one year | 40/41 | €10,770 | €12,059 | +€1,289 | +12.0% |
| Trade receivables | 40 | €25 | - | -€25 | |
| Other amounts receivable | 41 | €10,745 | €12,059 | +€1,314 | +12.2% |
| Cash at bank and in hand | 54/58 | €29,829 | €17,714 | -€12,114 | -40.6% |
| Deferred charges and accrued income | 490/1 | €1,451 | €16,000 | +€14,549 | +1,002% |
| Total equity and liabilities | 10/49 | €49,551 | €50,373 | +€822 | +1.7% |
| Equity | 10/15 | €41,367 | €47,965 | +€6,598 | +15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,907 | €27,505 | +€6,598 | +31.6% |
| Amounts payable | 17/49 | €8,185 | €2,408 | -€5,776 | -70.6% |
| Amounts payable within one year | 42/48 | €8,185 | €2,408 | -€5,776 | -70.6% |
| Trade debts | 44 | €924 | €135 | -€789 | -85.3% |
| Suppliers | 440/4 | €924 | €135 | -€789 | -85.3% |
| Taxes, remuneration and social security | 45 | €7,261 | €2,273 | -€4,988 | -68.7% |
| Taxes | 450/3 | €3,963 | €2,055 | -€1,909 | -48.2% |
| Remuneration and social security | 454/9 | €3,297 | €218 | -€3,079 | -93.4% |
| Remuneration, social security and pensions | 62 | €9,347 | €8,923 | -€423 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,251 | €1,661 | -€4,591 | -73.4% |
| Other operating charges | 640/8 | €1,740 | €2,097 | +€357 | +20.5% |
| Gross operating margin | 9900 | €25,088 | €14,494 | -€10,594 | -42.2% |
| Operating profit (loss) | 9901 | €7,750 | €1,813 | -€5,937 | -76.6% |
| Financial income | 75/76B | €478 | €8,456 | +€7,978 | +1,669% |
| Recurring financial income | 75 | €478 | €618 | +€140 | +29.3% |
| Non-recurring financial income | 76B | - | €7,838 | +€7,838 | |
| Financial charges | 65/66B | €614 | €622 | +€8 | +1.3% |
| Recurring financial charges | 65 | €614 | €622 | +€8 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €7,613 | €9,647 | +€2,034 | +26.7% |
| Income taxes | 67/77 | €2,356 | €3,049 | +€694 | +29.4% |
| Profit (loss) for the period | 9904 | €5,258 | €6,598 | +€1,340 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,258 | €6,598 | +€1,340 | +25.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.