Gabi Invest: 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.
Gabi Invest
Largest movements
- Receivables within one year +€83,595
up €83,595 (+2669.3%), from €3,132 to €86,727
of which Other amounts receivable: +€83,738
- Cash +€11,094
up €11,094 (+95.4%), from €11,625 to €22,718
mainly Net result for the year (+€90,780) and Other debts (+€41,021)
- Reserves +€49,759
up €49,759 (+47.6%), from €104,560 to €154,319
- Other debts +€41,021
up €41,021, from €0 to €41,021
- Financial income +€71,768
up €71,768 (+240.5%), from €29,840 to €101,608
- Taxes +€6,980
up €6,980 (+248.2%), from €2,812 to €9,793
- Gross operating margin +€776
up €776 (+71.0%), from -€1,094 to -€318
- Other operating charges +€282
up €282 (+72.9%), from €387 to €670
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 | €375,756 | €470,446 | +€94,689 | +25.2% |
| Fixed assets | 21/28 | €261,000 | €261,000 | = | 0.0% |
| Financial fixed assets | 28 | €261,000 | €261,000 | = | 0.0% |
| Current assets | 29/58 | €114,756 | €209,446 | +€94,689 | +82.5% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,132 | €86,727 | +€83,595 | +2669.3% |
| Trade receivables | 40 | €143 | €0 | -€143 | -100.0% |
| Other amounts receivable | 41 | €2,989 | €86,727 | +€83,738 | +2801.8% |
| Cash at bank and in hand | 54/58 | €11,625 | €22,718 | +€11,094 | +95.4% |
| Total equity and liabilities | 10/49 | €375,756 | €470,446 | +€94,689 | +25.2% |
| Equity | 10/15 | €368,560 | €418,319 | +€49,759 | +13.5% |
| Contributions | 10/11 | €264,000 | €264,000 | = | 0.0% |
| Reserves | 13 | €104,560 | €154,319 | +€49,759 | +47.6% |
| Distributable reserves | 133 | €104,560 | €154,319 | +€49,759 | +47.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,196 | €52,126 | +€44,930 | +624.4% |
| Amounts payable within one year | 42/48 | €7,196 | €52,126 | +€44,930 | +624.4% |
| Trade debts | 44 | €119 | €0 | -€119 | -100.0% |
| Suppliers | 440/4 | €119 | €0 | -€119 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,077 | €11,105 | +€4,028 | +56.9% |
| Taxes | 450/3 | €7,077 | €11,105 | +€4,028 | +56.9% |
| Other amounts payable | 47/48 | €0 | €41,021 | +€41,021 | |
| Other operating charges | 640/8 | €387 | €670 | +€282 | +72.9% |
| Gross operating margin | 9900 | -€1,094 | -€318 | +€776 | +71.0% |
| Operating profit (loss) | 9901 | -€1,481 | -€987 | +€494 | +33.3% |
| Financial income | 75/76B | €29,840 | €101,608 | +€71,768 | +240.5% |
| Recurring financial income | 75 | €29,840 | €101,608 | +€71,768 | +240.5% |
| Financial charges | 65/66B | €47 | €48 | +€1 | +2.3% |
| Recurring financial charges | 65 | €47 | €48 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €28,312 | €100,573 | +€72,261 | +255.2% |
| Income taxes | 67/77 | €2,812 | €9,793 | +€6,980 | +248.2% |
| Profit (loss) for the period | 9904 | €25,499 | €90,780 | +€65,281 | +256.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,499 | €90,780 | +€65,281 | +256.0% |
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 5 October 2026 via checked.be.