GABIA: 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.
GABIA
Largest movements
- Stocks and contracts +€23,561
up €23,561 (+109.3%), from €21,553 to €45,114
- Tangible fixed assets +€3,377
new in 2025: €3,377
of which Furniture and vehicles: +€1,785
- Receivables within one year +€2,700
up €2,700 (+388.5%), from €695 to €3,395
- Cash +€2,026
up €2,026 (+32.3%), from €6,279 to €8,305
mainly Net result for the year (+€30,889) and Tax, wage and social debts (+€9,679)
- Profit (loss) carried forward +€29,548
up €29,548, from -€4,067 to €25,481
- Tax, wage and social debts +€9,679
up €9,679 (+738.3%), from €1,311 to €10,990
of which Taxes: +€10,081
- Trade debts -€9,516
down €9,516 (-77.9%), from €12,213 to €2,697
- Reserves +€1,341
up €1,341 (+285.4%), from €470 to €1,811
- Other debts +€613
new in 2025: €613
- Turnover +€527,815
new in 2025: €527,815
- Purchases and services +€467,707
new in 2025: €467,707
- Gross operating margin +€40,920
up €40,920 (+213.3%), from €19,188 to €60,108
- Taxes +€6,235
new in 2025: €6,235
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 | €28,527 | €60,192 | +€31,665 | +111.0% |
| Fixed assets | 21/28 | - | €3,377 | +€3,377 | |
| Tangible fixed assets | 22/27 | - | €3,377 | +€3,377 | |
| Plant, machinery and equipment | 23 | - | €1,593 | +€1,593 | |
| Furniture and vehicles | 24 | - | €1,785 | +€1,785 | |
| Current assets | 29/58 | €28,527 | €56,814 | +€28,287 | +99.2% |
| Stocks and contracts in progress | 3 | €21,553 | €45,114 | +€23,561 | +109.3% |
| Stocks | 30/36 | €21,553 | €45,114 | +€23,561 | +109.3% |
| Amounts receivable within one year | 40/41 | €695 | €3,395 | +€2,700 | +388.5% |
| Other amounts receivable | 41 | €695 | €3,395 | +€2,700 | +388.5% |
| Cash at bank and in hand | 54/58 | €6,279 | €8,305 | +€2,026 | +32.3% |
| Total equity and liabilities | 10/49 | €28,527 | €60,192 | +€31,665 | +111.0% |
| Equity | 10/15 | €15,003 | €45,892 | +€30,889 | +205.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €470 | €1,811 | +€1,341 | +285.4% |
| Non-distributable reserves | 130/1 | €470 | €1,811 | +€1,341 | +285.4% |
| Reserves not available under the articles | 1311 | €470 | €1,811 | +€1,341 | +285.4% |
| Profit (loss) carried forward | 14 | -€4,067 | €25,481 | +€29,548 | |
| Amounts payable | 17/49 | €13,524 | €14,300 | +€776 | +5.7% |
| Amounts payable within one year | 42/48 | €13,524 | €14,300 | +€776 | +5.7% |
| Trade debts | 44 | €12,213 | €2,697 | -€9,516 | -77.9% |
| Suppliers | 440/4 | €12,213 | €2,697 | -€9,516 | -77.9% |
| Taxes, remuneration and social security | 45 | €1,311 | €10,990 | +€9,679 | +738.3% |
| Taxes | 450/3 | - | €10,081 | +€10,081 | |
| Remuneration and social security | 454/9 | €1,311 | €909 | -€402 | -30.6% |
| Other amounts payable | 47/48 | - | €613 | +€613 | |
| Turnover | 70 | - | €527,815 | +€527,815 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €467,707 | +€467,707 | |
| Remuneration, social security and pensions | 62 | €15,730 | €14,092 | -€1,638 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236 | €1,274 | +€1,038 | +439.7% |
| Other operating charges | 640/8 | €3,021 | €7,309 | +€4,288 | +142.0% |
| Gross operating margin | 9900 | €19,188 | €60,108 | +€40,920 | +213.3% |
| Operating profit (loss) | 9901 | €201 | €37,433 | +€37,232 | +18523.5% |
| Financial charges | 65/66B | €77 | €309 | +€232 | +301.2% |
| Recurring financial charges | 65 | €77 | €309 | +€232 | +301.2% |
| Profit (loss) for the period before taxes | 9903 | €124 | €37,124 | +€37,000 | +29838.9% |
| Income taxes | 67/77 | - | €6,235 | +€6,235 | |
| Profit (loss) for the period | 9904 | €124 | €30,889 | +€30,765 | +24810.7% |
| Profit (loss) for the period to be appropriated | 9905 | €124 | €30,889 | +€30,765 | +24810.7% |
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 9 October 2026 via checked.be.