GABIANNA: 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.
GABIANNA
Largest movements
- Tangible fixed assets +€34,821
up €34,821 (+3,195%), from €1,090 to €35,910
of which Furniture and vehicles: +€35,819
- Cash -€21,199
down €21,199 (-51.0%), from €41,596 to €20,397
mainly Investment in fixed assets (net) (-€39,932) and Net result for the year (-€13,062)
- Stocks and contracts +€3,690
up €3,690 (+115%), from €3,211 to €6,900
- Receivables within one year +€3,603
up €3,603 (+46.5%), from €7,743 to €11,347
of which Trade receivables: +€3,188
- Debts after one year +€28,669
new in 2025: €28,669
- Profit (loss) carried forward -€13,062
down €13,062 (-57.6%), from €22,682 to €9,620
- Current portion of long-term debt +€7,615
new in 2025: €7,615
- Trade debts -€2,036
down €2,036 (-35.8%), from €5,694 to €3,658
- Staff costs +€8,996
up €8,996 (+26.4%), from €34,014 to €43,010
- Write-downs -€7,099
no longer reported in 2025 (was €7,099)
- Gross operating margin -€6,356
down €6,356 (-12.7%), from €49,898 to €43,542
- Depreciation +€2,486
up €2,486 (+94.7%), from €2,625 to €5,112
- Taxes +€1,967
up €1,967 (+96.7%), from €2,033 to €4,000
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 | €56,296 | €77,278 | +€20,982 | +37.3% |
| Fixed assets | 21/28 | €3,702 | €38,522 | +€34,821 | +941% |
| Tangible fixed assets | 22/27 | €1,090 | €35,910 | +€34,821 | +3,195% |
| Plant, machinery and equipment | 23 | €1,090 | €92 | -€998 | -91.6% |
| Furniture and vehicles | 24 | €0 | €35,819 | +€35,819 | |
| Financial fixed assets | 28 | €2,612 | €2,612 | = | 0.0% |
| Current assets | 29/58 | €52,594 | €38,755 | -€13,839 | -26.3% |
| Stocks and contracts in progress | 3 | €3,211 | €6,900 | +€3,690 | +115% |
| Stocks | 30/36 | €3,211 | €6,900 | +€3,690 | +115% |
| Amounts receivable within one year | 40/41 | €7,743 | €11,347 | +€3,603 | +46.5% |
| Trade receivables | 40 | - | €3,188 | +€3,188 | |
| Other amounts receivable | 41 | €7,743 | €8,159 | +€416 | +5.4% |
| Cash at bank and in hand | 54/58 | €41,596 | €20,397 | -€21,199 | -51.0% |
| Deferred charges and accrued income | 490/1 | €44 | €112 | +€68 | +153% |
| Total equity and liabilities | 10/49 | €56,296 | €77,278 | +€20,982 | +37.3% |
| Equity | 10/15 | €43,142 | €30,080 | -€13,062 | -30.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €22,682 | €9,620 | -€13,062 | -57.6% |
| Amounts payable | 17/49 | €13,154 | €47,198 | +€34,044 | +259% |
| Amounts payable after more than one year | 17 | - | €28,669 | +€28,669 | |
| Financial debts | 170/4 | - | €28,669 | +€28,669 | |
| Amounts payable within one year | 42/48 | €13,154 | €18,529 | +€5,375 | +40.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,615 | +€7,615 | |
| Trade debts | 44 | €5,694 | €3,658 | -€2,036 | -35.8% |
| Suppliers | 440/4 | €5,694 | €3,658 | -€2,036 | -35.8% |
| Taxes, remuneration and social security | 45 | €7,460 | €7,256 | -€203 | -2.7% |
| Taxes | 450/3 | €3,576 | €3,142 | -€434 | -12.1% |
| Remuneration and social security | 454/9 | €3,884 | €4,115 | +€231 | +5.9% |
| Remuneration, social security and pensions | 62 | €34,014 | €43,010 | +€8,996 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,625 | €5,112 | +€2,486 | +94.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,099 | - | -€7,099 | |
| Other operating charges | 640/8 | €4,047 | €3,793 | -€254 | -6.3% |
| Gross operating margin | 9900 | €49,898 | €43,542 | -€6,356 | -12.7% |
| Operating profit (loss) | 9901 | €2,112 | -€8,372 | -€10,484 | |
| Financial income | 75/76B | €439 | €416 | -€23 | -5.2% |
| Recurring financial income | 75 | €439 | €416 | -€23 | -5.2% |
| Financial charges | 65/66B | €264 | €1,106 | +€842 | +319% |
| Recurring financial charges | 65 | €264 | €1,106 | +€842 | +319% |
| Profit (loss) for the period before taxes | 9903 | €2,287 | -€9,062 | -€11,350 | |
| Income taxes | 67/77 | €2,033 | €4,000 | +€1,967 | +96.7% |
| Profit (loss) for the period | 9904 | €254 | -€13,062 | -€13,316 | |
| Profit (loss) for the period to be appropriated | 9905 | €254 | -€13,062 | -€13,316 |
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 19 October 2026 via checked.be.