GABIDENTAL: 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.
GABIDENTAL
Largest movements
- Receivables after one year +€159,915
up €159,915 (+18.2%), from €878,175 to €1.0m
- Tangible fixed assets -€11,253
down €11,253 (-14.8%), from €76,055 to €64,802
of which Furniture and vehicles: -€15,720
- Reserves +€94,212
up €94,212 (+14.4%), from €653,215 to €747,427
of which Distributable reserves: +€94,212
- Other debts +€50,360
new in 2024: €50,360
- Financial income +€25,103
up €25,103 (+50206080.0%), from €0 to €25,103
- Depreciation +€14,322
up €14,322 (+377.2%), from €3,797 to €18,120
- Gross operating margin -€10,641
down €10,641 (-4.7%), from €225,948 to €215,307
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €974,664 | €1,115,649 | +€140,985 | +14.5% |
| Fixed assets | 21/28 | €78,490 | €67,237 | -€11,253 | -14.3% |
| Tangible fixed assets | 22/27 | €76,055 | €64,802 | -€11,253 | -14.8% |
| Plant, machinery and equipment | 23 | €2,483 | €6,950 | +€4,467 | +179.9% |
| Furniture and vehicles | 24 | €73,573 | €57,852 | -€15,720 | -21.4% |
| Financial fixed assets | 28 | €2,435 | €2,435 | = | 0.0% |
| Current assets | 29/58 | €896,174 | €1,048,412 | +€152,238 | +17.0% |
| Amounts receivable after more than one year | 29 | €878,175 | €1,038,089 | +€159,915 | +18.2% |
| Other amounts receivable | 291 | €878,175 | €1,038,089 | +€159,915 | +18.2% |
| Amounts receivable within one year | 40/41 | €9,658 | €3,439 | -€6,219 | -64.4% |
| Trade receivables | 40 | €9,658 | €3,439 | -€6,219 | -64.4% |
| Cash at bank and in hand | 54/58 | €5,014 | €2,014 | -€3,000 | -59.8% |
| Deferred charges and accrued income | 490/1 | €3,327 | €4,870 | +€1,543 | +46.4% |
| Total equity and liabilities | 10/49 | €974,664 | €1,115,649 | +€140,985 | +14.5% |
| Equity | 10/15 | €796,872 | €891,084 | +€94,212 | +11.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €653,215 | €747,427 | +€94,212 | +14.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €651,355 | €745,567 | +€94,212 | +14.5% |
| Profit (loss) carried forward | 14 | €133,658 | €133,658 | = | 0.0% |
| Amounts payable | 17/49 | €177,792 | €224,565 | +€46,773 | +26.3% |
| Amounts payable within one year | 42/48 | €176,201 | €222,928 | +€46,726 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €9,184 | - | -€9,184 | |
| Trade debts | 44 | €19,132 | €28,138 | +€9,005 | +47.1% |
| Suppliers | 440/4 | €19,132 | €28,138 | +€9,005 | +47.1% |
| Taxes, remuneration and social security | 45 | €147,885 | €144,430 | -€3,456 | -2.3% |
| Taxes | 450/3 | €145,224 | €144,430 | -€794 | -0.5% |
| Remuneration and social security | 454/9 | €2,661 | - | -€2,661 | |
| Other amounts payable | 47/48 | - | €50,360 | +€50,360 | |
| Accrued charges and deferred income | 492/3 | €1,590 | €1,637 | +€47 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,797 | €18,120 | +€14,322 | +377.2% |
| Other operating charges | 640/8 | €996 | €2,816 | +€1,820 | +182.7% |
| Gross operating margin | 9900 | €225,948 | €215,307 | -€10,641 | -4.7% |
| Operating profit (loss) | 9901 | €221,155 | €194,371 | -€26,784 | -12.1% |
| Financial income | 75/76B | €0 | €25,103 | +€25,103 | +50206080.0% |
| Recurring financial income | 75 | €0 | €25,103 | +€25,103 | +50206080.0% |
| Financial charges | 65/66B | €1,625 | €2,484 | +€859 | +52.9% |
| Recurring financial charges | 65 | €1,625 | €2,484 | +€859 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €219,530 | €216,990 | -€2,540 | -1.2% |
| Income taxes | 67/77 | €69,334 | €69,767 | +€433 | +0.6% |
| Profit (loss) for the period | 9904 | €150,196 | €147,223 | -€2,973 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €150,196 | €147,223 | -€2,973 | -2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.