GABIE CONSTRUCT: 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.
GABIE CONSTRUCT
Largest movements
- Receivables within one year +€39,868
up €39,868 (+36.6%), from €109,001 to €148,869
of which Other amounts receivable: +€32,926
- Cash +€2,015
new in 2025: €2,015
mainly Net result for the year (+€25,128) and Trade debts (+€9,542)
- Profit (loss) carried forward +€25,128
up €25,128 (+30.1%), from €83,458 to €108,587
- Trade debts +€9,542
up €9,542 (+1524.7%), from €626 to €10,168
of which Bills of exchange payable: +€8,338
- Tax, wage and social debts +€7,212
up €7,212 (+31.5%), from €22,917 to €30,129
- Gross operating margin -€41,466
down €41,466 (-50.5%), from €82,078 to €40,612
- Purchases and services -€22,829
no longer reported in 2025 (was €22,829)
- Taxes -€11,688
down €11,688 (-61.8%), from €18,900 to €7,212
- Financial charges +€5,903
new in 2025: €5,903
- Financial income -€4,766
down €4,766 (-100.0%), from €4,766 to €0
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 | €109,001 | €150,884 | +€41,883 | +38.4% |
| Current assets | 29/58 | €109,001 | €150,884 | +€41,883 | +38.4% |
| Amounts receivable within one year | 40/41 | €109,001 | €148,869 | +€39,868 | +36.6% |
| Trade receivables | 40 | €6,056 | €12,998 | +€6,942 | +114.6% |
| Other amounts receivable | 41 | €102,945 | €135,871 | +€32,926 | +32.0% |
| Cash at bank and in hand | 54/58 | - | €2,015 | +€2,015 | |
| Total equity and liabilities | 10/49 | €109,001 | €150,884 | +€41,883 | +38.4% |
| Equity | 10/15 | €85,458 | €110,587 | +€25,128 | +29.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,458 | €108,587 | +€25,128 | +30.1% |
| Amounts payable | 17/49 | €23,543 | €40,297 | +€16,754 | +71.2% |
| Amounts payable within one year | 42/48 | €23,543 | €40,297 | +€16,754 | +71.2% |
| Trade debts | 44 | €626 | €10,168 | +€9,542 | +1524.7% |
| Suppliers | 440/4 | €626 | €1,830 | +€1,204 | +192.5% |
| Bills of exchange payable | 441 | - | €8,338 | +€8,338 | |
| Taxes, remuneration and social security | 45 | €22,917 | €30,129 | +€7,212 | +31.5% |
| Taxes | 450/3 | €22,917 | €30,129 | +€7,212 | +31.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,829 | - | -€22,829 | |
| Other operating charges | 640/8 | €387 | €2,369 | +€1,982 | +511.7% |
| Gross operating margin | 9900 | €82,078 | €40,612 | -€41,466 | -50.5% |
| Operating profit (loss) | 9901 | €81,691 | €38,243 | -€43,448 | -53.2% |
| Financial income | 75/76B | €4,766 | €0 | -€4,766 | -100.0% |
| Recurring financial income | 75 | €4,766 | €0 | -€4,766 | -100.0% |
| Financial charges | 65/66B | - | €5,903 | +€5,903 | |
| Recurring financial charges | 65 | - | €5,903 | +€5,903 | |
| Profit (loss) for the period before taxes | 9903 | €86,457 | €32,340 | -€54,117 | -62.6% |
| Income taxes | 67/77 | €18,900 | €7,212 | -€11,688 | -61.8% |
| Profit (loss) for the period | 9904 | €67,557 | €25,128 | -€42,428 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,557 | €25,128 | -€42,428 | -62.8% |
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 30 September 2026 via checked.be.