GABILOU: 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.
GABILOU
Largest movements
- Receivables within one year +€23,607
up €23,607 (+25.9%), from €91,095 to €114,702
- Cash +€17,051
up €17,051 (+170.2%), from €10,017 to €27,068
mainly Trade debts (+€22,443) and Net result for the year (+€19,165)
- Deferred charges and accrued income +€1,543
up €1,543 (+392.6%), from €393 to €1,935
- Trade debts +€22,443
up €22,443 (+85.3%), from €26,308 to €48,751
- Profit (loss) carried forward +€12,474
no longer reported in 2025 (was -€12,474)
- Tax, wage and social debts +€8,176
up €8,176 (+20.5%), from €39,801 to €47,977
of which Remuneration and social security: +€11,888
- Current portion of long-term debt -€7,464
no longer reported in 2025 (was €7,464)
- Reserves +€6,690
up €6,690 (+88.0%), from €7,604 to €14,294
- Gross operating margin +€17,621
up €17,621 (+16.8%), from €104,988 to €122,609
- Taxes +€4,518
up €4,518 (+175.9%), from €2,568 to €7,086
- Financial charges -€2,728
down €2,728 (-95.8%), from €2,849 to €120
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 | €101,680 | €143,880 | +€42,200 | +41.5% |
| Fixed assets | 21/28 | €175 | €175 | = | 0.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €101,505 | €143,705 | +€42,200 | +41.6% |
| Amounts receivable within one year | 40/41 | €91,095 | €114,702 | +€23,607 | +25.9% |
| Other amounts receivable | 41 | €91,095 | €114,702 | +€23,607 | +25.9% |
| Cash at bank and in hand | 54/58 | €10,017 | €27,068 | +€17,051 | +170.2% |
| Deferred charges and accrued income | 490/1 | €393 | €1,935 | +€1,543 | +392.6% |
| Total equity and liabilities | 10/49 | €101,680 | €143,880 | +€42,200 | +41.5% |
| Equity | 10/15 | €7,529 | €26,694 | +€19,165 | +254.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,604 | €14,294 | +€6,690 | +88.0% |
| Distributable reserves | 133 | €7,604 | €14,294 | +€6,690 | +88.0% |
| Profit (loss) carried forward | 14 | -€12,474 | - | +€12,474 | |
| Amounts payable | 17/49 | €94,151 | €117,187 | +€23,036 | +24.5% |
| Amounts payable within one year | 42/48 | €94,151 | €117,187 | +€23,036 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €7,464 | - | -€7,464 | |
| Trade debts | 44 | €26,308 | €48,751 | +€22,443 | +85.3% |
| Suppliers | 440/4 | €26,308 | €48,751 | +€22,443 | +85.3% |
| Taxes, remuneration and social security | 45 | €39,801 | €47,977 | +€8,176 | +20.5% |
| Taxes | 450/3 | €18,438 | €14,727 | -€3,712 | -20.1% |
| Remuneration and social security | 454/9 | €21,363 | €33,251 | +€11,888 | +55.6% |
| Other amounts payable | 47/48 | €20,579 | €20,458 | -€121 | -0.6% |
| Remuneration, social security and pensions | 62 | €95,494 | €95,076 | -€418 | -0.4% |
| Other operating charges | 640/8 | €921 | €1,162 | +€241 | +26.1% |
| Gross operating margin | 9900 | €104,988 | €122,609 | +€17,621 | +16.8% |
| Operating profit (loss) | 9901 | €8,572 | €26,371 | +€17,799 | +207.6% |
| Financial charges | 65/66B | €2,849 | €120 | -€2,728 | -95.8% |
| Recurring financial charges | 65 | €2,849 | €120 | -€2,728 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | €5,723 | €26,250 | +€20,527 | +358.7% |
| Income taxes | 67/77 | €2,568 | €7,086 | +€4,518 | +175.9% |
| Profit (loss) for the period | 9904 | €3,155 | €19,165 | +€16,009 | +507.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,155 | €19,165 | +€16,009 | +507.4% |
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 10 October 2026 via checked.be.