GABIMO: 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.
GABIMO
Largest movements
- Tangible fixed assets +€105,053
up €105,053 (+27.6%), from €380,552 to €485,605
of which Plant, machinery and equipment: +€108,820
- Receivables within one year -€89,025
down €89,025 (-36.9%), from €241,454 to €152,430
of which Other amounts receivable: -€93,961
- Trade debts +€42,968
up €42,968 (+322.8%), from €13,312 to €56,280
- Profit (loss) carried forward -€17,352
down €17,352 (-3.0%), from €580,940 to €563,589
- Tax, wage and social debts -€9,549
down €9,549 (-68.5%), from €13,946 to €4,397
- Gross operating margin -€15,681
down €15,681 (-57.0%), from €27,491 to €11,810
- Financial income -€14,916
down €14,916 (-58.6%), from €25,454 to €10,539
- Other operating charges -€4,267
down €4,267 (-23.7%), from €18,011 to €13,744
- Taxes -€2,606
down €2,606 (-74.3%), from €3,506 to €900
- Depreciation +€606
up €606 (+2.5%), from €24,380 to €24,986
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 | €622,198 | €638,265 | +€16,067 | +2.6% |
| Fixed assets | 21/28 | €380,552 | €485,605 | +€105,053 | +27.6% |
| Tangible fixed assets | 22/27 | €380,552 | €485,605 | +€105,053 | +27.6% |
| Land and buildings | 22 | €206,223 | €202,655 | -€3,567 | -1.7% |
| Plant, machinery and equipment | 23 | €174,094 | €282,915 | +€108,820 | +62.5% |
| Furniture and vehicles | 24 | €235 | €35 | -€200 | -85.0% |
| Current assets | 29/58 | €241,646 | €152,660 | -€88,986 | -36.8% |
| Amounts receivable within one year | 40/41 | €241,454 | €152,430 | -€89,025 | -36.9% |
| Trade receivables | 40 | - | €4,937 | +€4,937 | |
| Other amounts receivable | 41 | €241,454 | €147,493 | -€93,961 | -38.9% |
| Cash at bank and in hand | 54/58 | €17 | €47 | +€31 | +179.7% |
| Deferred charges and accrued income | 490/1 | €175 | €182 | +€8 | +4.5% |
| Total equity and liabilities | 10/49 | €622,198 | €638,265 | +€16,067 | +2.6% |
| Equity | 10/15 | €590,940 | €573,589 | -€17,352 | -2.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €580,940 | €563,589 | -€17,352 | -3.0% |
| Amounts payable | 17/49 | €31,258 | €64,676 | +€33,418 | +106.9% |
| Amounts payable after more than one year | 17 | €4,000 | €0 | -€4,000 | -100.0% |
| Other amounts payable | 178/9 | €4,000 | €0 | -€4,000 | -100.0% |
| Amounts payable within one year | 42/48 | €27,258 | €64,676 | +€37,418 | +137.3% |
| Trade debts | 44 | €13,312 | €56,280 | +€42,968 | +322.8% |
| Suppliers | 440/4 | €13,312 | €56,280 | +€42,968 | +322.8% |
| Taxes, remuneration and social security | 45 | €13,946 | €4,397 | -€9,549 | -68.5% |
| Taxes | 450/3 | €13,946 | €4,397 | -€9,549 | -68.5% |
| Other amounts payable | 47/48 | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,380 | €24,986 | +€606 | +2.5% |
| Other operating charges | 640/8 | €18,011 | €13,744 | -€4,267 | -23.7% |
| Gross operating margin | 9900 | €27,491 | €11,810 | -€15,681 | -57.0% |
| Operating profit (loss) | 9901 | -€14,900 | -€26,920 | -€12,020 | -80.7% |
| Financial income | 75/76B | €25,454 | €10,539 | -€14,916 | -58.6% |
| Recurring financial income | 75 | €25,454 | €10,539 | -€14,916 | -58.6% |
| Financial charges | 65/66B | €46 | €71 | +€24 | +52.2% |
| Recurring financial charges | 65 | €46 | €71 | +€24 | +52.2% |
| Profit (loss) for the period before taxes | 9903 | €10,508 | -€16,452 | -€26,960 | |
| Income taxes | 67/77 | €3,506 | €900 | -€2,606 | -74.3% |
| Profit (loss) for the period | 9904 | €7,002 | -€17,352 | -€24,354 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,002 | -€17,352 | -€24,354 |
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 29 September 2026 via checked.be.