GABITON: 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.
GABITON
Largest movements
- Receivables within one year +€22,464
up €22,464 (+164%), from €13,709 to €36,172
of which Other amounts receivable: +€24,330
- Tangible fixed assets -€6,790
down €6,790 (-22.8%), from €29,837 to €23,047
- Reserves +€16,702
new in 2024: €16,702
- Tax, wage and social debts +€9,618
up €9,618 (+1,276%), from €754 to €10,372
- Debts after one year -€7,676
down €7,676 (-36.8%), from €20,873 to €13,198
- Trade debts -€3,744
down €3,744 (-70.7%), from €5,291 to €1,548
- Turnover -€112,479
no longer reported in 2024 (was €112,479)
- Purchases and services -€96,618
no longer reported in 2024 (was €96,618)
- Gross operating margin +€15,359
up €15,359 (+96.8%), from €15,861 to €31,220
- Taxes +€6,333
up €6,333 (+1,159%), from €546 to €6,879
- Depreciation +€2,679
up €2,679 (+65.2%), from €4,111 to €6,790
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.
Derived cash bridge
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 | €43,850 | €59,224 | +€15,374 | +35.1% |
| Fixed assets | 21/28 | €29,837 | €23,047 | -€6,790 | -22.8% |
| Tangible fixed assets | 22/27 | €29,837 | €23,047 | -€6,790 | -22.8% |
| Leasing and similar rights | 25 | €29,837 | €23,047 | -€6,790 | -22.8% |
| Current assets | 29/58 | €14,013 | €36,177 | +€22,164 | +158% |
| Amounts receivable within one year | 40/41 | €13,709 | €36,172 | +€22,464 | +164% |
| Trade receivables | 40 | €6,978 | €5,113 | -€1,866 | -26.7% |
| Other amounts receivable | 41 | €6,730 | €31,060 | +€24,330 | +361% |
| Cash at bank and in hand | 54/58 | €304 | €4 | -€300 | -98.6% |
| Total equity and liabilities | 10/49 | €43,850 | €59,224 | +€15,374 | +35.1% |
| Equity | 10/15 | €9,729 | €26,430 | +€16,702 | +172% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €16,702 | +€16,702 | |
| Distributable reserves | 133 | - | €16,702 | +€16,702 | |
| Profit (loss) carried forward | 14 | €4,729 | €4,729 | = | 0.0% |
| Amounts payable | 17/49 | €34,121 | €32,793 | -€1,328 | -3.9% |
| Amounts payable after more than one year | 17 | €20,873 | €13,198 | -€7,676 | -36.8% |
| Financial debts | 170/4 | €20,873 | €13,198 | -€7,676 | -36.8% |
| Amounts payable within one year | 42/48 | €13,248 | €19,596 | +€6,348 | +47.9% |
| Current portion of amounts payable after more than one year | 42 | €7,202 | €7,676 | +€473 | +6.6% |
| Trade debts | 44 | €5,291 | €1,548 | -€3,744 | -70.7% |
| Suppliers | 440/4 | €5,291 | €1,548 | -€3,744 | -70.7% |
| Taxes, remuneration and social security | 45 | €754 | €10,372 | +€9,618 | +1,276% |
| Taxes | 450/3 | €754 | €10,372 | +€9,618 | +1,276% |
| Turnover | 70 | €112,479 | - | -€112,479 | |
| Goods, raw materials, services and sundry goods | 60/61 | €96,618 | - | -€96,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,111 | €6,790 | +€2,679 | +65.2% |
| Other operating charges | 640/8 | €654 | €9 | -€645 | -98.6% |
| Gross operating margin | 9900 | €15,861 | €31,220 | +€15,359 | +96.8% |
| Operating profit (loss) | 9901 | €11,096 | €24,421 | +€13,325 | +120% |
| Financial income | 75/76B | €248 | €1,130 | +€882 | +355% |
| Recurring financial income | 75 | €248 | €1,130 | +€882 | +355% |
| Financial charges | 65/66B | €1,118 | €1,970 | +€852 | +76.2% |
| Recurring financial charges | 65 | €1,118 | €1,970 | +€852 | +76.2% |
| Profit (loss) for the period before taxes | 9903 | €10,227 | €23,581 | +€13,354 | +131% |
| Income taxes | 67/77 | €546 | €6,879 | +€6,333 | +1,159% |
| Profit (loss) for the period | 9904 | €9,680 | €16,702 | +€7,022 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,680 | €16,702 | +€7,022 | +72.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.