GABIX MANAGEMENT: 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.
GABIX MANAGEMENT
Largest movements
- Cash +€22,923
up €22,923 (+46.5%), from €49,323 to €72,246
mainly Net result for the year (+€68,725) and Other debts (+€48,013)
- Deferred charges and accrued income -€4,674
down €4,674 (-46.4%), from €10,066 to €5,393
- Tangible fixed assets -€3,183
down €3,183 (-17.1%), from €18,589 to €15,406
of which Furniture and vehicles: -€1,778
- Other debts +€48,013
up €48,013 (+369%), from €13,000 to €61,013
- Reserves -€37,275
down €37,275 (-94.4%), from €39,469 to €2,193
- Tax, wage and social debts +€4,722
up €4,722 (+52.3%), from €9,027 to €13,749
of which Taxes: +€2,722
- Trade debts -€1,008
down €1,008 (-64.4%), from €1,565 to €557
- Gross operating margin +€7,914
up €7,914 (+9.2%), from €85,656 to €93,570
- Taxes +€2,375
up €2,375 (+14.5%), from €16,435 to €18,810
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.
Derived cash bridge
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 | €81,661 | €96,235 | +€14,574 | +17.8% |
| Fixed assets | 21/28 | €18,589 | €15,406 | -€3,183 | -17.1% |
| Tangible fixed assets | 22/27 | €18,589 | €15,406 | -€3,183 | -17.1% |
| Furniture and vehicles | 24 | €4,392 | €2,615 | -€1,778 | -40.5% |
| Other tangible fixed assets | 26 | €14,197 | €12,792 | -€1,406 | -9.9% |
| Current assets | 29/58 | €63,072 | €80,829 | +€17,757 | +28.2% |
| Amounts receivable within one year | 40/41 | €3,682 | €3,190 | -€493 | -13.4% |
| Other amounts receivable | 41 | €3,682 | €3,190 | -€493 | -13.4% |
| Cash at bank and in hand | 54/58 | €49,323 | €72,246 | +€22,923 | +46.5% |
| Deferred charges and accrued income | 490/1 | €10,066 | €5,393 | -€4,674 | -46.4% |
| Total equity and liabilities | 10/49 | €81,661 | €96,235 | +€14,574 | +17.8% |
| Equity | 10/15 | €58,069 | €20,793 | -€37,275 | -64.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,469 | €2,193 | -€37,275 | -94.4% |
| Distributable reserves | 133 | €39,469 | €2,193 | -€37,275 | -94.4% |
| Amounts payable | 17/49 | €23,592 | €75,442 | +€51,849 | +220% |
| Amounts payable within one year | 42/48 | €23,592 | €75,442 | +€51,849 | +220% |
| Financial debts | 43 | - | €123 | +€123 | |
| Credit institutions | 430/8 | - | €123 | +€123 | |
| Trade debts | 44 | €1,565 | €557 | -€1,008 | -64.4% |
| Suppliers | 440/4 | €1,565 | €557 | -€1,008 | -64.4% |
| Taxes, remuneration and social security | 45 | €9,027 | €13,749 | +€4,722 | +52.3% |
| Taxes | 450/3 | €9,027 | €11,749 | +€2,722 | +30.1% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €13,000 | €61,013 | +€48,013 | +369% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,774 | €3,539 | -€235 | -6.2% |
| Other operating charges | 640/8 | €839 | €986 | +€147 | +17.6% |
| Gross operating margin | 9900 | €85,656 | €93,570 | +€7,914 | +9.2% |
| Operating profit (loss) | 9901 | €81,044 | €89,045 | +€8,001 | +9.9% |
| Financial income | 75/76B | €31 | - | -€31 | |
| Recurring financial income | 75 | €31 | - | -€31 | |
| Financial charges | 65/66B | €1,293 | €1,510 | +€217 | +16.8% |
| Recurring financial charges | 65 | €1,293 | €1,510 | +€217 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €79,782 | €87,535 | +€7,753 | +9.7% |
| Income taxes | 67/77 | €16,435 | €18,810 | +€2,375 | +14.5% |
| Profit (loss) for the period | 9904 | €63,346 | €68,725 | +€5,378 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,346 | €68,725 | +€5,378 | +8.5% |
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 27 October 2026 via checked.be.