GABRIAC: 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.
GABRIAC
Largest movements
- Receivables within one year -€6,643
down €6,643 (-91.1%), from €7,295 to €653
- Cash +€1,417
up €1,417 (+6410.7%), from €22 to €1,439
mainly Receivables within one year (+€6,643) and Other debts (+€1,885)
- Profit (loss) carried forward -€7,730
down €7,730 (-6.5%), from -€118,857 to -€126,586
- Other debts +€1,885
up €1,885 (+5.2%), from €36,188 to €38,073
- Tax, wage and social debts +€987
up €987 (+14.0%), from €7,060 to €8,047
- Trade debts -€368
down €368 (-12.6%), from €2,925 to €2,557
- Gross operating margin -€16,111
down €16,111, from €8,504 to -€7,607
- Taxes -€1,651
no longer reported in 2024 (was €1,651)
- Financial charges +€123
new in 2024: €123
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.
Cash bridge derived
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 | €7,317 | €2,091 | -€5,226 | -71.4% |
| Current assets | 29/58 | €7,317 | €2,091 | -€5,226 | -71.4% |
| Amounts receivable within one year | 40/41 | €7,295 | €653 | -€6,643 | -91.1% |
| Trade receivables | 40 | €7,295 | €653 | -€6,643 | -91.1% |
| Cash at bank and in hand | 54/58 | €22 | €1,439 | +€1,417 | +6410.7% |
| Total equity and liabilities | 10/49 | €7,317 | €2,091 | -€5,226 | -71.4% |
| Equity | 10/15 | -€38,857 | -€46,586 | -€7,730 | -19.9% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | - | -€80,000 | |
| Issued capital | 100 | €80,000 | - | -€80,000 | |
| Profit (loss) carried forward | 14 | -€118,857 | -€126,586 | -€7,730 | -6.5% |
| Amounts payable | 17/49 | €46,174 | €48,678 | +€2,504 | +5.4% |
| Amounts payable within one year | 42/48 | €46,174 | €48,678 | +€2,504 | +5.4% |
| Trade debts | 44 | €2,925 | €2,557 | -€368 | -12.6% |
| Suppliers | 440/4 | €2,925 | €2,557 | -€368 | -12.6% |
| Taxes, remuneration and social security | 45 | €7,060 | €8,047 | +€987 | +14.0% |
| Taxes | 450/3 | €7,060 | €8,047 | +€987 | +14.0% |
| Other amounts payable | 47/48 | €36,188 | €38,073 | +€1,885 | +5.2% |
| Gross operating margin | 9900 | €8,504 | -€7,607 | -€16,111 | |
| Operating profit (loss) | 9901 | €8,504 | -€7,607 | -€16,111 | |
| Financial charges | 65/66B | - | €123 | +€123 | |
| Recurring financial charges | 65 | - | €123 | +€123 | |
| Profit (loss) for the period before taxes | 9903 | €8,504 | -€7,730 | -€16,234 | |
| Income taxes | 67/77 | €1,651 | - | -€1,651 | |
| Profit (loss) for the period | 9904 | €6,853 | -€7,730 | -€14,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,853 | -€7,730 | -€14,582 |
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 10 October 2026 via checked.be.