GABRIAN: 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.
GABRIAN
Largest movements
- Tangible fixed assets -€12,113
down €12,113 (-4.4%), from €278,338 to €266,226
- Other debts +€67,736
up €67,736 (+130.3%), from €52,000 to €119,736
- Debts after one year -€57,044
down €57,044 (-21.5%), from €264,881 to €207,837
of which Financial debts: -€56,974
- Profit (loss) carried forward -€23,170
down €23,170 (-45.5%), from -€50,955 to -€74,126
- Other operating charges -€45,287
down €45,287 (-96.6%), from €46,861 to €1,574
- Financial charges +€10,865
up €10,865 (+158.2%), from €6,869 to €17,735
- Depreciation +€5,451
up €5,451 (+81.8%), from €6,662 to €12,113
- Gross operating margin -€1,186
down €1,186 (-12.6%), from €9,437 to €8,251
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 | €281,598 | €268,356 | -€13,242 | -4.7% |
| Fixed assets | 21/28 | €278,588 | €266,476 | -€12,113 | -4.3% |
| Tangible fixed assets | 22/27 | €278,338 | €266,226 | -€12,113 | -4.4% |
| Land and buildings | 22 | €278,338 | €266,226 | -€12,113 | -4.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €3,010 | €1,880 | -€1,129 | -37.5% |
| Amounts receivable within one year | 40/41 | €1,075 | - | -€1,075 | |
| Trade receivables | 40 | €1,075 | - | -€1,075 | |
| Cash at bank and in hand | 54/58 | €1,935 | €1,880 | -€54 | -2.8% |
| Total equity and liabilities | 10/49 | €281,598 | €268,356 | -€13,242 | -4.7% |
| Equity | 10/15 | -€48,955 | -€72,126 | -€23,170 | -47.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,955 | -€74,126 | -€23,170 | -45.5% |
| Amounts payable | 17/49 | €330,553 | €340,482 | +€9,929 | +3.0% |
| Amounts payable after more than one year | 17 | €264,881 | €207,837 | -€57,044 | -21.5% |
| Financial debts | 170/4 | €264,811 | €207,837 | -€56,974 | -21.5% |
| Other amounts payable | 178/9 | €70 | - | -€70 | |
| Amounts payable within one year | 42/48 | €65,672 | €132,645 | +€66,973 | +102.0% |
| Current portion of amounts payable after more than one year | 42 | €13,632 | €12,864 | -€768 | -5.6% |
| Trade debts | 44 | €40 | €45 | +€5 | +12.8% |
| Suppliers | 440/4 | €40 | €45 | +€5 | +12.8% |
| Other amounts payable | 47/48 | €52,000 | €119,736 | +€67,736 | +130.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,662 | €12,113 | +€5,451 | +81.8% |
| Other operating charges | 640/8 | €46,861 | €1,574 | -€45,287 | -96.6% |
| Gross operating margin | 9900 | €9,437 | €8,251 | -€1,186 | -12.6% |
| Operating profit (loss) | 9901 | -€44,086 | -€5,436 | +€38,650 | +87.7% |
| Financial charges | 65/66B | €6,869 | €17,735 | +€10,865 | +158.2% |
| Recurring financial charges | 65 | €6,869 | €17,735 | +€10,865 | +158.2% |
| Profit (loss) for the period before taxes | 9903 | -€50,955 | -€23,170 | +€27,785 | +54.5% |
| Profit (loss) for the period | 9904 | -€50,955 | -€23,170 | +€27,785 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,955 | -€23,170 | +€27,785 | +54.5% |
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 5 October 2026 via checked.be.