Gabriël: 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.
Gabriël
Largest movements
- Receivables within one year +€7,783
up €7,783 (+70.4%), from €11,056 to €18,839
of which Trade receivables: +€13,414
- Cash -€5,554
down €5,554 (-30.1%), from €18,430 to €12,876
mainly Receivables within one year (-€7,783) and Trade debts (-€4,534)
- Tangible fixed assets -€4,890
down €4,890 (-64.9%), from €7,530 to €2,640
of which Furniture and vehicles: -€3,966
- Receivables after one year -€4,392
down €4,392 (-100.0%), from €4,392 to €0
- Deferred charges and accrued income +€1,793
up €1,793 (+439.0%), from €408 to €2,201
- Trade debts -€4,534
down €4,534 (-86.5%), from €5,242 to €708
- Profit (loss) carried forward -€1,674
down €1,674 (-5.2%), from €32,054 to €30,380
- Tax, wage and social debts +€616
up €616 (+15.8%), from €3,895 to €4,511
of which Taxes: +€616
- Short-term financial debts +€481
new in 2024: €481
- Other operating charges -€14,185
down €14,185 (-87.6%), from €16,190 to €2,004
- Gross operating margin +€3,493
up €3,493 (+71.9%), from €4,857 to €8,350
- Financial charges +€1,651
up €1,651 (+451.7%), from €366 to €2,017
- Taxes +€1,015
up €1,015 (+995.5%), from €102 to €1,117
- Financial income -€469
down €469 (-99.1%), from €473 to €4
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 | €41,841 | €36,581 | -€5,260 | -12.6% |
| Fixed assets | 21/28 | €7,555 | €2,665 | -€4,890 | -64.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,530 | €2,640 | -€4,890 | -64.9% |
| Plant, machinery and equipment | 23 | €1,022 | €99 | -€923 | -90.3% |
| Furniture and vehicles | 24 | €6,508 | €2,541 | -€3,966 | -60.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €34,286 | €33,916 | -€370 | -1.1% |
| Amounts receivable after more than one year | 29 | €4,392 | €0 | -€4,392 | -100.0% |
| Trade receivables | 290 | €4,392 | €0 | -€4,392 | -100.0% |
| Amounts receivable within one year | 40/41 | €11,056 | €18,839 | +€7,783 | +70.4% |
| Trade receivables | 40 | €1,908 | €15,322 | +€13,414 | +703.1% |
| Other amounts receivable | 41 | €9,148 | €3,516 | -€5,632 | -61.6% |
| Cash at bank and in hand | 54/58 | €18,430 | €12,876 | -€5,554 | -30.1% |
| Deferred charges and accrued income | 490/1 | €408 | €2,201 | +€1,793 | +439.0% |
| Total equity and liabilities | 10/49 | €41,841 | €36,581 | -€5,260 | -12.6% |
| Equity | 10/15 | €32,554 | €30,880 | -€1,674 | -5.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Outside capital | 11 | €500 | - | -€500 | |
| Other | 1109/19 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | €32,054 | €30,380 | -€1,674 | -5.2% |
| Amounts payable | 17/49 | €9,287 | €5,701 | -€3,586 | -38.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,287 | €5,701 | -€3,586 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €481 | +€481 | |
| Credit institutions | 430/8 | - | €481 | +€481 | |
| Trade debts | 44 | €5,242 | €708 | -€4,534 | -86.5% |
| Suppliers | 440/4 | €5,242 | €708 | -€4,534 | -86.5% |
| Taxes, remuneration and social security | 45 | €3,895 | €4,511 | +€616 | +15.8% |
| Taxes | 450/3 | €3,895 | €4,511 | +€616 | +15.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €150 | €0 | -€150 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €701 | €0 | -€701 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,206 | €4,890 | -€316 | -6.1% |
| Other operating charges | 640/8 | €16,190 | €2,004 | -€14,185 | -87.6% |
| Non-recurring operating charges | 66A | €141 | €0 | -€141 | -100.0% |
| Gross operating margin | 9900 | €4,857 | €8,350 | +€3,493 | +71.9% |
| Operating profit (loss) | 9901 | -€16,680 | €1,455 | +€18,135 | |
| Financial income | 75/76B | €473 | €4 | -€469 | -99.1% |
| Recurring financial income | 75 | €473 | €4 | -€469 | -99.1% |
| Financial charges | 65/66B | €366 | €2,017 | +€1,651 | +451.7% |
| Recurring financial charges | 65 | €366 | €2,017 | +€1,651 | +451.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,572 | -€557 | +€16,015 | +96.6% |
| Income taxes | 67/77 | €102 | €1,117 | +€1,015 | +995.5% |
| Profit (loss) for the period | 9904 | -€16,674 | -€1,674 | +€15,000 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,674 | -€1,674 | +€15,000 | +90.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.