GABRIEL CONSTRUCT: 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.
GABRIEL CONSTRUCT
Largest movements
- Tangible fixed assets +€113,016
up €113,016 (+43.9%), from €257,690 to €370,706
of which Land and buildings: +€142,402
- Receivables within one year -€16,881
down €16,881 (-36.8%), from €45,921 to €29,040
of which Other amounts receivable: -€14,011
- Cash +€16,838
up €16,838 (+156.5%), from €10,760 to €27,598
mainly Net result for the year (+€103,768) and Depreciation (+€69,098)
- Profit (loss) carried forward +€103,768
up €103,768 (+62.1%), from €167,068 to €270,836
- Tax, wage and social debts +€38,083
up €38,083 (+339.4%), from €11,221 to €49,304
of which Taxes: +€38,304
- Debts after one year -€24,599
down €24,599 (-28.1%), from €87,684 to €63,085
- Gross operating margin +€113,458
up €113,458 (+105.2%), from €107,799 to €221,257
- Taxes +€26,317
up €26,317 (+198.8%), from €13,237 to €39,554
- Depreciation +€24,524
up €24,524 (+55.0%), from €44,574 to €69,098
- Other operating charges -€3,687
down €3,687 (-45.2%), from €8,154 to €4,467
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 | €320,042 | €433,027 | +€112,985 | +35.3% |
| Fixed assets | 21/28 | €259,536 | €372,552 | +€113,016 | +43.5% |
| Tangible fixed assets | 22/27 | €257,690 | €370,706 | +€113,016 | +43.9% |
| Land and buildings | 22 | €142,310 | €284,712 | +€142,402 | +100.1% |
| Plant, machinery and equipment | 23 | €14,484 | €8,883 | -€5,601 | -38.7% |
| Furniture and vehicles | 24 | €100,896 | €77,111 | -€23,785 | -23.6% |
| Financial fixed assets | 28 | €1,846 | €1,846 | = | 0.0% |
| Current assets | 29/58 | €60,506 | €60,475 | -€31 | -0.1% |
| Amounts receivable within one year | 40/41 | €45,921 | €29,040 | -€16,881 | -36.8% |
| Trade receivables | 40 | €13,026 | €10,156 | -€2,870 | -22.0% |
| Other amounts receivable | 41 | €32,895 | €18,884 | -€14,011 | -42.6% |
| Cash at bank and in hand | 54/58 | €10,760 | €27,598 | +€16,838 | +156.5% |
| Deferred charges and accrued income | 490/1 | €3,825 | €3,837 | +€12 | +0.3% |
| Total equity and liabilities | 10/49 | €320,042 | €433,027 | +€112,985 | +35.3% |
| Equity | 10/15 | €179,268 | €283,036 | +€103,768 | +57.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,068 | €270,836 | +€103,768 | +62.1% |
| Amounts payable | 17/49 | €140,774 | €149,991 | +€9,217 | +6.5% |
| Amounts payable after more than one year | 17 | €87,684 | €63,085 | -€24,599 | -28.1% |
| Financial debts | 170/4 | €87,684 | €63,085 | -€24,599 | -28.1% |
| Amounts payable within one year | 42/48 | €53,033 | €86,866 | +€33,833 | +63.8% |
| Current portion of amounts payable after more than one year | 42 | €29,813 | €28,417 | -€1,396 | -4.7% |
| Trade debts | 44 | €11,999 | €9,145 | -€2,854 | -23.8% |
| Suppliers | 440/4 | €11,999 | €9,145 | -€2,854 | -23.8% |
| Taxes, remuneration and social security | 45 | €11,221 | €49,304 | +€38,083 | +339.4% |
| Taxes | 450/3 | €11,000 | €49,304 | +€38,304 | +348.2% |
| Remuneration and social security | 454/9 | €221 | - | -€221 | |
| Accrued charges and deferred income | 492/3 | €57 | €40 | -€17 | -29.8% |
| Non-recurring operating income | 76A | - | €415 | +€415 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,574 | €69,098 | +€24,524 | +55.0% |
| Other operating charges | 640/8 | €8,154 | €4,467 | -€3,687 | -45.2% |
| Gross operating margin | 9900 | €107,799 | €221,257 | +€113,458 | +105.2% |
| Operating profit (loss) | 9901 | €55,071 | €147,692 | +€92,621 | +168.2% |
| Financial income | 75/76B | €32 | €11 | -€21 | -65.6% |
| Recurring financial income | 75 | €32 | €11 | -€21 | -65.6% |
| Financial charges | 65/66B | €5,321 | €4,381 | -€940 | -17.7% |
| Recurring financial charges | 65 | €5,321 | €4,381 | -€940 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €49,782 | €143,322 | +€93,540 | +187.9% |
| Income taxes | 67/77 | €13,237 | €39,554 | +€26,317 | +198.8% |
| Profit (loss) for the period | 9904 | €36,545 | €103,768 | +€67,223 | +183.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,545 | €103,768 | +€67,223 | +183.9% |
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 29 September 2026 via checked.be.