GABRIELLA: 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.
GABRIELLA
Largest movements
- Financial fixed assets -€45,103
down €45,103 (-99.3%), from €45,436 to €333
- Cash +€26,029
up €26,029 (+30.8%), from €84,636 to €110,665
mainly Investment in fixed assets (net) (+€35,708) and Depreciation (+€19,684)
- Receivables within one year +€12,187
up €12,187 (+3368.0%), from €362 to €12,548
of which Other amounts receivable: +€8,816
- Tangible fixed assets -€10,289
down €10,289 (-16.3%), from €63,023 to €52,733
of which Furniture and vehicles: -€5,177
- Tax, wage and social debts -€20,590
down €20,590 (-21.3%), from €96,837 to €76,248
of which Remuneration and social security: -€11,826
- Trade debts +€5,939
up €5,939 (+20.1%), from €29,534 to €35,473
- Debts after one year -€3,608
no longer reported in 2026 (was €3,608)
- Short-term financial debts -€2,531
no longer reported in 2026 (was €2,531)
- Turnover -€1.2m
no longer reported in 2026 (was €1.2m)
- Purchases and services -€700,668
no longer reported in 2026 (was €700,668)
- Staff costs +€42,638
up €42,638 (+10.0%), from €425,652 to €468,290
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,385 | €197,029 | -€18,356 | -8.5% |
| Fixed assets | 21/28 | €108,459 | €53,067 | -€55,392 | -51.1% |
| Tangible fixed assets | 22/27 | €63,023 | €52,733 | -€10,289 | -16.3% |
| Plant, machinery and equipment | 23 | €30,849 | €27,648 | -€3,201 | -10.4% |
| Furniture and vehicles | 24 | €24,874 | €19,696 | -€5,177 | -20.8% |
| Other tangible fixed assets | 26 | €7,300 | €5,389 | -€1,911 | -26.2% |
| Financial fixed assets | 28 | €45,436 | €333 | -€45,103 | -99.3% |
| Current assets | 29/58 | €106,926 | €143,962 | +€37,036 | +34.6% |
| Amounts receivable after more than one year | 29 | €484 | €1,055 | +€570 | +117.7% |
| Other amounts receivable | 291 | €484 | €1,055 | +€570 | +117.7% |
| Stocks and contracts in progress | 3 | €20,312 | €19,353 | -€959 | -4.7% |
| Stocks | 30/36 | €20,312 | €19,353 | -€959 | -4.7% |
| Amounts receivable within one year | 40/41 | €362 | €12,548 | +€12,187 | +3368.0% |
| Trade receivables | 40 | €362 | €3,732 | +€3,370 | +931.4% |
| Other amounts receivable | 41 | - | €8,816 | +€8,816 | |
| Cash at bank and in hand | 54/58 | €84,636 | €110,665 | +€26,029 | +30.8% |
| Deferred charges and accrued income | 490/1 | €1,132 | €342 | -€790 | -69.8% |
| Total equity and liabilities | 10/49 | €215,385 | €197,029 | -€18,356 | -8.5% |
| Equity | 10/15 | €77,678 | €79,325 | +€1,647 | +2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €95,438 | €95,438 | = | 0.0% |
| Distributable reserves | 133 | €95,438 | €95,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,352 | -€34,705 | +€1,647 | +4.5% |
| Amounts payable | 17/49 | €137,708 | €117,705 | -€20,003 | -14.5% |
| Amounts payable after more than one year | 17 | €3,608 | - | -€3,608 | |
| Financial debts | 170/4 | €3,608 | - | -€3,608 | |
| Amounts payable within one year | 42/48 | €134,100 | €117,705 | -€16,395 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €5,198 | €5,984 | +€787 | +15.1% |
| Financial debts | 43 | €2,531 | - | -€2,531 | |
| Credit institutions | 430/8 | €2,531 | - | -€2,531 | |
| Trade debts | 44 | €29,534 | €35,473 | +€5,939 | +20.1% |
| Suppliers | 440/4 | €29,534 | €35,473 | +€5,939 | +20.1% |
| Taxes, remuneration and social security | 45 | €96,837 | €76,248 | -€20,590 | -21.3% |
| Taxes | 450/3 | €19,536 | €10,773 | -€8,763 | -44.9% |
| Remuneration and social security | 454/9 | €77,301 | €65,475 | -€11,826 | -15.3% |
| Turnover | 70 | €1,186,270 | - | -€1.2m | |
| Non-recurring operating income | 76A | €2,250 | - | -€2,250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €700,668 | - | -€700,668 | |
| Remuneration, social security and pensions | 62 | €425,652 | €468,290 | +€42,638 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,867 | €19,684 | +€4,817 | +32.4% |
| Other operating charges | 640/8 | €1,418 | €1,795 | +€378 | +26.6% |
| Gross operating margin | 9900 | €495,396 | €506,086 | +€10,690 | +2.2% |
| Operating profit (loss) | 9901 | €53,459 | €16,316 | -€37,143 | -69.5% |
| Financial income | 75/76B | €414 | €480 | +€67 | +16.1% |
| Recurring financial income | 75 | €414 | €480 | +€67 | +16.1% |
| Financial charges | 65/66B | €10,538 | €14,966 | +€4,428 | +42.0% |
| Recurring financial charges | 65 | €10,538 | €14,966 | +€4,428 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €43,335 | €1,831 | -€41,504 | -95.8% |
| Income taxes | 67/77 | €347 | €184 | -€163 | -47.0% |
| Profit (loss) for the period | 9904 | €42,988 | €1,647 | -€41,341 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,988 | €1,647 | -€41,341 | -96.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.