GABRIËLS: 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.
GABRIËLS
Largest movements
- Financial fixed assets +€150,000
new in 2025: €150,000
- Tangible fixed assets -€22,316
down €22,316 (-13.3%), from €168,270 to €145,954
- Receivables within one year -€9,994
down €9,994 (-13.9%), from €72,018 to €62,024
of which Other amounts receivable: -€38,979
- Other debts +€43,658
up €43,658, from €0 to €43,658
- Debts after one year +€40,164
up €40,164 (+39.7%), from €101,200 to €141,364
- Reserves +€26,000
up €26,000 (+38.9%), from €66,860 to €92,860
of which Distributable reserves: +€26,000
- Tax, wage and social debts +€13,965
up €13,965 (+120%), from €11,683 to €25,648
- Trade debts -€8,546
down €8,546 (-29.7%), from €28,805 to €20,259
- Taxes +€2,900
up €2,900 (+42.0%), from €6,902 to €9,801
- Other operating charges -€2,368
down €2,368 (-68.1%), from €3,476 to €1,108
- Financial income -€1,970
down €1,970 (-99.0%), from €1,990 to €20
- Financial charges +€1,570
up €1,570 (+36.2%), from €4,334 to €5,904
- Gross operating margin +€1,499
up €1,499 (+2.4%), from €63,762 to €65,261
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.
Derived cash bridge
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 | €243,961 | €364,032 | +€120,071 | +49.2% |
| Fixed assets | 21/28 | €168,270 | €295,954 | +€127,684 | +75.9% |
| Tangible fixed assets | 22/27 | €168,270 | €145,954 | -€22,316 | -13.3% |
| Land and buildings | 22 | €142,709 | €131,916 | -€10,793 | -7.6% |
| Plant, machinery and equipment | 23 | €10,130 | €6,236 | -€3,893 | -38.4% |
| Furniture and vehicles | 24 | €15,431 | €7,802 | -€7,629 | -49.4% |
| Financial fixed assets | 28 | - | €150,000 | +€150,000 | |
| Current assets | 29/58 | €75,692 | €68,078 | -€7,613 | -10.1% |
| Amounts receivable within one year | 40/41 | €72,018 | €62,024 | -€9,994 | -13.9% |
| Trade receivables | 40 | €32,438 | €61,422 | +€28,985 | +89.4% |
| Other amounts receivable | 41 | €39,581 | €601 | -€38,979 | -98.5% |
| Cash at bank and in hand | 54/58 | €3,657 | €5,939 | +€2,283 | +62.4% |
| Deferred charges and accrued income | 490/1 | €17 | €115 | +€98 | +584% |
| Total equity and liabilities | 10/49 | €243,961 | €364,032 | +€120,071 | +49.2% |
| Equity | 10/15 | €77,133 | €103,285 | +€26,151 | +33.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,860 | €92,860 | +€26,000 | +38.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €66,860 | €92,860 | +€26,000 | +38.9% |
| Profit (loss) carried forward | 14 | €4,073 | €4,225 | +€151 | +3.7% |
| Amounts payable | 17/49 | €166,828 | €260,747 | +€93,919 | +56.3% |
| Amounts payable after more than one year | 17 | €101,200 | €141,364 | +€40,164 | +39.7% |
| Financial debts | 170/4 | €101,200 | €141,364 | +€40,164 | +39.7% |
| Amounts payable within one year | 42/48 | €65,628 | €119,383 | +€53,755 | +81.9% |
| Current portion of amounts payable after more than one year | 42 | €23,431 | €25,273 | +€1,843 | +7.9% |
| Financial debts | 43 | €1,710 | €4,545 | +€2,835 | +166% |
| Credit institutions | 430/8 | €1,710 | €4,545 | +€2,835 | +166% |
| Trade debts | 44 | €28,805 | €20,259 | -€8,546 | -29.7% |
| Suppliers | 440/4 | €28,805 | €20,259 | -€8,546 | -29.7% |
| Taxes, remuneration and social security | 45 | €11,683 | €25,648 | +€13,965 | +120% |
| Taxes | 450/3 | €11,683 | €25,648 | +€13,965 | +120% |
| Other amounts payable | 47/48 | €0 | €43,658 | +€43,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,723 | €22,316 | -€407 | -1.8% |
| Other operating charges | 640/8 | €3,476 | €1,108 | -€2,368 | -68.1% |
| Gross operating margin | 9900 | €63,762 | €65,261 | +€1,499 | +2.4% |
| Operating profit (loss) | 9901 | €37,563 | €41,837 | +€4,274 | +11.4% |
| Financial income | 75/76B | €1,990 | €20 | -€1,970 | -99.0% |
| Recurring financial income | 75 | €1,990 | €20 | -€1,970 | -99.0% |
| Financial charges | 65/66B | €4,334 | €5,904 | +€1,570 | +36.2% |
| Recurring financial charges | 65 | €4,334 | €5,904 | +€1,570 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €35,219 | €35,952 | +€733 | +2.1% |
| Income taxes | 67/77 | €6,902 | €9,801 | +€2,900 | +42.0% |
| Profit (loss) for the period | 9904 | €28,318 | €26,151 | -€2,167 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,318 | €26,151 | -€2,167 | -7.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.