GABRIËLS ANJA: 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 ANJA
Largest movements
- Current investments +€180,703
up €180,703 (+64.8%), from €279,069 to €459,772
- Tangible fixed assets -€35,899
down €35,899 (-34.0%), from €105,629 to €69,730
of which Furniture and vehicles: -€32,281
- Cash -€27,836
down €27,836 (-20.8%), from €134,111 to €106,276
mainly Current investments (-€180,703) and Deferred charges and accrued income (-€11,568)
- Deferred charges and accrued income +€11,568
up €11,568 (+193%), from €5,997 to €17,565
- Reserves +€108,602
up €108,602 (+21.6%), from €501,935 to €610,537
- Tax, wage and social debts +€24,360
up €24,360, from €0 to €24,360
- Gross operating margin +€118,520
up €118,520 (+137%), from €86,367 to €204,887
- Taxes +€35,326
up €35,326 (+179%), from €19,767 to €55,093
- Other operating charges +€2,821
up €2,821 (+140%), from €2,009 to €4,830
- Depreciation +€2,265
up €2,265 (+6.7%), from €33,635 to €35,899
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 | €541,420 | €669,956 | +€128,536 | +23.7% |
| Fixed assets | 21/28 | €105,629 | €69,730 | -€35,899 | -34.0% |
| Tangible fixed assets | 22/27 | €105,629 | €69,730 | -€35,899 | -34.0% |
| Plant, machinery and equipment | 23 | €37 | €0 | -€37 | -100% |
| Furniture and vehicles | 24 | €93,732 | €61,451 | -€32,281 | -34.4% |
| Other tangible fixed assets | 26 | €11,860 | €8,279 | -€3,581 | -30.2% |
| Current assets | 29/58 | €435,791 | €600,226 | +€164,436 | +37.7% |
| Amounts receivable within one year | 40/41 | €16,614 | €16,614 | = | 0.0% |
| Other amounts receivable | 41 | €16,614 | €16,614 | = | 0.0% |
| Current investments | 50/53 | €279,069 | €459,772 | +€180,703 | +64.8% |
| Cash at bank and in hand | 54/58 | €134,111 | €106,276 | -€27,836 | -20.8% |
| Deferred charges and accrued income | 490/1 | €5,997 | €17,565 | +€11,568 | +193% |
| Total equity and liabilities | 10/49 | €541,420 | €669,956 | +€128,536 | +23.7% |
| Equity | 10/15 | €521,935 | €630,537 | +€108,602 | +20.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €501,935 | €610,537 | +€108,602 | +21.6% |
| Distributable reserves | 133 | €501,935 | €610,537 | +€108,602 | +21.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,484 | €39,419 | +€19,935 | +102% |
| Amounts payable within one year | 42/48 | €19,203 | €39,140 | +€19,937 | +104% |
| Trade debts | 44 | €6,507 | €1,902 | -€4,605 | -70.8% |
| Suppliers | 440/4 | €6,507 | €1,902 | -€4,605 | -70.8% |
| Taxes, remuneration and social security | 45 | €0 | €24,360 | +€24,360 | |
| Taxes | 450/3 | €0 | €24,360 | +€24,360 | |
| Other amounts payable | 47/48 | €12,696 | €12,878 | +€182 | +1.4% |
| Accrued charges and deferred income | 492/3 | €281 | €279 | -€2 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,635 | €35,899 | +€2,265 | +6.7% |
| Other operating charges | 640/8 | €2,009 | €4,830 | +€2,821 | +140% |
| Non-recurring operating charges | 66A | €1,211 | €1,453 | +€242 | +20.0% |
| Gross operating margin | 9900 | €86,367 | €204,887 | +€118,520 | +137% |
| Operating profit (loss) | 9901 | €49,513 | €162,705 | +€113,193 | +229% |
| Financial income | 75/76B | €5,458 | €3,809 | -€1,649 | -30.2% |
| Recurring financial income | 75 | €5,458 | €3,809 | -€1,649 | -30.2% |
| Financial charges | 65/66B | €174 | €1,153 | +€979 | +563% |
| Recurring financial charges | 65 | €174 | €1,153 | +€979 | +563% |
| Profit (loss) for the period before taxes | 9903 | €54,797 | €165,361 | +€110,564 | +202% |
| Income taxes | 67/77 | €19,767 | €55,093 | +€35,326 | +179% |
| Profit (loss) for the period | 9904 | €35,030 | €110,268 | +€75,238 | +215% |
| Profit (loss) for the period to be appropriated | 9905 | €35,030 | €110,268 | +€75,238 | +215% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.