Gabrima: 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.
Gabrima
Largest movements
- Receivables within one year +€27,259
up €27,259 (+182%), from €14,940 to €42,199
of which Other amounts receivable: +€18,773
- Tangible fixed assets -€15,902
down €15,902 (-21.1%), from €75,426 to €59,525
- Cash +€1,719
up €1,719 (+14.2%), from €12,140 to €13,859
mainly Other debts (+€38,000) and Net result for the year (+€30,293)
- Other debts +€38,000
new in 2025: €38,000
- Debts after one year -€17,256
down €17,256 (-30.9%), from €55,825 to €38,569
- Profit (loss) carried forward -€7,707
down €7,707 (-83.1%), from €9,277 to €1,571
- Tax, wage and social debts -€1,568
down €1,568 (-8.5%), from €18,427 to €16,860
- Gross operating margin +€37,501
up €37,501 (+148%), from €25,282 to €62,783
- Turnover +€24,244
up €24,244 (+14.7%), from €164,704 to €188,948
- Purchases and services -€17,594
down €17,594 (-11.2%), from €157,536 to €139,942
- Taxes +€8,084
new in 2025: €8,084
- Other operating charges -€4,938
down €4,938 (-89.3%), from €5,532 to €594
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 | €102,506 | €115,583 | +€13,076 | +12.8% |
| Fixed assets | 21/28 | €75,426 | €59,525 | -€15,902 | -21.1% |
| Tangible fixed assets | 22/27 | €75,426 | €59,525 | -€15,902 | -21.1% |
| Furniture and vehicles | 24 | €75,426 | €59,525 | -€15,902 | -21.1% |
| Current assets | 29/58 | €27,080 | €56,058 | +€28,978 | +107% |
| Amounts receivable within one year | 40/41 | €14,940 | €42,199 | +€27,259 | +182% |
| Trade receivables | 40 | €4,158 | €12,644 | +€8,486 | +204% |
| Other amounts receivable | 41 | €10,782 | €29,555 | +€18,773 | +174% |
| Cash at bank and in hand | 54/58 | €12,140 | €13,859 | +€1,719 | +14.2% |
| Total equity and liabilities | 10/49 | €102,506 | €115,583 | +€13,076 | +12.8% |
| Equity | 10/15 | €11,277 | €3,571 | -€7,707 | -68.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,277 | €1,571 | -€7,707 | -83.1% |
| Amounts payable | 17/49 | €91,229 | €112,012 | +€20,783 | +22.8% |
| Amounts payable after more than one year | 17 | €55,825 | €38,569 | -€17,256 | -30.9% |
| Financial debts | 170/4 | €55,825 | €38,569 | -€17,256 | -30.9% |
| Amounts payable within one year | 42/48 | €35,404 | €73,443 | +€38,039 | +107% |
| Current portion of amounts payable after more than one year | 42 | €16,406 | €17,256 | +€850 | +5.2% |
| Trade debts | 44 | €570 | €1,327 | +€757 | +133% |
| Suppliers | 440/4 | €570 | €1,327 | +€757 | +133% |
| Taxes, remuneration and social security | 45 | €18,427 | €16,860 | -€1,568 | -8.5% |
| Taxes | 450/3 | €18,427 | €16,860 | -€1,568 | -8.5% |
| Other amounts payable | 47/48 | - | €38,000 | +€38,000 | |
| Turnover | 70 | €164,704 | €188,948 | +€24,244 | +14.7% |
| Non-recurring operating income | 76A | €18,114 | €13,777 | -€4,337 | -23.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €157,536 | €139,942 | -€17,594 | -11.2% |
| Remuneration, social security and pensions | 62 | €4,951 | €2,105 | -€2,846 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,782 | €18,738 | +€1,956 | +11.7% |
| Other operating charges | 640/8 | €5,532 | €594 | -€4,938 | -89.3% |
| Gross operating margin | 9900 | €25,282 | €62,783 | +€37,501 | +148% |
| Operating profit (loss) | 9901 | -€1,984 | €41,345 | +€43,329 | |
| Financial income | 75/76B | €381 | €801 | +€420 | +110% |
| Recurring financial income | 75 | €381 | €801 | +€420 | +110% |
| Financial charges | 65/66B | €3,898 | €3,769 | -€130 | -3.3% |
| Recurring financial charges | 65 | €3,898 | €3,769 | -€130 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,501 | €38,377 | +€43,878 | |
| Income taxes | 67/77 | - | €8,084 | +€8,084 | |
| Profit (loss) for the period | 9904 | -€5,501 | €30,293 | +€35,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,501 | €30,293 | +€35,794 |
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 17 October 2026 via checked.be.