GABRIS: 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.
GABRIS
Largest movements
- Cash +€182,089
up €182,089 (+50.3%), from €362,093 to €544,182
mainly Net result for the year (+€112,496) and Current investments (+€108,000)
- Current investments -€108,000
down €108,000 (-26.0%), from €415,498 to €307,498
- Receivables within one year +€20,527
up €20,527 (+4.2%), from €494,194 to €514,721
of which Other amounts receivable: +€20,952
- Tangible fixed assets -€15,679
down €15,679 (-14.1%), from €111,044 to €95,365
of which Furniture and vehicles: -€17,381
- Reserves +€112,495
up €112,495 (+16.5%), from €683,712 to €796,207
of which Distributable reserves: +€112,495
- Profit (loss) carried forward -€99,999
down €99,999 (-23.0%), from €434,098 to €334,099
- Other debts +€70,303
up €70,303 (+5255.2%), from €1,338 to €71,641
- Tax, wage and social debts +€29,347
up €29,347 (+69.0%), from €42,503 to €71,851
of which Taxes: +€21,492
- Gross operating margin -€76,209
down €76,209 (-14.4%), from €528,160 to €451,951
- Staff costs +€17,345
up €17,345 (+9.8%), from €176,814 to €194,159
- Other operating charges -€16,689
down €16,689 (-23.6%), from €70,852 to €54,162
- Taxes -€12,683
down €12,683 (-25.1%), from €50,481 to €37,798
- Financial charges +€7,173
up €7,173 (+44.6%), from €16,074 to €23,247
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 | €1,468,782 | €1,558,632 | +€89,850 | +6.1% |
| Fixed assets | 21/28 | €111,044 | €95,365 | -€15,679 | -14.1% |
| Tangible fixed assets | 22/27 | €111,044 | €95,365 | -€15,679 | -14.1% |
| Plant, machinery and equipment | 23 | €33,769 | €39,826 | +€6,058 | +17.9% |
| Furniture and vehicles | 24 | €53,081 | €35,700 | -€17,381 | -32.7% |
| Other tangible fixed assets | 26 | €24,195 | €19,839 | -€4,356 | -18.0% |
| Current assets | 29/58 | €1,357,738 | €1,463,267 | +€105,529 | +7.8% |
| Stocks and contracts in progress | 3 | €79,708 | €89,421 | +€9,713 | +12.2% |
| Stocks | 30/36 | €79,708 | €89,421 | +€9,713 | +12.2% |
| Amounts receivable within one year | 40/41 | €494,194 | €514,721 | +€20,527 | +4.2% |
| Trade receivables | 40 | €23,606 | €23,181 | -€425 | -1.8% |
| Other amounts receivable | 41 | €470,587 | €491,539 | +€20,952 | +4.5% |
| Current investments | 50/53 | €415,498 | €307,498 | -€108,000 | -26.0% |
| Cash at bank and in hand | 54/58 | €362,093 | €544,182 | +€182,089 | +50.3% |
| Deferred charges and accrued income | 490/1 | €6,245 | €7,445 | +€1,200 | +19.2% |
| Total equity and liabilities | 10/49 | €1,468,782 | €1,558,632 | +€89,850 | +6.1% |
| Equity | 10/15 | €1,136,426 | €1,148,922 | +€12,496 | +1.1% |
| Contributions | 10/11 | €18,617 | €18,617 | = | 0.0% |
| Reserves | 13 | €683,712 | €796,207 | +€112,495 | +16.5% |
| Non-distributable reserves | 130/1 | €1,862 | €1,862 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,862 | €1,862 | = | 0.0% |
| Distributable reserves | 133 | €681,850 | €794,345 | +€112,495 | +16.5% |
| Profit (loss) carried forward | 14 | €434,098 | €334,099 | -€99,999 | -23.0% |
| Amounts payable | 17/49 | €332,356 | €409,710 | +€77,354 | +23.3% |
| Amounts payable after more than one year | 17 | €42,355 | €28,761 | -€13,594 | -32.1% |
| Financial debts | 170/4 | €42,355 | €28,761 | -€13,594 | -32.1% |
| Amounts payable within one year | 42/48 | €290,001 | €380,948 | +€90,948 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €12,968 | €13,594 | +€626 | +4.8% |
| Trade debts | 44 | €233,192 | €223,863 | -€9,329 | -4.0% |
| Suppliers | 440/4 | €233,192 | €223,863 | -€9,329 | -4.0% |
| Taxes, remuneration and social security | 45 | €42,503 | €71,851 | +€29,347 | +69.0% |
| Taxes | 450/3 | €13,520 | €35,013 | +€21,492 | +159.0% |
| Remuneration and social security | 454/9 | €28,983 | €36,838 | +€7,855 | +27.1% |
| Other amounts payable | 47/48 | €1,338 | €71,641 | +€70,303 | +5255.2% |
| Remuneration, social security and pensions | 62 | €176,814 | €194,159 | +€17,345 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,362 | €32,061 | +€1,699 | +5.6% |
| Other operating charges | 640/8 | €70,852 | €54,162 | -€16,689 | -23.6% |
| Non-recurring operating charges | 66A | €122 | €126 | +€4 | +3.6% |
| Gross operating margin | 9900 | €528,160 | €451,951 | -€76,209 | -14.4% |
| Operating profit (loss) | 9901 | €250,011 | €171,443 | -€78,568 | -31.4% |
| Financial income | 75/76B | €6 | €2,098 | +€2,092 | +36702.6% |
| Recurring financial income | 75 | €6 | €2,098 | +€2,092 | +36702.6% |
| Financial charges | 65/66B | €16,074 | €23,247 | +€7,173 | +44.6% |
| Recurring financial charges | 65 | €16,074 | €23,247 | +€7,173 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | €233,943 | €150,294 | -€83,649 | -35.8% |
| Income taxes | 67/77 | €50,481 | €37,798 | -€12,683 | -25.1% |
| Profit (loss) for the period | 9904 | €183,461 | €112,496 | -€70,966 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €183,461 | €112,496 | -€70,966 | -38.7% |
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 5 October 2026 via checked.be.