GABS & Co: 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.
GABS & Co
Largest movements
- Cash -€14,065
down €14,065 (-86.9%), from €16,180 to €2,116
mainly Trade debts (-€10,153) and Receivables within one year (-€9,986)
- Receivables within one year +€9,986
up €9,986 (+20.2%), from €49,512 to €59,498
of which Trade receivables: +€5,787
- Stocks and contracts +€8,062
up €8,062 (+44.5%), from €18,127 to €26,189
- Tangible fixed assets -€6,495
down €6,495 (-52.6%), from €12,337 to €5,842
of which Furniture and vehicles: -€4,702
- Trade debts -€10,153
down €10,153 (-19.0%), from €53,522 to €43,369
- Profit (loss) carried forward +€9,644
up €9,644 (+41.0%), from €23,521 to €33,165
- Tax, wage and social debts -€8,292
down €8,292 (-58.6%), from €14,153 to €5,861
of which Taxes: -€5,138
- Advances received +€6,289
new in 2025: €6,289
- Staff costs -€17,940
down €17,940 (-36.8%), from €48,706 to €30,766
- Depreciation +€6,495
new in 2025: €6,495
- Gross operating margin -€2,473
down €2,473 (-4.7%), from €52,325 to €49,852
- Taxes +€1,584
up €1,584 (+121.1%), from €1,308 to €2,892
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 | €96,195 | €93,684 | -€2,512 | -2.6% |
| Fixed assets | 21/28 | €12,376 | €5,881 | -€6,495 | -52.5% |
| Tangible fixed assets | 22/27 | €12,337 | €5,842 | -€6,495 | -52.6% |
| Plant, machinery and equipment | 23 | €3,224 | €1,430 | -€1,793 | -55.6% |
| Furniture and vehicles | 24 | €9,113 | €4,411 | -€4,702 | -51.6% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €83,819 | €87,803 | +€3,984 | +4.8% |
| Stocks and contracts in progress | 3 | €18,127 | €26,189 | +€8,062 | +44.5% |
| Stocks | 30/36 | €18,127 | €26,189 | +€8,062 | +44.5% |
| Amounts receivable within one year | 40/41 | €49,512 | €59,498 | +€9,986 | +20.2% |
| Trade receivables | 40 | €20,451 | €26,238 | +€5,787 | +28.3% |
| Other amounts receivable | 41 | €29,061 | €33,260 | +€4,199 | +14.4% |
| Cash at bank and in hand | 54/58 | €16,180 | €2,116 | -€14,065 | -86.9% |
| Total equity and liabilities | 10/49 | €96,195 | €93,684 | -€2,512 | -2.6% |
| Equity | 10/15 | €28,521 | €38,165 | +€9,644 | +33.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,521 | €33,165 | +€9,644 | +41.0% |
| Amounts payable | 17/49 | €67,675 | €55,519 | -€12,156 | -18.0% |
| Amounts payable within one year | 42/48 | €67,675 | €55,519 | -€12,156 | -18.0% |
| Trade debts | 44 | €53,522 | €43,369 | -€10,153 | -19.0% |
| Suppliers | 440/4 | €53,522 | €43,369 | -€10,153 | -19.0% |
| Advances received on contracts in progress | 46 | - | €6,289 | +€6,289 | |
| Taxes, remuneration and social security | 45 | €14,153 | €5,861 | -€8,292 | -58.6% |
| Taxes | 450/3 | €6,947 | €1,808 | -€5,138 | -74.0% |
| Remuneration and social security | 454/9 | €7,206 | €4,052 | -€3,154 | -43.8% |
| Remuneration, social security and pensions | 62 | €48,706 | €30,766 | -€17,940 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,495 | +€6,495 | |
| Other operating charges | 640/8 | €849 | €755 | -€93 | -11.0% |
| Gross operating margin | 9900 | €52,325 | €49,852 | -€2,473 | -4.7% |
| Operating profit (loss) | 9901 | €2,770 | €11,835 | +€9,065 | +327.2% |
| Financial income | 75/76B | €1,299 | €1,301 | +€2 | +0.1% |
| Recurring financial income | 75 | €1,299 | €1,301 | +€2 | +0.1% |
| Financial charges | 65/66B | €199 | €600 | +€400 | +200.8% |
| Recurring financial charges | 65 | €199 | €600 | +€400 | +200.8% |
| Profit (loss) for the period before taxes | 9903 | €3,870 | €12,537 | +€8,666 | +223.9% |
| Income taxes | 67/77 | €1,308 | €2,892 | +€1,584 | +121.1% |
| Profit (loss) for the period | 9904 | €2,562 | €9,644 | +€7,082 | +276.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,562 | €9,644 | +€7,082 | +276.4% |
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 11 October 2026 via checked.be.