GABS Management: 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 Management
Largest movements
- Receivables within one year +€880
up €880 (+88.0%), from €1,000 to €1,880
of which Other amounts receivable: +€880
- Cash +€299
up €299 (+19.8%), from €1,514 to €1,813
mainly Net result for the year (+€3,979) and Tax, wage and social debts (+€995)
- Debts after one year -€4,006
down €4,006 (-32.5%), from €12,322 to €8,315
- Profit (loss) carried forward +€3,979
up €3,979 (+113%), from €3,519 to €7,497
- Tax, wage and social debts +€995
up €995 (+113%), from €880 to €1,874
- Financial charges -€162
down €162 (-15.2%), from €1,068 to €905
- Taxes +€115
up €115 (+13.1%), from €880 to €995
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 | €22,514 | €23,693 | +€1,179 | +5.2% |
| Fixed assets | 21/28 | €20,000 | €20,000 | = | 0.0% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €2,514 | €3,693 | +€1,179 | +46.9% |
| Amounts receivable within one year | 40/41 | €1,000 | €1,880 | +€880 | +88.0% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 41 | - | €880 | +€880 | |
| Cash at bank and in hand | 54/58 | €1,514 | €1,813 | +€299 | +19.8% |
| Total equity and liabilities | 10/49 | €22,514 | €23,693 | +€1,179 | +5.2% |
| Equity | 10/15 | €5,519 | €9,497 | +€3,979 | +72.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,519 | €7,497 | +€3,979 | +113% |
| Amounts payable | 17/49 | €16,995 | €14,196 | -€2,800 | -16.5% |
| Amounts payable after more than one year | 17 | €12,322 | €8,315 | -€4,006 | -32.5% |
| Financial debts | 170/4 | €12,322 | €8,315 | -€4,006 | -32.5% |
| Amounts payable within one year | 42/48 | €4,674 | €5,881 | +€1,207 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €3,794 | €4,006 | +€212 | +5.6% |
| Taxes, remuneration and social security | 45 | €880 | €1,874 | +€995 | +113% |
| Taxes | 450/3 | €880 | €1,874 | +€995 | +113% |
| Gross operating margin | 9900 | €5,881 | €5,879 | -€2 | 0.0% |
| Operating profit (loss) | 9901 | €5,881 | €5,879 | -€2 | 0.0% |
| Financial charges | 65/66B | €1,068 | €905 | -€162 | -15.2% |
| Recurring financial charges | 65 | €1,068 | €905 | -€162 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €4,813 | €4,973 | +€161 | +3.3% |
| Income taxes | 67/77 | €880 | €995 | +€115 | +13.1% |
| Profit (loss) for the period | 9904 | €3,933 | €3,979 | +€46 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,933 | €3,979 | +€46 | +1.2% |
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.