GABY: 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.
GABY
Largest movements
- Receivables within one year -€6,699
down €6,699 (-81.7%), from €8,201 to €1,502
of which Trade receivables: -€6,787
- Cash -€635
down €635 (-95.5%), from €665 to €30
mainly Current portion of long-term debt (-€3,576) and Trade debts (-€2,823)
- Current portion of long-term debt -€3,576
no longer reported in 2024 (was €3,576)
- Trade debts -€2,823
down €2,823 (-66.3%), from €4,258 to €1,435
- Profit (loss) carried forward -€1,393
down €1,393 (-6.5%), from -€21,566 to -€22,959
- Other debts +€458
up €458 (+10.2%), from €4,498 to €4,956
- Gross operating margin +€3,014
up €3,014 (+87.0%), from -€3,466 to -€452
- Other operating charges -€792
down €792 (-46.9%), from €1,688 to €896
- Financial charges -€443
down €443 (-90.8%), from €488 to €45
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,366 | €2,032 | -€7,334 | -78.3% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €8,866 | €1,532 | -€7,334 | -82.7% |
| Amounts receivable within one year | 40/41 | €8,201 | €1,502 | -€6,699 | -81.7% |
| Trade receivables | 40 | €7,950 | €1,163 | -€6,787 | -85.4% |
| Other amounts receivable | 41 | €251 | €339 | +€88 | +35.1% |
| Cash at bank and in hand | 54/58 | €665 | €30 | -€635 | -95.5% |
| Total equity and liabilities | 10/49 | €9,366 | €2,032 | -€7,334 | -78.3% |
| Equity | 10/15 | -€2,966 | -€4,359 | -€1,393 | -47.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,566 | -€22,959 | -€1,393 | -6.5% |
| Amounts payable | 17/49 | €12,332 | €6,391 | -€5,941 | -48.2% |
| Amounts payable within one year | 42/48 | €12,332 | €6,391 | -€5,941 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €3,576 | - | -€3,576 | |
| Trade debts | 44 | €4,258 | €1,435 | -€2,823 | -66.3% |
| Suppliers | 440/4 | €4,258 | €1,435 | -€2,823 | -66.3% |
| Other amounts payable | 47/48 | €4,498 | €4,956 | +€458 | +10.2% |
| Non-recurring operating income | 76A | €7,192 | €518 | -€6,674 | -92.8% |
| Other operating charges | 640/8 | €1,688 | €896 | -€792 | -46.9% |
| Non-recurring operating charges | 66A | €5,730 | - | -€5,730 | |
| Gross operating margin | 9900 | -€3,466 | -€452 | +€3,014 | +87.0% |
| Operating profit (loss) | 9901 | -€10,884 | -€1,348 | +€9,536 | +87.6% |
| Financial charges | 65/66B | €488 | €45 | -€443 | -90.8% |
| Recurring financial charges | 65 | €488 | €45 | -€443 | -90.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,372 | -€1,393 | +€9,979 | +87.8% |
| Profit (loss) for the period | 9904 | -€11,372 | -€1,393 | +€9,979 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,372 | -€1,393 | +€9,979 | +87.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.