GABY JANI: 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 JANI
Largest movements
- Cash +€179
up €179 (+103.6%), from €173 to €352
mainly Other debts (+€7,532) and Receivables within one year (+€36)
- Receivables within one year -€36
no longer reported in 2025 (was €36)
- Other debts +€7,532
up €7,532 (+3.9%), from €191,566 to €199,098
- Profit (loss) carried forward -€5,527
down €5,527 (-2.6%), from -€211,819 to -€217,346
- Trade debts -€1,863
no longer reported in 2025 (was €1,863)
- Gross operating margin +€587
up €587 (+10.4%), from -€5,641 to -€5,055
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 | €209 | €352 | +€143 | +68.3% |
| Current assets | 29/58 | €209 | €352 | +€143 | +68.3% |
| Amounts receivable within one year | 40/41 | €36 | - | -€36 | |
| Other amounts receivable | 41 | €36 | - | -€36 | |
| Cash at bank and in hand | 54/58 | €173 | €352 | +€179 | +103.6% |
| Total equity and liabilities | 10/49 | €209 | €352 | +€143 | +68.3% |
| Equity | 10/15 | -€193,219 | -€198,746 | -€5,527 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€211,819 | -€217,346 | -€5,527 | -2.6% |
| Amounts payable | 17/49 | €193,428 | €199,098 | +€5,670 | +2.9% |
| Amounts payable within one year | 42/48 | €193,428 | €199,098 | +€5,670 | +2.9% |
| Trade debts | 44 | €1,863 | - | -€1,863 | |
| Suppliers | 440/4 | €1,863 | - | -€1,863 | |
| Other amounts payable | 47/48 | €191,566 | €199,098 | +€7,532 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | - | -€53 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€5,641 | -€5,055 | +€587 | +10.4% |
| Operating profit (loss) | 9901 | -€6,082 | -€5,454 | +€627 | +10.3% |
| Financial charges | 65/66B | €114 | €72 | -€41 | -36.4% |
| Recurring financial charges | 65 | €114 | €72 | -€41 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,195 | -€5,527 | +€669 | +10.8% |
| Profit (loss) for the period | 9904 | -€6,195 | -€5,527 | +€669 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,195 | -€5,527 | +€669 | +10.8% |
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 3 October 2026 via checked.be.