GABY'S: 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.
GABY'S
Largest movements
- Cash -€20,921
down €20,921 (-72.3%), from €28,946 to €8,026
mainly Stocks and contracts (-€18,443) and Trade debts (-€16,810)
- Stocks and contracts +€18,443
new in 2025: €18,443
- Tangible fixed assets -€3,412
down €3,412 (-48.5%), from €7,034 to €3,622
- Trade debts -€16,810
down €16,810 (-71.9%), from €23,392 to €6,582
- Other debts +€13,435
new in 2025: €13,435
- Contributions +€1,860
up €1,860 (+10.0%), from €18,600 to €20,460
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Profit (loss) carried forward -€1,762
down €1,762 (-1.4%), from €126,225 to €124,463
- Taxes -€16,600
down €16,600 (-88.7%), from €18,713 to €2,113
- Gross operating margin -€7,547
down €7,547 (-46.7%), from €16,166 to €8,618
- Financial charges +€1,970
up €1,970 (+74.0%), from €2,664 to €4,635
- Other operating charges +€400
up €400 (+188%), from €213 to €612
- Financial income +€391
up €391 (+391,100%), from €0 to €391
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 | €170,077 | €164,940 | -€5,137 | -3.0% |
| Fixed assets | 21/28 | €7,034 | €3,622 | -€3,412 | -48.5% |
| Tangible fixed assets | 22/27 | €7,034 | €3,622 | -€3,412 | -48.5% |
| Furniture and vehicles | 24 | €7,034 | €3,622 | -€3,412 | -48.5% |
| Current assets | 29/58 | €163,043 | €161,318 | -€1,725 | -1.1% |
| Stocks and contracts in progress | 3 | - | €18,443 | +€18,443 | |
| Stocks | 30/36 | - | €18,443 | +€18,443 | |
| Amounts receivable within one year | 40/41 | €134,097 | €134,849 | +€752 | +0.6% |
| Trade receivables | 40 | €41,791 | €39,936 | -€1,855 | -4.4% |
| Other amounts receivable | 41 | €92,306 | €94,914 | +€2,608 | +2.8% |
| Cash at bank and in hand | 54/58 | €28,946 | €8,026 | -€20,921 | -72.3% |
| Total equity and liabilities | 10/49 | €170,077 | €164,940 | -€5,137 | -3.0% |
| Equity | 10/15 | €146,685 | €144,923 | -€1,762 | -1.2% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €126,225 | €124,463 | -€1,762 | -1.4% |
| Amounts payable | 17/49 | €23,392 | €20,017 | -€3,375 | -14.4% |
| Amounts payable within one year | 42/48 | €23,392 | €20,017 | -€3,375 | -14.4% |
| Trade debts | 44 | €23,392 | €6,582 | -€16,810 | -71.9% |
| Suppliers | 440/4 | €23,392 | €6,582 | -€16,810 | -71.9% |
| Other amounts payable | 47/48 | - | €13,435 | +€13,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,288 | €3,412 | +€125 | +3.8% |
| Other operating charges | 640/8 | €213 | €612 | +€400 | +188% |
| Gross operating margin | 9900 | €16,166 | €8,618 | -€7,547 | -46.7% |
| Operating profit (loss) | 9901 | €12,666 | €4,594 | -€8,072 | -63.7% |
| Financial income | 75/76B | €0 | €391 | +€391 | +391,100% |
| Recurring financial income | 75 | €0 | €391 | +€391 | +391,100% |
| Financial charges | 65/66B | €2,664 | €4,635 | +€1,970 | +74.0% |
| Recurring financial charges | 65 | €2,664 | €4,635 | +€1,970 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | €10,001 | €350 | -€9,651 | -96.5% |
| Income taxes | 67/77 | €18,713 | €2,113 | -€16,600 | -88.7% |
| Profit (loss) for the period | 9904 | -€8,712 | -€1,762 | +€6,949 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,712 | -€1,762 | +€6,949 | +79.8% |
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 25 October 2026 via checked.be.