GABY SOINS: 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 SOINS
Largest movements
- Receivables within one year -€59,656
down €59,656 (-73.7%), from €80,922 to €21,265
of which Other amounts receivable: -€58,347
- Receivables after one year -€45,000
down €45,000 (-44.6%), from €101,000 to €56,000
- Cash +€8,637
up €8,637 (+1,132%), from €763 to €9,400
mainly Net result for the year (+€63,147) and Receivables within one year (+€59,656)
- Deferred charges and accrued income -€7,030
down €7,030 (-61.0%), from €11,522 to €4,491
- Tangible fixed assets -€5,924
down €5,924 (-53.6%), from €11,052 to €5,128
of which Furniture and vehicles: -€7,576
- Reserves -€115,316
down €115,316 (-64.6%), from €178,463 to €63,147
- Current portion of long-term debt +€9,133
up €9,133 (+80.4%), from €11,355 to €20,488
- Debts after one year -€3,768
no longer reported in 2025 (was €3,768)
- Gross operating margin +€26,329
up €26,329 (+42.2%), from €62,378 to €88,707
- Taxes +€6,775
up €6,775 (+43.7%), from €15,513 to €22,288
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 | €205,258 | €96,285 | -€108,974 | -53.1% |
| Fixed assets | 21/28 | €11,052 | €5,128 | -€5,924 | -53.6% |
| Tangible fixed assets | 22/27 | €11,052 | €5,128 | -€5,924 | -53.6% |
| Plant, machinery and equipment | 23 | - | €1,652 | +€1,652 | |
| Furniture and vehicles | 24 | €11,052 | €3,476 | -€7,576 | -68.5% |
| Current assets | 29/58 | €194,206 | €91,156 | -€103,050 | -53.1% |
| Amounts receivable after more than one year | 29 | €101,000 | €56,000 | -€45,000 | -44.6% |
| Other amounts receivable | 291 | €101,000 | €56,000 | -€45,000 | -44.6% |
| Amounts receivable within one year | 40/41 | €80,922 | €21,265 | -€59,656 | -73.7% |
| Trade receivables | 40 | €1,309 | - | -€1,309 | |
| Other amounts receivable | 41 | €79,613 | €21,265 | -€58,347 | -73.3% |
| Cash at bank and in hand | 54/58 | €763 | €9,400 | +€8,637 | +1,132% |
| Deferred charges and accrued income | 490/1 | €11,522 | €4,491 | -€7,030 | -61.0% |
| Total equity and liabilities | 10/49 | €205,258 | €96,285 | -€108,974 | -53.1% |
| Equity | 10/15 | €182,463 | €67,147 | -€115,316 | -63.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €178,463 | €63,147 | -€115,316 | -64.6% |
| Distributable reserves | 133 | €178,463 | €63,147 | -€115,316 | -64.6% |
| Amounts payable | 17/49 | €22,795 | €29,138 | +€6,342 | +27.8% |
| Amounts payable after more than one year | 17 | €3,768 | - | -€3,768 | |
| Financial debts | 170/4 | €3,768 | - | -€3,768 | |
| Amounts payable within one year | 42/48 | €19,027 | €29,138 | +€10,111 | +53.1% |
| Current portion of amounts payable after more than one year | 42 | €11,355 | €20,488 | +€9,133 | +80.4% |
| Trade debts | 44 | €1,298 | €732 | -€566 | -43.6% |
| Suppliers | 440/4 | €1,298 | €732 | -€566 | -43.6% |
| Taxes, remuneration and social security | 45 | €6,374 | €7,827 | +€1,453 | +22.8% |
| Taxes | 450/3 | €6,374 | €7,827 | +€1,453 | +22.8% |
| Other amounts payable | 47/48 | - | €91 | +€91 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,596 | €7,632 | +€35 | +0.5% |
| Other operating charges | 640/8 | €93 | €629 | +€535 | +575% |
| Gross operating margin | 9900 | €62,378 | €88,707 | +€26,329 | +42.2% |
| Operating profit (loss) | 9901 | €54,688 | €80,446 | +€25,758 | +47.1% |
| Financial income | 75/76B | €5,819 | €5,551 | -€268 | -4.6% |
| Recurring financial income | 75 | €5,819 | €5,551 | -€268 | -4.6% |
| Financial charges | 65/66B | €895 | €562 | -€332 | -37.2% |
| Recurring financial charges | 65 | €895 | €562 | -€332 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €59,613 | €85,435 | +€25,823 | +43.3% |
| Income taxes | 67/77 | €15,513 | €22,288 | +€6,775 | +43.7% |
| Profit (loss) for the period | 9904 | €44,100 | €63,147 | +€19,047 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,100 | €63,147 | +€19,047 | +43.2% |
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 16 October 2026 via checked.be.