GABY STYLE: 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 STYLE
Largest movements
- Tangible fixed assets -€7,034
down €7,034 (-33.2%), from €21,183 to €14,149
of which Plant, machinery and equipment: -€4,369
- Intangible fixed assets -€6,866
down €6,866 (-34.3%), from €20,026 to €13,160
- Cash -€2,473
down €2,473 (-87.6%), from €2,823 to €350
mainly Other debts (-€17,388) and Tax, wage and social debts (-€7,070)
- Receivables within one year -€2,409
down €2,409 (-43.2%), from €5,574 to €3,164
of which Trade receivables: -€3,246
- Deferred charges and accrued income -€1,062
down €1,062 (-67.5%), from €1,575 to €512
- Other debts -€17,388
down €17,388 (-40.9%), from €42,557 to €25,169
- Tax, wage and social debts -€7,070
down €7,070 (-11.0%), from €64,034 to €56,964
of which Remuneration and social security: -€8,238
- Trade debts +€6,305
up €6,305 (+118%), from €5,340 to €11,645
- Profit (loss) carried forward -€1,053
down €1,053 (-1.5%), from -€68,606 to -€69,659
- Accrued charges and deferred income -€1,049
down €1,049 (-94.0%), from €1,116 to €67
- Gross operating margin +€11,155
up €11,155 (+8.3%), from €134,002 to €145,157
- Staff costs +€8,255
up €8,255 (+7.2%), from €114,180 to €122,435
- Other operating charges +€5,505
up €5,505 (+146%), from €3,781 to €9,286
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 | €56,842 | €36,586 | -€20,255 | -35.6% |
| Fixed assets | 21/28 | €41,209 | €27,309 | -€13,900 | -33.7% |
| Intangible fixed assets | 21 | €20,026 | €13,160 | -€6,866 | -34.3% |
| Tangible fixed assets | 22/27 | €21,183 | €14,149 | -€7,034 | -33.2% |
| Plant, machinery and equipment | 23 | €15,209 | €10,841 | -€4,369 | -28.7% |
| Furniture and vehicles | 24 | €429 | €414 | -€15 | -3.5% |
| Other tangible fixed assets | 26 | €5,544 | €2,894 | -€2,650 | -47.8% |
| Current assets | 29/58 | €15,633 | €9,278 | -€6,355 | -40.7% |
| Stocks and contracts in progress | 3 | €5,662 | €5,251 | -€411 | -7.3% |
| Stocks | 30/36 | €5,662 | €5,251 | -€411 | -7.3% |
| Amounts receivable within one year | 40/41 | €5,574 | €3,164 | -€2,409 | -43.2% |
| Trade receivables | 40 | €4,502 | €1,256 | -€3,246 | -72.1% |
| Other amounts receivable | 41 | €1,072 | €1,908 | +€836 | +78.0% |
| Cash at bank and in hand | 54/58 | €2,823 | €350 | -€2,473 | -87.6% |
| Deferred charges and accrued income | 490/1 | €1,575 | €512 | -€1,062 | -67.5% |
| Total equity and liabilities | 10/49 | €56,842 | €36,586 | -€20,255 | -35.6% |
| Equity | 10/15 | -€56,206 | -€57,259 | -€1,053 | -1.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,606 | -€69,659 | -€1,053 | -1.5% |
| Amounts payable | 17/49 | €113,047 | €93,845 | -€19,202 | -17.0% |
| Amounts payable within one year | 42/48 | €111,931 | €93,778 | -€18,153 | -16.2% |
| Trade debts | 44 | €5,340 | €11,645 | +€6,305 | +118% |
| Suppliers | 440/4 | €5,340 | €11,645 | +€6,305 | +118% |
| Taxes, remuneration and social security | 45 | €64,034 | €56,964 | -€7,070 | -11.0% |
| Taxes | 450/3 | €22,237 | €23,405 | +€1,168 | +5.3% |
| Remuneration and social security | 454/9 | €41,797 | €33,558 | -€8,238 | -19.7% |
| Other amounts payable | 47/48 | €42,557 | €25,169 | -€17,388 | -40.9% |
| Accrued charges and deferred income | 492/3 | €1,116 | €67 | -€1,049 | -94.0% |
| Remuneration, social security and pensions | 62 | €114,180 | €122,435 | +€8,255 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,173 | €14,070 | -€103 | -0.7% |
| Other operating charges | 640/8 | €3,781 | €9,286 | +€5,505 | +146% |
| Gross operating margin | 9900 | €134,002 | €145,157 | +€11,155 | +8.3% |
| Operating profit (loss) | 9901 | €1,867 | -€634 | -€2,501 | |
| Financial income | 75/76B | €12 | €0 | -€11 | -97.4% |
| Recurring financial income | 75 | €12 | €0 | -€11 | -97.4% |
| Financial charges | 65/66B | €427 | €419 | -€8 | -1.9% |
| Recurring financial charges | 65 | €427 | €419 | -€8 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €1,452 | -€1,053 | -€2,504 | |
| Profit (loss) for the period | 9904 | €1,452 | -€1,053 | -€2,504 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,452 | -€1,053 | -€2,504 |
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 27 October 2026 via checked.be.