GABYDENT: 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.
GABYDENT
Largest movements
- Cash -€63,802
down €63,802 (-53.3%), from €119,670 to €55,867
mainly Contributions, distributions and other (-€147,734) and Receivables within one year (-€18,972)
- Receivables within one year +€18,972
up €18,972 (+55.4%), from €34,252 to €53,224
of which Other amounts receivable: +€12,185
- Profit (loss) carried forward -€40,140
no longer reported in 2025 (was €40,140)
- Accrued charges and deferred income -€13,387
no longer reported in 2025 (was €13,387)
- Other debts +€7,595
up €7,595 (+7.6%), from €100,000 to €107,595
- Turnover +€228,132
new in 2025: €228,132
- Purchases and services +€72,060
new in 2025: €72,060
- Gross operating margin +€10,548
up €10,548 (+7.3%), from €144,815 to €155,363
- Taxes +€9,508
up €9,508 (+27.2%), from €35,000 to €44,508
- Financial charges -€5,114
down €5,114 (-94.6%), from €5,405 to €291
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 | €159,842 | €112,640 | -€47,202 | -29.5% |
| Fixed assets | 21/28 | €5,012 | €3,548 | -€1,464 | -29.2% |
| Tangible fixed assets | 22/27 | €5,012 | €3,548 | -€1,464 | -29.2% |
| Furniture and vehicles | 24 | €5,012 | €3,548 | -€1,464 | -29.2% |
| Current assets | 29/58 | €154,830 | €109,092 | -€45,738 | -29.5% |
| Amounts receivable within one year | 40/41 | €34,252 | €53,224 | +€18,972 | +55.4% |
| Trade receivables | 40 | €13,387 | €20,174 | +€6,787 | +50.7% |
| Other amounts receivable | 41 | €20,865 | €33,050 | +€12,185 | +58.4% |
| Cash at bank and in hand | 54/58 | €119,670 | €55,867 | -€63,802 | -53.3% |
| Deferred charges and accrued income | 490/1 | €908 | - | -€908 | |
| Total equity and liabilities | 10/49 | €159,842 | €112,640 | -€47,202 | -29.5% |
| Equity | 10/15 | €45,140 | €5,000 | -€40,140 | -88.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,140 | - | -€40,140 | |
| Amounts payable | 17/49 | €114,702 | €107,640 | -€7,062 | -6.2% |
| Amounts payable within one year | 42/48 | €101,315 | €107,640 | +€6,325 | +6.2% |
| Trade debts | 44 | €1,315 | €45 | -€1,270 | -96.6% |
| Suppliers | 440/4 | €1,140 | €45 | -€1,096 | -96.1% |
| Bills of exchange payable | 441 | €175 | - | -€175 | |
| Other amounts payable | 47/48 | €100,000 | €107,595 | +€7,595 | +7.6% |
| Accrued charges and deferred income | 492/3 | €13,387 | - | -€13,387 | |
| Turnover | 70 | - | €228,132 | +€228,132 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €72,060 | +€72,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,643 | €2,713 | +€70 | +2.7% |
| Other operating charges | 640/8 | €829 | €257 | -€572 | -69.0% |
| Gross operating margin | 9900 | €144,815 | €155,363 | +€10,548 | +7.3% |
| Operating profit (loss) | 9901 | €141,343 | €152,393 | +€11,050 | +7.8% |
| Financial charges | 65/66B | €5,405 | €291 | -€5,114 | -94.6% |
| Recurring financial charges | 65 | €5,405 | €291 | -€5,114 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €135,938 | €152,102 | +€16,164 | +11.9% |
| Income taxes | 67/77 | €35,000 | €44,508 | +€9,508 | +27.2% |
| Profit (loss) for the period | 9904 | €100,938 | €107,594 | +€6,656 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €100,938 | €107,594 | +€6,656 | +6.6% |
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.