GABYS: 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.
GABYS
Largest movements
- Cash -€10,273
down €10,273 (-93.7%), from €10,963 to €689
mainly Tax, wage and social debts (-€4,339) and Net result for the year (-€4,192)
- Tangible fixed assets -€1,777
down €1,777 (-33.6%), from €5,290 to €3,513
of which Furniture and vehicles: -€1,377
- Deferred charges and accrued income +€646
up €646 (+89.4%), from €722 to €1,368
- Receivables within one year +€628
up €628 (+10.6%), from €5,900 to €6,528
- Tax, wage and social debts -€4,339
down €4,339 (-58.7%), from €7,394 to €3,056
of which Remuneration and social security: -€2,983
- Reserves -€4,192
down €4,192 (-66.1%), from €6,346 to €2,154
- Other debts -€2,977
down €2,977 (-100.0%), from €2,977 to €0
- Trade debts +€567
up €567 (+29.8%), from €1,902 to €2,469
- Gross operating margin -€8,768
down €8,768 (-92.1%), from €9,524 to €756
- Taxes -€1,433
down €1,433 (-83.4%), from €1,719 to €286
- Financial charges +€1,256
up €1,256 (+252.9%), from €497 to €1,752
- Depreciation +€1,028
up €1,028 (+112.6%), from €913 to €1,940
- Other operating charges +€921
up €921 (+1842.0%), from €50 to €971
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 | €23,619 | €12,679 | -€10,940 | -46.3% |
| Fixed assets | 21/28 | €6,034 | €4,094 | -€1,940 | -32.2% |
| Intangible fixed assets | 21 | €744 | €581 | -€163 | -21.9% |
| Tangible fixed assets | 22/27 | €5,290 | €3,513 | -€1,777 | -33.6% |
| Plant, machinery and equipment | 23 | €1,905 | €1,505 | -€400 | -21.0% |
| Furniture and vehicles | 24 | €3,385 | €2,007 | -€1,377 | -40.7% |
| Current assets | 29/58 | €17,585 | €8,585 | -€9,000 | -51.2% |
| Amounts receivable within one year | 40/41 | €5,900 | €6,528 | +€628 | +10.6% |
| Trade receivables | 40 | €5,900 | €6,528 | +€628 | +10.6% |
| Cash at bank and in hand | 54/58 | €10,963 | €689 | -€10,273 | -93.7% |
| Deferred charges and accrued income | 490/1 | €722 | €1,368 | +€646 | +89.4% |
| Total equity and liabilities | 10/49 | €23,619 | €12,679 | -€10,940 | -46.3% |
| Equity | 10/15 | €11,346 | €7,154 | -€4,192 | -36.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,346 | €2,154 | -€4,192 | -66.1% |
| Distributable reserves | 133 | €6,346 | €2,154 | -€4,192 | -66.1% |
| Amounts payable | 17/49 | €12,272 | €5,524 | -€6,748 | -55.0% |
| Amounts payable within one year | 42/48 | €12,272 | €5,524 | -€6,748 | -55.0% |
| Trade debts | 44 | €1,902 | €2,469 | +€567 | +29.8% |
| Suppliers | 440/4 | €1,902 | €2,469 | +€567 | +29.8% |
| Taxes, remuneration and social security | 45 | €7,394 | €3,056 | -€4,339 | -58.7% |
| Taxes | 450/3 | €4,411 | €3,056 | -€1,356 | -30.7% |
| Remuneration and social security | 454/9 | €2,983 | €0 | -€2,983 | -100.0% |
| Other amounts payable | 47/48 | €2,977 | €0 | -€2,977 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €913 | €1,940 | +€1,028 | +112.6% |
| Other operating charges | 640/8 | €50 | €971 | +€921 | +1842.0% |
| Gross operating margin | 9900 | €9,524 | €756 | -€8,768 | -92.1% |
| Operating profit (loss) | 9901 | €8,562 | -€2,155 | -€10,717 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €497 | €1,752 | +€1,256 | +252.9% |
| Recurring financial charges | 65 | €497 | €1,752 | +€1,256 | +252.9% |
| Profit (loss) for the period before taxes | 9903 | €8,065 | -€3,906 | -€11,971 | |
| Income taxes | 67/77 | €1,719 | €286 | -€1,433 | -83.4% |
| Profit (loss) for the period | 9904 | €6,346 | -€4,192 | -€10,538 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,346 | -€4,192 | -€10,538 |
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 9 October 2026 via checked.be.