GAMBIET: 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.
GAMBIET
Largest movements
- Receivables within one year +€121,480
up €121,480 (+365%), from €33,299 to €154,778
of which Other amounts receivable: +€86,879
- Tangible fixed assets -€31,009
down €31,009 (-26.0%), from €119,220 to €88,211
of which Other tangible fixed assets: -€18,451
- Receivables after one year +€23,602
new in 2025: €23,602
- Cash -€19,757
down €19,757 (-10.8%), from €183,427 to €163,671
mainly Receivables within one year (-€121,480) and Receivables after one year (-€23,602)
- Reserves +€102,961
up €102,961 (+41.0%), from €251,363 to €354,324
- Tax, wage and social debts +€14,212
up €14,212 (+30.3%), from €46,925 to €61,137
- Other debts -€11,420
down €11,420 (-100%), from €11,420 to €0
- Trade debts -€9,453
down €9,453 (-53.5%), from €17,676 to €8,223
- Gross operating margin -€64,539
down €64,539 (-25.4%), from €254,083 to €189,543
- Taxes -€27,380
down €27,380 (-36.2%), from €75,623 to €48,244
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 | €348,185 | €442,323 | +€94,138 | +27.0% |
| Fixed assets | 21/28 | €119,220 | €88,211 | -€31,009 | -26.0% |
| Tangible fixed assets | 22/27 | €119,220 | €88,211 | -€31,009 | -26.0% |
| Plant, machinery and equipment | 23 | €43,280 | €39,080 | -€4,201 | -9.7% |
| Furniture and vehicles | 24 | €20,630 | €12,273 | -€8,357 | -40.5% |
| Other tangible fixed assets | 26 | €55,309 | €36,858 | -€18,451 | -33.4% |
| Current assets | 29/58 | €228,965 | €354,112 | +€125,147 | +54.7% |
| Amounts receivable after more than one year | 29 | - | €23,602 | +€23,602 | |
| Other amounts receivable | 291 | - | €23,602 | +€23,602 | |
| Stocks and contracts in progress | 3 | €11,141 | €11,141 | = | 0.0% |
| Stocks | 30/36 | €11,141 | €11,141 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,299 | €154,778 | +€121,480 | +365% |
| Trade receivables | 40 | €33,112 | €67,712 | +€34,600 | +104% |
| Other amounts receivable | 41 | €187 | €87,066 | +€86,879 | +46,474% |
| Cash at bank and in hand | 54/58 | €183,427 | €163,671 | -€19,757 | -10.8% |
| Deferred charges and accrued income | 490/1 | €1,098 | €920 | -€178 | -16.2% |
| Total equity and liabilities | 10/49 | €348,185 | €442,323 | +€94,138 | +27.0% |
| Equity | 10/15 | €269,963 | €372,924 | +€102,961 | +38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €251,363 | €354,324 | +€102,961 | +41.0% |
| Distributable reserves | 133 | €251,363 | €354,324 | +€102,961 | +41.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €78,222 | €69,398 | -€8,823 | -11.3% |
| Amounts payable within one year | 42/48 | €78,222 | €69,398 | -€8,823 | -11.3% |
| Financial debts | 43 | €2,200 | €37 | -€2,163 | -98.3% |
| Credit institutions | 430/8 | €2,200 | €37 | -€2,163 | -98.3% |
| Trade debts | 44 | €17,676 | €8,223 | -€9,453 | -53.5% |
| Suppliers | 440/4 | €17,676 | €8,223 | -€9,453 | -53.5% |
| Taxes, remuneration and social security | 45 | €46,925 | €61,137 | +€14,212 | +30.3% |
| Taxes | 450/3 | €46,925 | €61,137 | +€14,212 | +30.3% |
| Other amounts payable | 47/48 | €11,420 | €0 | -€11,420 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,864 | €39,177 | +€2,313 | +6.3% |
| Other operating charges | 640/8 | €1,249 | €738 | -€510 | -40.9% |
| Gross operating margin | 9900 | €254,083 | €189,543 | -€64,539 | -25.4% |
| Operating profit (loss) | 9901 | €215,971 | €149,628 | -€66,342 | -30.7% |
| Financial income | 75/76B | €53 | €2,266 | +€2,213 | +4,137% |
| Recurring financial income | 75 | €53 | €2,266 | +€2,213 | +4,137% |
| Financial charges | 65/66B | €645 | €690 | +€45 | +7.1% |
| Recurring financial charges | 65 | €645 | €690 | +€45 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €215,379 | €151,205 | -€64,175 | -29.8% |
| Income taxes | 67/77 | €75,623 | €48,244 | -€27,380 | -36.2% |
| Profit (loss) for the period | 9904 | €139,756 | €102,961 | -€36,795 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €139,756 | €102,961 | -€36,795 | -26.3% |
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 15 October 2026 via checked.be.