GAMBIT: 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.
GAMBIT
Largest movements
- Receivables within one year +€100,526
up €100,526 (+508%), from €19,805 to €120,331
of which Other amounts receivable: +€103,769
- Deferred charges and accrued income -€97,721
down €97,721 (-98.0%), from €99,711 to €1,990
- Cash -€1,690
down €1,690 (-80.3%), from €2,105 to €415
mainly Receivables within one year (-€100,526) and Net result for the year (-€7,704)
- Tangible fixed assets -€1,682
down €1,682 (-32.9%), from €5,120 to €3,438
- Tax, wage and social debts +€11,430
up €11,430 (+362%), from €3,158 to €14,588
of which Taxes: +€11,430
- Reserves -€7,704
down €7,704 (-9.8%), from €78,859 to €71,155
of which Distributable reserves: -€7,704
- Other debts -€3,025
down €3,025 (-19.8%), from €15,273 to €12,248
- Taxes +€9,120
up €9,120 (+541%), from €1,687 to €10,807
- Gross operating margin +€2,112
up €2,112 (+83.3%), from €2,536 to €4,648
- Financial charges +€129
up €129 (+258%), from €50 to €179
- Depreciation +€58
up €58 (+11.3%), from €512 to €570
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 | €126,741 | €126,174 | -€567 | -0.4% |
| Fixed assets | 21/28 | €5,120 | €3,438 | -€1,682 | -32.9% |
| Tangible fixed assets | 22/27 | €5,120 | €3,438 | -€1,682 | -32.9% |
| Furniture and vehicles | 24 | €5,120 | €3,438 | -€1,682 | -32.9% |
| Current assets | 29/58 | €121,621 | €122,736 | +€1,115 | +0.9% |
| Amounts receivable within one year | 40/41 | €19,805 | €120,331 | +€100,526 | +508% |
| Trade receivables | 40 | €6,752 | €3,509 | -€3,243 | -48.0% |
| Other amounts receivable | 41 | €13,053 | €116,822 | +€103,769 | +795% |
| Cash at bank and in hand | 54/58 | €2,105 | €415 | -€1,690 | -80.3% |
| Deferred charges and accrued income | 490/1 | €99,711 | €1,990 | -€97,721 | -98.0% |
| Total equity and liabilities | 10/49 | €126,741 | €126,174 | -€567 | -0.4% |
| Equity | 10/15 | €103,859 | €96,155 | -€7,704 | -7.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €78,859 | €71,155 | -€7,704 | -9.8% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €76,359 | €68,655 | -€7,704 | -10.1% |
| Amounts payable | 17/49 | €22,882 | €30,019 | +€7,137 | +31.2% |
| Amounts payable within one year | 42/48 | €22,882 | €30,019 | +€7,137 | +31.2% |
| Financial debts | 43 | €1,537 | €580 | -€957 | -62.3% |
| Other loans | 439 | €1,537 | €580 | -€957 | -62.3% |
| Trade debts | 44 | €2,914 | €2,603 | -€311 | -10.7% |
| Suppliers | 440/4 | €2,914 | €2,603 | -€311 | -10.7% |
| Taxes, remuneration and social security | 45 | €3,158 | €14,588 | +€11,430 | +362% |
| Taxes | 450/3 | €2,333 | €13,763 | +€11,430 | +490% |
| Remuneration and social security | 454/9 | €825 | €825 | = | 0.0% |
| Other amounts payable | 47/48 | €15,273 | €12,248 | -€3,025 | -19.8% |
| Non-recurring operating income | 76A | - | €372 | +€372 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €512 | €570 | +€58 | +11.3% |
| Other operating charges | 640/8 | €808 | €796 | -€12 | -1.5% |
| Gross operating margin | 9900 | €2,536 | €4,648 | +€2,112 | +83.3% |
| Operating profit (loss) | 9901 | €1,216 | €3,282 | +€2,066 | +170% |
| Financial charges | 65/66B | €50 | €179 | +€129 | +258% |
| Recurring financial charges | 65 | €50 | €179 | +€129 | +258% |
| Profit (loss) for the period before taxes | 9903 | €1,166 | €3,103 | +€1,937 | +166% |
| Income taxes | 67/77 | €1,687 | €10,807 | +€9,120 | +541% |
| Profit (loss) for the period | 9904 | -€521 | -€7,704 | -€7,183 | -1,379% |
| Profit (loss) for the period to be appropriated | 9905 | -€521 | -€7,704 | -€7,183 | -1,379% |
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 24 October 2026 via checked.be.