GAMBRA: 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.
GAMBRA
Largest movements
- Receivables within one year +€51,971
up €51,971 (+2,278%), from €2,281 to €54,252
of which Other amounts receivable: +€51,935
- Cash -€3,922
down €3,922 (-99.2%), from €3,955 to €33
mainly Receivables within one year (-€51,971) and Smaller working-capital items (-€84)
- Tangible fixed assets -€2,300
down €2,300 (-33.4%), from €6,894 to €4,594
- Profit (loss) carried forward +€36,367
up €36,367 (+459%), from €7,926 to €44,293
- Tax, wage and social debts +€9,109
up €9,109 (+459%), from €1,986 to €11,095
- Gross operating margin +€35,192
up €35,192 (+344%), from €10,238 to €45,430
- Taxes +€7,123
up €7,123 (+359%), from €1,986 to €9,109
- Financial income +€2,824
new in 2025: €2,824
- Depreciation +€2,294
up €2,294 (+36,408%), from €6 to €2,300
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 | €13,130 | €58,878 | +€45,749 | +348% |
| Fixed assets | 21/28 | €6,894 | €4,594 | -€2,300 | -33.4% |
| Tangible fixed assets | 22/27 | €6,894 | €4,594 | -€2,300 | -33.4% |
| Plant, machinery and equipment | 23 | €6,894 | €4,594 | -€2,300 | -33.4% |
| Current assets | 29/58 | €6,236 | €54,285 | +€48,049 | +771% |
| Amounts receivable within one year | 40/41 | €2,281 | €54,252 | +€51,971 | +2,278% |
| Trade receivables | 40 | €23 | €59 | +€36 | +155% |
| Other amounts receivable | 41 | €2,258 | €54,193 | +€51,935 | +2,300% |
| Cash at bank and in hand | 54/58 | €3,955 | €33 | -€3,922 | -99.2% |
| Total equity and liabilities | 10/49 | €13,130 | €58,878 | +€45,749 | +348% |
| Equity | 10/15 | €10,426 | €46,793 | +€36,367 | +349% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,926 | €44,293 | +€36,367 | +459% |
| Amounts payable | 17/49 | €2,704 | €12,085 | +€9,381 | +347% |
| Amounts payable within one year | 42/48 | €2,070 | €11,095 | +€9,025 | +436% |
| Trade debts | 44 | €17 | - | -€17 | |
| Suppliers | 440/4 | €17 | - | -€17 | |
| Taxes, remuneration and social security | 45 | €1,986 | €11,095 | +€9,109 | +459% |
| Taxes | 450/3 | €1,986 | €11,095 | +€9,109 | +459% |
| Other amounts payable | 47/48 | €66 | - | -€66 | |
| Accrued charges and deferred income | 492/3 | €634 | €990 | +€356 | +56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6 | €2,300 | +€2,294 | +36,408% |
| Other operating charges | 640/8 | €322 | €166 | -€156 | -48.5% |
| Gross operating margin | 9900 | €10,238 | €45,430 | +€35,192 | +344% |
| Operating profit (loss) | 9901 | €9,910 | €42,964 | +€33,054 | +334% |
| Financial income | 75/76B | - | €2,824 | +€2,824 | |
| Recurring financial income | 75 | - | €2,824 | +€2,824 | |
| Financial charges | 65/66B | -€2 | €312 | +€314 | |
| Recurring financial charges | 65 | -€2 | €312 | +€314 | |
| Profit (loss) for the period before taxes | 9903 | €9,912 | €45,476 | +€35,564 | +359% |
| Income taxes | 67/77 | €1,986 | €9,109 | +€7,123 | +359% |
| Profit (loss) for the period | 9904 | €7,926 | €36,367 | +€28,442 | +359% |
| Profit (loss) for the period to be appropriated | 9905 | €7,926 | €36,367 | +€28,442 | +359% |
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 20 October 2026 via checked.be.