GARGARA: 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.
GARGARA
Largest movements
- Tangible fixed assets -€5,336
down €5,336 (-39.7%), from €13,432 to €8,095
of which Furniture and vehicles: -€3,563
- Receivables within one year +€2,870
up €2,870 (+44.8%), from €6,410 to €9,280
- Cash -€1,055
down €1,055 (-97.2%), from €1,086 to €31
mainly Net result for the year (-€43,487) and Receivables within one year (-€2,870)
- Profit (loss) carried forward -€43,487
down €43,487 (-1881.8%), from -€2,311 to -€45,798
- Tax, wage and social debts +€22,383
up €22,383 (+534.4%), from €4,188 to €26,571
of which Taxes: +€17,528
- Trade debts +€10,833
up €10,833 (+895.8%), from €1,209 to €12,042
- Other debts +€6,750
new in 2025: €6,750
- Gross operating margin -€66,327
down €66,327, from €43,936 to -€22,392
- Staff costs -€26,241
down €26,241 (-63.0%), from €41,628 to €15,387
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 | €30,587 | €27,065 | -€3,521 | -11.5% |
| Fixed assets | 21/28 | €13,432 | €8,095 | -€5,336 | -39.7% |
| Tangible fixed assets | 22/27 | €13,432 | €8,095 | -€5,336 | -39.7% |
| Land and buildings | 22 | €1,450 | - | -€1,450 | |
| Plant, machinery and equipment | 23 | €1,293 | €969 | -€323 | -25.0% |
| Furniture and vehicles | 24 | €10,689 | €7,126 | -€3,563 | -33.3% |
| Current assets | 29/58 | €17,155 | €18,970 | +€1,815 | +10.6% |
| Stocks and contracts in progress | 3 | €9,660 | €9,660 | = | 0.0% |
| Stocks | 30/36 | €9,660 | €9,660 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,410 | €9,280 | +€2,870 | +44.8% |
| Other amounts receivable | 41 | €6,410 | €9,280 | +€2,870 | +44.8% |
| Cash at bank and in hand | 54/58 | €1,086 | €31 | -€1,055 | -97.2% |
| Total equity and liabilities | 10/49 | €30,587 | €27,065 | -€3,521 | -11.5% |
| Equity | 10/15 | €25,189 | -€18,298 | -€43,487 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,311 | -€45,798 | -€43,487 | -1881.8% |
| Amounts payable | 17/49 | €5,398 | €45,364 | +€39,966 | +740.4% |
| Amounts payable within one year | 42/48 | €5,398 | €45,364 | +€39,966 | +740.4% |
| Trade debts | 44 | €1,209 | €12,042 | +€10,833 | +895.8% |
| Suppliers | 440/4 | €1,209 | €12,042 | +€10,833 | +895.8% |
| Taxes, remuneration and social security | 45 | €4,188 | €26,571 | +€22,383 | +534.4% |
| Taxes | 450/3 | €4,188 | €21,716 | +€17,528 | +418.5% |
| Remuneration and social security | 454/9 | - | €4,855 | +€4,855 | |
| Other amounts payable | 47/48 | - | €6,750 | +€6,750 | |
| Remuneration, social security and pensions | 62 | €41,628 | €15,387 | -€26,241 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,336 | €5,336 | = | 0.0% |
| Other operating charges | 640/8 | - | €372 | +€372 | |
| Gross operating margin | 9900 | €43,936 | -€22,392 | -€66,327 | |
| Operating profit (loss) | 9901 | -€3,029 | -€43,487 | -€40,459 | -1335.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,029 | -€43,487 | -€40,459 | -1335.9% |
| Profit (loss) for the period | 9904 | -€3,029 | -€43,487 | -€40,459 | -1335.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,029 | -€43,487 | -€40,459 | -1335.9% |
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.