Gavia: 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.
Gavia
Largest movements
- Cash +€3,738
up €3,738 (+1954.2%), from €191 to €3,930
mainly Other debts (+€8,195) and Depreciation (+€3,237)
- Tangible fixed assets -€3,237
down €3,237 (-22.0%), from €14,695 to €11,458
- Deferred charges and accrued income -€1,488
down €1,488 (-100.0%), from €1,488 to €0
- Other debts +€8,195
up €8,195 (+16.7%), from €49,181 to €57,376
- Tax, wage and social debts -€5,694
down €5,694 (-100.0%), from €5,694 to €0
of which Remuneration and social security: -€5,694
- Profit (loss) carried forward -€1,993
down €1,993 (-4.2%), from -€47,382 to -€49,375
- Trade debts -€1,569
down €1,569 (-89.4%), from €1,755 to €186
- Gross operating margin +€19,501
up €19,501, from -€17,158 to €2,343
- Financial income -€5,355
down €5,355 (-100.0%), from €5,355 to €0
- Depreciation +€364
up €364 (+12.7%), from €2,873 to €3,237
- Other operating charges +€218
up €218 (+68.5%), from €318 to €536
- Financial charges -€210
down €210 (-34.8%), from €604 to €394
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 | €16,448 | €15,387 | -€1,061 | -6.4% |
| Fixed assets | 21/28 | €14,695 | €11,458 | -€3,237 | -22.0% |
| Tangible fixed assets | 22/27 | €14,695 | €11,458 | -€3,237 | -22.0% |
| Plant, machinery and equipment | 23 | €5,565 | €4,218 | -€1,347 | -24.2% |
| Furniture and vehicles | 24 | €1,678 | €838 | -€840 | -50.1% |
| Other tangible fixed assets | 26 | €7,452 | €6,402 | -€1,050 | -14.1% |
| Current assets | 29/58 | €1,753 | €3,930 | +€2,176 | +124.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €74 | €0 | -€74 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €74 | €0 | -€74 | -100.0% |
| Cash at bank and in hand | 54/58 | €191 | €3,930 | +€3,738 | +1954.2% |
| Deferred charges and accrued income | 490/1 | €1,488 | €0 | -€1,488 | -100.0% |
| Total equity and liabilities | 10/49 | €16,448 | €15,387 | -€1,061 | -6.4% |
| Equity | 10/15 | -€40,182 | -€42,175 | -€1,993 | -5.0% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,382 | -€49,375 | -€1,993 | -4.2% |
| Amounts payable | 17/49 | €56,630 | €57,562 | +€933 | +1.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €56,630 | €57,562 | +€933 | +1.6% |
| Trade debts | 44 | €1,755 | €186 | -€1,569 | -89.4% |
| Suppliers | 440/4 | €1,755 | €186 | -€1,569 | -89.4% |
| Taxes, remuneration and social security | 45 | €5,694 | €0 | -€5,694 | -100.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €5,694 | €0 | -€5,694 | -100.0% |
| Other amounts payable | 47/48 | €49,181 | €57,376 | +€8,195 | +16.7% |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,873 | €3,237 | +€364 | +12.7% |
| Other operating charges | 640/8 | €318 | €536 | +€218 | +68.5% |
| Gross operating margin | 9900 | -€17,158 | €2,343 | +€19,501 | |
| Operating profit (loss) | 9901 | -€20,512 | -€1,599 | +€18,913 | +92.2% |
| Financial income | 75/76B | €5,355 | €0 | -€5,355 | -100.0% |
| Recurring financial income | 75 | €5,355 | €0 | -€5,355 | -100.0% |
| Financial charges | 65/66B | €604 | €394 | -€210 | -34.8% |
| Recurring financial charges | 65 | €604 | €394 | -€210 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,761 | -€1,993 | +€13,768 | +87.4% |
| Profit (loss) for the period | 9904 | -€15,761 | -€1,993 | +€13,768 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,761 | -€1,993 | +€13,768 | +87.4% |
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 6 October 2026 via checked.be.