NEW CAR GABRIEL: 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.
NEW CAR GABRIEL
Largest movements
- Tangible fixed assets -€13,933
down €13,933 (-30.4%), from €45,792 to €31,860
of which Furniture and vehicles: -€12,523
- Cash +€9,269
up €9,269 (+41.7%), from €22,229 to €31,497
mainly Depreciation (+€14,975) and Tax, wage and social debts (+€2,647)
- Other debts -€11,046
down €11,046 (-44.6%), from €24,747 to €13,701
- Tax, wage and social debts +€2,647
up €2,647 (+388.9%), from €680 to €3,327
- Trade debts +€1,875
up €1,875 (+12.1%), from €15,476 to €17,351
- Depreciation +€4,219
up €4,219 (+39.2%), from €10,756 to €14,975
- Gross operating margin +€1,273
up €1,273 (+5.9%), from €21,591 to €22,864
- Taxes -€512
down €512 (-75.3%), from €680 to €168
- Financial income +€343
up €343 (+1144233.3%), from €0 to €343
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 | €100,711 | €94,400 | -€6,311 | -6.3% |
| Fixed assets | 21/28 | €45,792 | €31,860 | -€13,933 | -30.4% |
| Tangible fixed assets | 22/27 | €45,792 | €31,860 | -€13,933 | -30.4% |
| Plant, machinery and equipment | 23 | €729 | €200 | -€529 | -72.6% |
| Furniture and vehicles | 24 | €40,657 | €28,134 | -€12,523 | -30.8% |
| Other tangible fixed assets | 26 | €4,406 | €3,526 | -€880 | -20.0% |
| Current assets | 29/58 | €54,919 | €62,540 | +€7,621 | +13.9% |
| Amounts receivable within one year | 40/41 | €30,603 | €29,962 | -€641 | -2.1% |
| Trade receivables | 40 | €27,024 | €29,962 | +€2,939 | +10.9% |
| Other amounts receivable | 41 | €3,580 | - | -€3,580 | |
| Cash at bank and in hand | 54/58 | €22,229 | €31,497 | +€9,269 | +41.7% |
| Deferred charges and accrued income | 490/1 | €2,087 | €1,081 | -€1,006 | -48.2% |
| Total equity and liabilities | 10/49 | €100,711 | €94,400 | -€6,311 | -6.3% |
| Equity | 10/15 | €59,808 | €60,021 | +€213 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,348 | €39,561 | +€213 | +0.5% |
| Amounts payable | 17/49 | €40,903 | €34,379 | -€6,524 | -15.9% |
| Amounts payable within one year | 42/48 | €40,903 | €34,379 | -€6,524 | -15.9% |
| Trade debts | 44 | €15,476 | €17,351 | +€1,875 | +12.1% |
| Suppliers | 440/4 | €15,476 | €17,351 | +€1,875 | +12.1% |
| Taxes, remuneration and social security | 45 | €680 | €3,327 | +€2,647 | +388.9% |
| Taxes | 450/3 | €680 | €3,327 | +€2,647 | +388.9% |
| Other amounts payable | 47/48 | €24,747 | €13,701 | -€11,046 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,756 | €14,975 | +€4,219 | +39.2% |
| Other operating charges | 640/8 | €7,284 | €7,081 | -€203 | -2.8% |
| Gross operating margin | 9900 | €21,591 | €22,864 | +€1,273 | +5.9% |
| Operating profit (loss) | 9901 | €3,551 | €808 | -€2,742 | -77.2% |
| Financial income | 75/76B | €0 | €343 | +€343 | +1144233.3% |
| Recurring financial income | 75 | €0 | €343 | +€343 | +1144233.3% |
| Financial charges | 65/66B | €643 | €771 | +€128 | +20.0% |
| Recurring financial charges | 65 | €643 | €771 | +€128 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €2,908 | €381 | -€2,527 | -86.9% |
| Income taxes | 67/77 | €680 | €168 | -€512 | -75.3% |
| Profit (loss) for the period | 9904 | €2,228 | €213 | -€2,015 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,228 | €213 | -€2,015 | -90.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.