CGILLAIN: 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.
CGILLAIN
Largest movements
- Cash +€6,636
up €6,636 (+14.5%), from €45,854 to €52,490
mainly Other debts (+€20,000) and Net result for the year (+€7,596)
- Receivables within one year +€4,193
up €4,193 (+35.5%), from €11,810 to €16,003
of which Other amounts receivable: +€3,448
- Other debts +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€12,403
down €12,403 (-21.7%), from €57,241 to €44,838
- Tax, wage and social debts +€1,838
up €1,838 (+51.3%), from €3,580 to €5,418
- Accrued charges and deferred income +€1,750
new in 2025: €1,750
- Gross operating margin -€13,554
down €13,554 (-52.7%), from €25,726 to €12,172
- Taxes -€2,765
down €2,765 (-49.1%), from €5,635 to €2,870
- Financial charges +€566
up €566 (+198%), from €286 to €852
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 | €63,855 | €74,877 | +€11,022 | +17.3% |
| Fixed assets | 21/28 | €2,013 | €1,558 | -€455 | -22.6% |
| Tangible fixed assets | 22/27 | €2,013 | €1,558 | -€455 | -22.6% |
| Furniture and vehicles | 24 | €2,013 | €1,558 | -€455 | -22.6% |
| Current assets | 29/58 | €61,842 | €73,319 | +€11,477 | +18.6% |
| Stocks and contracts in progress | 3 | €4,178 | €4,826 | +€648 | +15.5% |
| Stocks | 30/36 | €4,178 | €4,826 | +€648 | +15.5% |
| Amounts receivable within one year | 40/41 | €11,810 | €16,003 | +€4,193 | +35.5% |
| Trade receivables | 40 | €9,966 | €10,711 | +€745 | +7.5% |
| Other amounts receivable | 41 | €1,844 | €5,292 | +€3,448 | +187% |
| Cash at bank and in hand | 54/58 | €45,854 | €52,490 | +€6,636 | +14.5% |
| Total equity and liabilities | 10/49 | €63,855 | €74,877 | +€11,022 | +17.3% |
| Equity | 10/15 | €59,741 | €47,338 | -€12,403 | -20.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,241 | €44,838 | -€12,403 | -21.7% |
| Amounts payable | 17/49 | €4,114 | €27,539 | +€23,425 | +569% |
| Amounts payable within one year | 42/48 | €4,114 | €25,789 | +€21,675 | +527% |
| Trade debts | 44 | €534 | €371 | -€163 | -30.5% |
| Suppliers | 440/4 | €534 | €371 | -€163 | -30.5% |
| Taxes, remuneration and social security | 45 | €3,580 | €5,418 | +€1,838 | +51.3% |
| Taxes | 450/3 | €3,580 | €5,418 | +€1,838 | +51.3% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | - | €1,750 | +€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €455 | = | 0.0% |
| Other operating charges | 640/8 | €574 | €399 | -€175 | -30.5% |
| Gross operating margin | 9900 | €25,726 | €12,172 | -€13,554 | -52.7% |
| Operating profit (loss) | 9901 | €24,697 | €11,318 | -€13,379 | -54.2% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €286 | €852 | +€566 | +198% |
| Recurring financial charges | 65 | €286 | €852 | +€566 | +198% |
| Profit (loss) for the period before taxes | 9903 | €24,413 | €10,466 | -€13,947 | -57.1% |
| Income taxes | 67/77 | €5,635 | €2,870 | -€2,765 | -49.1% |
| Profit (loss) for the period | 9904 | €18,778 | €7,596 | -€11,182 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,778 | €7,596 | -€11,182 | -59.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.