COUTURE GALLA: 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.
COUTURE GALLA
Largest movements
- Tangible fixed assets +€2,526
up €2,526 (+6.5%), from €38,683 to €41,209
of which Land and buildings: +€7,967
- Deferred charges and accrued income +€1,530
new in 2025: €1,530
- Reserves +€16,382
up €16,382 (+52.4%), from €31,247 to €47,629
of which Distributable reserves: +€16,382
- Tax, wage and social debts -€12,443
down €12,443 (-54.2%), from €22,944 to €10,502
- Staff costs +€11,204
up €11,204 (+15.7%), from €71,302 to €82,505
- Taxes -€6,962
down €6,962 (-42.7%), from €16,287 to €9,325
- Depreciation +€4,886
up €4,886 (+174%), from €2,809 to €7,695
- Gross operating margin -€4,746
down €4,746 (-3.9%), from €121,227 to €116,481
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 | €67,188 | €71,481 | +€4,294 | +6.4% |
| Fixed assets | 21/28 | €38,683 | €41,209 | +€2,526 | +6.5% |
| Tangible fixed assets | 22/27 | €38,683 | €41,209 | +€2,526 | +6.5% |
| Land and buildings | 22 | €13,196 | €21,163 | +€7,967 | +60.4% |
| Plant, machinery and equipment | 23 | €849 | €611 | -€238 | -28.0% |
| Furniture and vehicles | 24 | €24,639 | €19,435 | -€5,204 | -21.1% |
| Current assets | 29/58 | €28,504 | €30,272 | +€1,768 | +6.2% |
| Amounts receivable within one year | 40/41 | €15,579 | €15,214 | -€365 | -2.3% |
| Trade receivables | 40 | €4,427 | €3,962 | -€465 | -10.5% |
| Other amounts receivable | 41 | €11,152 | €11,252 | +€100 | +0.9% |
| Current investments | 50/53 | €1,618 | €1,629 | +€12 | +0.7% |
| Cash at bank and in hand | 54/58 | €11,308 | €11,899 | +€591 | +5.2% |
| Deferred charges and accrued income | 490/1 | - | €1,530 | +€1,530 | |
| Total equity and liabilities | 10/49 | €67,188 | €71,481 | +€4,294 | +6.4% |
| Equity | 10/15 | €44,243 | €60,625 | +€16,382 | +37.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Contributions outside capital | 11 | - | €12,400 | +€12,400 | |
| Share premium | 1100/10 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €31,247 | €47,629 | +€16,382 | +52.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €29,387 | €45,769 | +€16,382 | +55.7% |
| Profit (loss) carried forward | 14 | €596 | €596 | = | 0.0% |
| Amounts payable | 17/49 | €22,944 | €10,856 | -€12,089 | -52.7% |
| Amounts payable within one year | 42/48 | €22,944 | €10,856 | -€12,089 | -52.7% |
| Trade debts | 44 | - | €354 | +€354 | |
| Suppliers | 440/4 | - | €354 | +€354 | |
| Taxes, remuneration and social security | 45 | €22,944 | €10,502 | -€12,443 | -54.2% |
| Taxes | 450/3 | €22,944 | €10,502 | -€12,443 | -54.2% |
| Remuneration, social security and pensions | 62 | €71,302 | €82,505 | +€11,204 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,809 | €7,695 | +€4,886 | +174% |
| Other operating charges | 640/8 | €637 | €486 | -€152 | -23.8% |
| Gross operating margin | 9900 | €121,227 | €116,481 | -€4,746 | -3.9% |
| Operating profit (loss) | 9901 | €46,479 | €25,795 | -€20,684 | -44.5% |
| Financial income | 75/76B | €41 | €7 | -€34 | -82.9% |
| Recurring financial income | 75 | €41 | €7 | -€34 | -82.9% |
| Financial charges | 65/66B | €847 | €96 | -€751 | -88.7% |
| Recurring financial charges | 65 | €847 | €96 | -€751 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | €45,674 | €25,707 | -€19,967 | -43.7% |
| Income taxes | 67/77 | €16,287 | €9,325 | -€6,962 | -42.7% |
| Profit (loss) for the period | 9904 | €29,387 | €16,382 | -€13,005 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,387 | €16,382 | -€13,005 | -44.3% |
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 25 October 2026 via checked.be.