DR GALLIA CORNET: 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.
DR GALLIA CORNET
Largest movements
- Receivables within one year +€23,118
up €23,118 (+9,784%), from €236 to €23,354
of which Other amounts receivable: +€23,354
- Deferred charges and accrued income +€7,356
up €7,356 (+340%), from €2,163 to €9,520
- Cash +€5,479
up €5,479 (+19.1%), from €28,662 to €34,141
mainly Net result for the year (+€35,952) and Depreciation (+€2,851)
- Financial fixed assets +€1,000
new in 2025: €1,000
- Profit (loss) carried forward +€35,952
up €35,952 (+147%), from €24,539 to €60,491
- Tax, wage and social debts +€2,657
up €2,657 (+37.4%), from €7,113 to €9,770
of which Taxes: +€2,657
- Other debts -€1,594
down €1,594 (-100%), from €1,594 to €0
- Gross operating margin +€11,581
up €11,581 (+31.0%), from €37,393 to €48,974
- Taxes +€2,657
up €2,657 (+37.4%), from €7,113 to €9,770
- Depreciation +€898
up €898 (+46.0%), from €1,952 to €2,851
- Financial income +€633
up €633, from €0 to €633
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 | €37,109 | €73,868 | +€36,759 | +99.1% |
| Fixed assets | 21/28 | €6,048 | €6,854 | +€806 | +13.3% |
| Tangible fixed assets | 22/27 | €6,048 | €5,854 | -€194 | -3.2% |
| Furniture and vehicles | 24 | €6,048 | €5,854 | -€194 | -3.2% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €31,061 | €67,015 | +€35,953 | +116% |
| Amounts receivable within one year | 40/41 | €236 | €23,354 | +€23,118 | +9,784% |
| Trade receivables | 40 | €236 | €0 | -€236 | -100% |
| Other amounts receivable | 41 | €0 | €23,354 | +€23,354 | |
| Cash at bank and in hand | 54/58 | €28,662 | €34,141 | +€5,479 | +19.1% |
| Deferred charges and accrued income | 490/1 | €2,163 | €9,520 | +€7,356 | +340% |
| Total equity and liabilities | 10/49 | €37,109 | €73,868 | +€36,759 | +99.1% |
| Equity | 10/15 | €28,039 | €63,991 | +€35,952 | +128% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,539 | €60,491 | +€35,952 | +147% |
| Amounts payable | 17/49 | €9,070 | €9,877 | +€807 | +8.9% |
| Amounts payable within one year | 42/48 | €9,070 | €9,877 | +€807 | +8.9% |
| Trade debts | 44 | €362 | €107 | -€256 | -70.5% |
| Suppliers | 440/4 | €362 | €107 | -€256 | -70.5% |
| Taxes, remuneration and social security | 45 | €7,113 | €9,770 | +€2,657 | +37.4% |
| Taxes | 450/3 | €7,113 | €9,770 | +€2,657 | +37.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,594 | €0 | -€1,594 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,952 | €2,851 | +€898 | +46.0% |
| Other operating charges | 640/8 | €649 | €708 | +€59 | +9.1% |
| Gross operating margin | 9900 | €37,393 | €48,974 | +€11,581 | +31.0% |
| Operating profit (loss) | 9901 | €34,792 | €45,415 | +€10,623 | +30.5% |
| Financial income | 75/76B | €0 | €633 | +€633 | |
| Recurring financial income | 75 | €0 | €633 | +€633 | |
| Financial charges | 65/66B | €706 | €326 | -€380 | -53.8% |
| Recurring financial charges | 65 | €706 | €326 | -€380 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €34,086 | €45,722 | +€11,636 | +34.1% |
| Income taxes | 67/77 | €7,113 | €9,770 | +€2,657 | +37.4% |
| Profit (loss) for the period | 9904 | €26,973 | €35,952 | +€8,979 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,973 | €35,952 | +€8,979 | +33.3% |
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 24 October 2026 via checked.be.