GAILLON: 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.
GAILLON
Largest movements
- Tangible fixed assets +€79,496
up €79,496 (+76.7%), from €103,647 to €183,143
of which Plant, machinery and equipment: +€87,417
- Intangible fixed assets -€24,793
down €24,793 (-20.0%), from €123,967 to €99,173
- Cash -€22,160
down €22,160 (-79.6%), from €27,846 to €5,686
mainly Net result for the year (-€130,323) and Investment in fixed assets (net) (-€107,901)
- Profit (loss) carried forward -€130,323
down €130,323 (-97.5%), from -€133,615 to -€263,937
- Other debts +€94,779
up €94,779 (+39.0%), from €243,018 to €337,797
- Trade debts +€50,741
up €50,741 (+134.0%), from €37,879 to €88,620
- Tax, wage and social debts +€15,165
up €15,165 (+16.5%), from €92,018 to €107,183
of which Taxes: +€14,281
- Gross operating margin -€154,377
down €154,377 (-59.3%), from €260,515 to €106,138
- Staff costs +€19,929
up €19,929 (+12.5%), from €158,818 to €178,747
- Depreciation +€7,275
up €7,275 (+15.8%), from €45,923 to €53,199
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 | €259,760 | €290,123 | +€30,363 | +11.7% |
| Fixed assets | 21/28 | €227,614 | €282,317 | +€54,703 | +24.0% |
| Intangible fixed assets | 21 | €123,967 | €99,173 | -€24,793 | -20.0% |
| Tangible fixed assets | 22/27 | €103,647 | €183,143 | +€79,496 | +76.7% |
| Plant, machinery and equipment | 23 | €80,848 | €168,265 | +€87,417 | +108.1% |
| Furniture and vehicles | 24 | €22,799 | €14,878 | -€7,921 | -34.7% |
| Current assets | 29/58 | €32,146 | €7,806 | -€24,340 | -75.7% |
| Stocks and contracts in progress | 3 | €4,300 | €2,120 | -€2,180 | -50.7% |
| Stocks | 30/36 | €4,300 | €2,120 | -€2,180 | -50.7% |
| Cash at bank and in hand | 54/58 | €27,846 | €5,686 | -€22,160 | -79.6% |
| Total equity and liabilities | 10/49 | €259,760 | €290,123 | +€30,363 | +11.7% |
| Equity | 10/15 | -€113,155 | -€243,477 | -€130,323 | -115.2% |
| 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 | -€133,615 | -€263,937 | -€130,323 | -97.5% |
| Amounts payable | 17/49 | €372,915 | €533,600 | +€160,685 | +43.1% |
| Amounts payable within one year | 42/48 | €372,915 | €533,600 | +€160,685 | +43.1% |
| Trade debts | 44 | €37,879 | €88,620 | +€50,741 | +134.0% |
| Suppliers | 440/4 | €37,879 | €88,620 | +€50,741 | +134.0% |
| Taxes, remuneration and social security | 45 | €92,018 | €107,183 | +€15,165 | +16.5% |
| Taxes | 450/3 | €54,384 | €68,665 | +€14,281 | +26.3% |
| Remuneration and social security | 454/9 | €37,634 | €38,518 | +€884 | +2.3% |
| Other amounts payable | 47/48 | €243,018 | €337,797 | +€94,779 | +39.0% |
| Remuneration, social security and pensions | 62 | €158,818 | €178,747 | +€19,929 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,923 | €53,199 | +€7,275 | +15.8% |
| Gross operating margin | 9900 | €260,515 | €106,138 | -€154,377 | -59.3% |
| Operating profit (loss) | 9901 | €55,773 | -€125,808 | -€181,580 | |
| Financial charges | 65/66B | €6,934 | €4,515 | -€2,420 | -34.9% |
| Recurring financial charges | 65 | €6,934 | €4,515 | -€2,420 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €48,838 | -€130,323 | -€179,161 | |
| Profit (loss) for the period | 9904 | €48,838 | -€130,323 | -€179,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,838 | -€130,323 | -€179,161 |
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 5 October 2026 via checked.be.