GALA CONSEILS: 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.
GALA CONSEILS
Largest movements
- Cash -€340
down €340 (-98.6%), from €345 to €5
mainly Other debts (-€5,289) and Net result for the year (-€3,119)
- Receivables within one year +€45
up €45 (+3.5%), from €1,262 to €1,307
of which Other amounts receivable: +€55
- Contributions +€6,200
up €6,200 (+100%), from €6,200 to €12,400
- Other debts -€5,289
down €5,289 (-26.5%), from €19,921 to €14,632
- Profit (loss) carried forward -€3,119
down €3,119 (-7.6%), from -€40,978 to -€44,097
- Trade debts +€2,088
up €2,088 (+204%), from €1,024 to €3,111
- Tax, wage and social debts -€175
down €175 (-100%), from €175 to €0
of which Taxes: -€175
- Gross operating margin -€4,708
down €4,708, from €1,633 to -€3,075
- Financial charges -€451
down €451 (-91.0%), from €495 to €45
- Other operating charges -€391
down €391 (-100%), from €391 to €0
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 | €1,691 | €1,395 | -€295 | -17.5% |
| Fixed assets | 21/28 | €84 | €84 | = | 0.0% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €1,607 | €1,312 | -€295 | -18.4% |
| Amounts receivable within one year | 40/41 | €1,262 | €1,307 | +€45 | +3.5% |
| Trade receivables | 40 | €10 | €0 | -€10 | -100% |
| Other amounts receivable | 41 | €1,252 | €1,307 | +€55 | +4.4% |
| Cash at bank and in hand | 54/58 | €345 | €5 | -€340 | -98.6% |
| Total equity and liabilities | 10/49 | €1,691 | €1,395 | -€295 | -17.5% |
| Equity | 10/15 | -€19,428 | -€16,347 | +€3,081 | +15.9% |
| Contributions | 10/11 | €6,200 | €12,400 | +€6,200 | +100% |
| Reserves | 13 | €15,350 | €15,350 | = | 0.0% |
| Distributable reserves | 133 | €15,350 | €15,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,978 | -€44,097 | -€3,119 | -7.6% |
| Amounts payable | 17/49 | €21,119 | €17,743 | -€3,376 | -16.0% |
| Amounts payable within one year | 42/48 | €21,119 | €17,743 | -€3,376 | -16.0% |
| Trade debts | 44 | €1,024 | €3,111 | +€2,088 | +204% |
| Suppliers | 440/4 | €1,024 | €3,111 | +€2,088 | +204% |
| Taxes, remuneration and social security | 45 | €175 | €0 | -€175 | -100% |
| Taxes | 450/3 | €175 | €0 | -€175 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €19,921 | €14,632 | -€5,289 | -26.5% |
| Other operating charges | 640/8 | €391 | €0 | -€391 | -100% |
| Gross operating margin | 9900 | €1,633 | -€3,075 | -€4,708 | |
| Operating profit (loss) | 9901 | €1,242 | -€3,075 | -€4,317 | |
| Financial income | 75/76B | €24 | €0 | -€24 | -100% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -100% |
| Financial charges | 65/66B | €495 | €45 | -€451 | -91.0% |
| Recurring financial charges | 65 | €495 | €45 | -€451 | -91.0% |
| Profit (loss) for the period before taxes | 9903 | €771 | -€3,119 | -€3,890 | |
| Profit (loss) for the period | 9904 | €771 | -€3,119 | -€3,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €771 | -€3,119 | -€3,890 |
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.