GALALINE CONSULTING: 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.
GALALINE CONSULTING
Largest movements
- Tangible fixed assets -€14,564
down €14,564 (-19.7%), from €73,787 to €59,223
of which Furniture and vehicles: -€13,273
- Cash +€9,562
up €9,562 (+8.9%), from €107,847 to €117,409
mainly Net result for the year (+€26,309) and Depreciation (+€16,414)
- Reserves +€16,809
up €16,809 (+9.9%), from €169,153 to €185,962
of which Distributable reserves: +€16,809
- Debts after one year -€9,731
no longer reported in 2025 (was €9,731)
- Current portion of long-term debt -€9,552
no longer reported in 2025 (was €9,552)
- Tax, wage and social debts -€2,961
down €2,961 (-71.5%), from €4,141 to €1,180
- Gross operating margin +€4,726
up €4,726 (+9.5%), from €49,510 to €54,236
- Other operating charges -€1,630
down €1,630 (-63.0%), from €2,589 to €959
- Taxes +€1,191
up €1,191 (+12.6%), from €9,444 to €10,635
- Financial charges -€1,000
down €1,000 (-56.6%), from €1,768 to €768
- Depreciation +€853
up €853 (+5.5%), from €15,560 to €16,414
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 | €214,810 | €207,483 | -€7,327 | -3.4% |
| Fixed assets | 21/28 | €73,787 | €59,223 | -€14,564 | -19.7% |
| Tangible fixed assets | 22/27 | €73,787 | €59,223 | -€14,564 | -19.7% |
| Furniture and vehicles | 24 | €66,965 | €53,692 | -€13,273 | -19.8% |
| Other tangible fixed assets | 26 | €6,822 | €5,531 | -€1,291 | -18.9% |
| Current assets | 29/58 | €141,023 | €148,260 | +€7,237 | +5.1% |
| Amounts receivable within one year | 40/41 | €30,674 | €29,503 | -€1,170 | -3.8% |
| Trade receivables | 40 | €25,840 | €25,080 | -€760 | -2.9% |
| Other amounts receivable | 41 | €4,834 | €4,423 | -€410 | -8.5% |
| Cash at bank and in hand | 54/58 | €107,847 | €117,409 | +€9,562 | +8.9% |
| Deferred charges and accrued income | 490/1 | €2,503 | €1,348 | -€1,155 | -46.1% |
| Total equity and liabilities | 10/49 | €214,810 | €207,483 | -€7,327 | -3.4% |
| Equity | 10/15 | €179,153 | €195,962 | +€16,809 | +9.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €169,153 | €185,962 | +€16,809 | +9.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €167,293 | €184,102 | +€16,809 | +10.0% |
| Amounts payable | 17/49 | €35,657 | €11,521 | -€24,136 | -67.7% |
| Amounts payable after more than one year | 17 | €9,731 | - | -€9,731 | |
| Financial debts | 170/4 | €9,731 | - | -€9,731 | |
| Amounts payable within one year | 42/48 | €25,926 | €11,521 | -€14,405 | -55.6% |
| Current portion of amounts payable after more than one year | 42 | €9,552 | - | -€9,552 | |
| Financial debts | 43 | - | €345 | +€345 | |
| Credit institutions | 430/8 | - | €345 | +€345 | |
| Trade debts | 44 | €3,887 | €3,221 | -€666 | -17.1% |
| Suppliers | 440/4 | €3,887 | €3,221 | -€666 | -17.1% |
| Taxes, remuneration and social security | 45 | €4,141 | €1,180 | -€2,961 | -71.5% |
| Taxes | 450/3 | €4,141 | €1,180 | -€2,961 | -71.5% |
| Other amounts payable | 47/48 | €8,347 | €6,775 | -€1,572 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,560 | €16,414 | +€853 | +5.5% |
| Other operating charges | 640/8 | €2,589 | €959 | -€1,630 | -63.0% |
| Gross operating margin | 9900 | €49,510 | €54,236 | +€4,726 | +9.5% |
| Operating profit (loss) | 9901 | €31,361 | €36,863 | +€5,502 | +17.5% |
| Financial income | 75/76B | €1,211 | €849 | -€363 | -29.9% |
| Recurring financial income | 75 | €1,211 | €849 | -€363 | -29.9% |
| Financial charges | 65/66B | €1,768 | €768 | -€1,000 | -56.6% |
| Recurring financial charges | 65 | €1,768 | €768 | -€1,000 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €30,805 | €36,944 | +€6,139 | +19.9% |
| Income taxes | 67/77 | €9,444 | €10,635 | +€1,191 | +12.6% |
| Profit (loss) for the period | 9904 | €21,361 | €26,309 | +€4,948 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,361 | €26,309 | +€4,948 | +23.2% |
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 29 October 2026 via checked.be.