GALAND MANAGEMENT: 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.
GALAND MANAGEMENT
Largest movements
- Receivables within one year +€632
up €632 (+1.8%), from €35,277 to €35,909
- Profit (loss) carried forward +€1,500
up €1,500 (+5.7%), from €26,349 to €27,849
- Trade debts -€868
no longer reported in 2025 (was €868)
- Gross operating margin -€138
down €138 (-6.8%), from €2,038 to €1,900
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,277 | €35,909 | +€632 | +1.8% |
| Current assets | 29/58 | €35,277 | €35,909 | +€632 | +1.8% |
| Amounts receivable within one year | 40/41 | €35,277 | €35,909 | +€632 | +1.8% |
| Other amounts receivable | 41 | €35,277 | €35,909 | +€632 | +1.8% |
| Total equity and liabilities | 10/49 | €35,277 | €35,909 | +€632 | +1.8% |
| Equity | 10/15 | €34,409 | €35,909 | +€1,500 | +4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €26,349 | €27,849 | +€1,500 | +5.7% |
| Amounts payable | 17/49 | €868 | - | -€868 | |
| Amounts payable within one year | 42/48 | €868 | - | -€868 | |
| Trade debts | 44 | €868 | - | -€868 | |
| Suppliers | 440/4 | €868 | - | -€868 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,038 | €1,900 | -€138 | -6.8% |
| Operating profit (loss) | 9901 | €1,651 | €1,500 | -€150 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €1,651 | €1,500 | -€150 | -9.1% |
| Profit (loss) for the period | 9904 | €1,651 | €1,500 | -€150 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,651 | €1,500 | -€150 | -9.1% |
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 20 October 2026 via checked.be.