GALIEN 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.
GALIEN Consulting
Largest movements
- Receivables within one year +€4,742
up €4,742 (+13.8%), from €34,361 to €39,103
of which Other amounts receivable: +€5,860
- Tangible fixed assets -€942
down €942 (-5.9%), from €15,871 to €14,929
of which Plant, machinery and equipment: -€2,031
- Trade debts +€2,448
up €2,448 (+412%), from €594 to €3,042
- Tax, wage and social debts +€1,229
up €1,229 (+12.5%), from €9,804 to €11,033
of which Taxes: +€4,597
- Taxes +€6,417
up €6,417 (+321%), from €2,000 to €8,417
- Staff costs -€1,222
down €1,222 (-2.7%), from €45,180 to €43,958
- Gross operating margin +€857
up €857 (+1.5%), from €56,505 to €57,363
- Other operating charges +€690
up €690 (+78.8%), from €875 to €1,565
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 | €59,870 | €63,471 | +€3,601 | +6.0% |
| Fixed assets | 21/28 | €16,141 | €15,199 | -€942 | -5.8% |
| Tangible fixed assets | 22/27 | €15,871 | €14,929 | -€942 | -5.9% |
| Plant, machinery and equipment | 23 | €14,279 | €12,248 | -€2,031 | -14.2% |
| Furniture and vehicles | 24 | €1,593 | €2,681 | +€1,088 | +68.3% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €43,728 | €48,272 | +€4,544 | +10.4% |
| Amounts receivable within one year | 40/41 | €34,361 | €39,103 | +€4,742 | +13.8% |
| Trade receivables | 40 | €25,603 | €24,485 | -€1,118 | -4.4% |
| Other amounts receivable | 41 | €8,759 | €14,618 | +€5,860 | +66.9% |
| Cash at bank and in hand | 54/58 | €5,867 | €5,566 | -€301 | -5.1% |
| Deferred charges and accrued income | 490/1 | €3,500 | €3,603 | +€103 | +2.9% |
| Total equity and liabilities | 10/49 | €59,870 | €63,471 | +€3,601 | +6.0% |
| Equity | 10/15 | €48,913 | €48,636 | -€277 | -0.6% |
| Contributions | 10/11 | €13,750 | €13,750 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,303 | €33,026 | -€277 | -0.8% |
| Amounts payable | 17/49 | €10,957 | €14,835 | +€3,878 | +35.4% |
| Amounts payable within one year | 42/48 | €10,957 | €14,634 | +€3,677 | +33.6% |
| Financial debts | 43 | €559 | €559 | = | 0.0% |
| Credit institutions | 430/8 | €559 | €559 | = | 0.0% |
| Trade debts | 44 | €594 | €3,042 | +€2,448 | +412% |
| Suppliers | 440/4 | €594 | €3,042 | +€2,448 | +412% |
| Taxes, remuneration and social security | 45 | €9,804 | €11,033 | +€1,229 | +12.5% |
| Taxes | 450/3 | €59 | €4,656 | +€4,597 | +7,790% |
| Remuneration and social security | 454/9 | €9,745 | €6,378 | -€3,367 | -34.6% |
| Accrued charges and deferred income | 492/3 | - | €201 | +€201 | |
| Remuneration, social security and pensions | 62 | €45,180 | €43,958 | -€1,222 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,092 | €3,092 | +€0 | 0.0% |
| Other operating charges | 640/8 | €875 | €1,565 | +€690 | +78.8% |
| Gross operating margin | 9900 | €56,505 | €57,363 | +€857 | +1.5% |
| Operating profit (loss) | 9901 | €7,358 | €8,748 | +€1,389 | +18.9% |
| Financial charges | 65/66B | €140 | €607 | +€467 | +334% |
| Recurring financial charges | 65 | €140 | €607 | +€467 | +334% |
| Profit (loss) for the period before taxes | 9903 | €7,218 | €8,141 | +€922 | +12.8% |
| Income taxes | 67/77 | €2,000 | €8,417 | +€6,417 | +321% |
| Profit (loss) for the period | 9904 | €5,218 | -€277 | -€5,495 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,218 | -€277 | -€5,495 |
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 31 October 2026 via checked.be.