GALLENS INGRID: 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.
GALLENS INGRID
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€32,092
up €32,092 (+11.0%), from €292,810 to €324,903
- Profit (loss) carried forward -€20,901
down €20,901 (-3.5%), from €603,477 to €582,577
- Current portion of long-term debt -€18,610
down €18,610 (-67.9%), from €27,409 to €8,799
- Trade debts +€12,319
up €12,319 (+341%), from €3,615 to €15,934
- Gross operating margin -€117,495
down €117,495, from €105,998 to -€11,497
- Taxes -€24,113
down €24,113, from €24,044 to -€69
- Financial charges -€4,455
down €4,455 (-71.2%), from €6,254 to €1,798
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,021,053 | €1,013,895 | -€7,158 | -0.7% |
| Fixed assets | 21/28 | €968,814 | €960,287 | -€8,527 | -0.9% |
| Tangible fixed assets | 22/27 | €134,854 | €126,327 | -€8,527 | -6.3% |
| Land and buildings | 22 | €124,638 | €118,137 | -€6,501 | -5.2% |
| Plant, machinery and equipment | 23 | €10,217 | €8,190 | -€2,026 | -19.8% |
| Financial fixed assets | 28 | €833,960 | €833,960 | = | 0.0% |
| Current assets | 29/58 | €52,238 | €53,608 | +€1,369 | +2.6% |
| Amounts receivable within one year | 40/41 | €51,169 | €50,855 | -€314 | -0.6% |
| Trade receivables | 40 | €11,488 | €10,617 | -€871 | -7.6% |
| Other amounts receivable | 41 | €39,681 | €40,239 | +€557 | +1.4% |
| Cash at bank and in hand | 54/58 | €1,069 | €2,421 | +€1,352 | +126% |
| Deferred charges and accrued income | 490/1 | - | €331 | +€331 | |
| Total equity and liabilities | 10/49 | €1,021,053 | €1,013,895 | -€7,158 | -0.7% |
| Equity | 10/15 | €656,382 | €632,745 | -€23,636 | -3.6% |
| Reserves | 13 | €52,904 | €50,169 | -€2,735 | -5.2% |
| Non-distributable reserves | 130/1 | €38,969 | €38,969 | = | 0.0% |
| Reserves not available under the articles | 1311 | €38,969 | €38,969 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,200 | €11,200 | = | 0.0% |
| Distributable reserves | 133 | €2,735 | - | -€2,735 | |
| Profit (loss) carried forward | 14 | €603,477 | €582,577 | -€20,901 | -3.5% |
| Amounts payable | 17/49 | €364,671 | €381,149 | +€16,478 | +4.5% |
| Amounts payable after more than one year | 17 | €14,907 | €6,107 | -€8,799 | -59.0% |
| Financial debts | 170/4 | €14,907 | €6,107 | -€8,799 | -59.0% |
| Amounts payable within one year | 42/48 | €348,060 | €373,602 | +€25,542 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €27,409 | €8,799 | -€18,610 | -67.9% |
| Trade debts | 44 | €3,615 | €15,934 | +€12,319 | +341% |
| Suppliers | 440/4 | €3,615 | €15,934 | +€12,319 | +341% |
| Taxes, remuneration and social security | 45 | €24,225 | €23,966 | -€259 | -1.1% |
| Taxes | 450/3 | €24,225 | €23,966 | -€259 | -1.1% |
| Other amounts payable | 47/48 | €292,810 | €324,903 | +€32,092 | +11.0% |
| Accrued charges and deferred income | 492/3 | €1,705 | €1,440 | -€265 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,527 | €8,527 | = | 0.0% |
| Other operating charges | 640/8 | €1,767 | €1,882 | +€115 | +6.5% |
| Gross operating margin | 9900 | €105,998 | -€11,497 | -€117,495 | |
| Operating profit (loss) | 9901 | €95,704 | -€21,906 | -€117,610 | |
| Financial charges | 65/66B | €6,254 | €1,798 | -€4,455 | -71.2% |
| Recurring financial charges | 65 | €6,254 | €1,798 | -€4,455 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €89,450 | -€23,705 | -€113,155 | |
| Income taxes | 67/77 | €24,044 | -€69 | -€24,113 | |
| Profit (loss) for the period | 9904 | €65,406 | -€23,636 | -€89,042 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,406 | -€23,636 | -€89,042 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.