GALLIMA: 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.
GALLIMA
Largest movements
- Receivables within one year +€45,266
up €45,266 (+143%), from €31,710 to €76,976
of which Trade receivables: +€50,030
- Deferred charges and accrued income -€2,524
down €2,524 (-33.2%), from €7,601 to €5,077
- Trade debts +€88,209
up €88,209 (+1,111%), from €7,938 to €96,146
- Other debts -€28,387
down €28,387 (-79.1%), from €35,887 to €7,500
- Debts after one year -€24,259
down €24,259 (-81.2%), from €29,865 to €5,607
- Profit (loss) carried forward +€5,086
up €5,086 (+41.2%), from €12,335 to €17,421
- Gross operating margin +€12,106
up €12,106 (+163%), from €7,432 to €19,537
- Taxes +€3,384
up €3,384 (+261%), from €1,298 to €4,682
- Financial charges -€686
down €686 (-22.5%), from €3,049 to €2,364
- Financial income +€337
new in 2025: €337
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 | €190,129 | €232,053 | +€41,924 | +22.1% |
| Fixed assets | 21/28 | €150,000 | €150,000 | = | 0.0% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €40,129 | €82,053 | +€41,924 | +104% |
| Amounts receivable within one year | 40/41 | €31,710 | €76,976 | +€45,266 | +143% |
| Trade receivables | 40 | €11,710 | €61,739 | +€50,030 | +427% |
| Other amounts receivable | 41 | €20,000 | €15,237 | -€4,763 | -23.8% |
| Cash at bank and in hand | 54/58 | €819 | - | -€819 | |
| Deferred charges and accrued income | 490/1 | €7,601 | €5,077 | -€2,524 | -33.2% |
| Total equity and liabilities | 10/49 | €190,129 | €232,053 | +€41,924 | +22.1% |
| Equity | 10/15 | €82,395 | €87,481 | +€5,086 | +6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,860 | €63,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,335 | €17,421 | +€5,086 | +41.2% |
| Amounts payable | 17/49 | €107,734 | €144,572 | +€36,838 | +34.2% |
| Amounts payable after more than one year | 17 | €29,865 | €5,607 | -€24,259 | -81.2% |
| Financial debts | 170/4 | €29,865 | €5,607 | -€24,259 | -81.2% |
| Amounts payable within one year | 42/48 | €77,676 | €138,965 | +€61,289 | +78.9% |
| Current portion of amounts payable after more than one year | 42 | €25,727 | €24,259 | -€1,468 | -5.7% |
| Financial debts | 43 | €2,602 | €4,179 | +€1,577 | +60.6% |
| Credit institutions | 430/8 | €2,602 | €4,179 | +€1,577 | +60.6% |
| Trade debts | 44 | €7,938 | €96,146 | +€88,209 | +1,111% |
| Suppliers | 440/4 | €7,938 | €96,146 | +€88,209 | +1,111% |
| Taxes, remuneration and social security | 45 | €5,523 | €6,881 | +€1,358 | +24.6% |
| Taxes | 450/3 | €5,523 | €6,881 | +€1,358 | +24.6% |
| Other amounts payable | 47/48 | €35,887 | €7,500 | -€28,387 | -79.1% |
| Accrued charges and deferred income | 492/3 | €192 | - | -€192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137 | - | -€137 | |
| Other operating charges | 640/8 | €242 | €244 | +€2 | +1.0% |
| Gross operating margin | 9900 | €7,432 | €19,537 | +€12,106 | +163% |
| Operating profit (loss) | 9901 | €7,053 | €19,293 | +€12,241 | +174% |
| Financial income | 75/76B | - | €337 | +€337 | |
| Recurring financial income | 75 | - | €337 | +€337 | |
| Financial charges | 65/66B | €3,049 | €2,364 | -€686 | -22.5% |
| Recurring financial charges | 65 | €3,049 | €2,364 | -€686 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €4,004 | €17,267 | +€13,264 | +331% |
| Income taxes | 67/77 | €1,298 | €4,682 | +€3,384 | +261% |
| Profit (loss) for the period | 9904 | €2,705 | €12,586 | +€9,880 | +365% |
| Profit (loss) for the period to be appropriated | 9905 | €2,705 | €12,586 | +€9,880 | +365% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.