Gallo Consultancy: 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.
Gallo Consultancy
Largest movements
- Cash +€35,677
up €35,677 (+118%), from €30,110 to €65,787
mainly Net result for the year (+€44,969) and Debts after one year (+€1,526)
- Receivables within one year +€6,012
up €6,012 (+43.2%), from €13,928 to €19,941
of which Trade receivables: +€6,614
- Tangible fixed assets +€3,474
new in 2025: €3,474
- Reserves +€44,969
up €44,969 (+152%), from €29,510 to €74,479
- Tax, wage and social debts -€3,036
down €3,036 (-34.3%), from €8,863 to €5,827
of which Taxes: -€3,036
- Debts after one year +€1,526
new in 2025: €1,526
- Current portion of long-term debt +€1,471
new in 2025: €1,471
- Trade debts +€976
up €976 (+174%), from €562 to €1,537
- Gross operating margin +€22,723
up €22,723 (+58.8%), from €38,636 to €61,359
- Taxes +€6,237
up €6,237 (+74.3%), from €8,398 to €14,635
- Financial charges +€1,350
up €1,350 (+2,098%), from €64 to €1,414
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 | €44,692 | €89,694 | +€45,002 | +101% |
| Fixed assets | 21/28 | - | €3,474 | +€3,474 | |
| Tangible fixed assets | 22/27 | - | €3,474 | +€3,474 | |
| Furniture and vehicles | 24 | - | €3,474 | +€3,474 | |
| Current assets | 29/58 | €44,692 | €86,220 | +€41,528 | +92.9% |
| Amounts receivable within one year | 40/41 | €13,928 | €19,941 | +€6,012 | +43.2% |
| Trade receivables | 40 | €13,327 | €19,941 | +€6,614 | +49.6% |
| Other amounts receivable | 41 | €602 | €0 | -€602 | -100% |
| Cash at bank and in hand | 54/58 | €30,110 | €65,787 | +€35,677 | +118% |
| Deferred charges and accrued income | 490/1 | €653 | €492 | -€161 | -24.7% |
| Total equity and liabilities | 10/49 | €44,692 | €89,694 | +€45,002 | +101% |
| Equity | 10/15 | €30,510 | €75,479 | +€44,969 | +147% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €29,510 | €74,479 | +€44,969 | +152% |
| Distributable reserves | 133 | €29,510 | €74,479 | +€44,969 | +152% |
| Amounts payable | 17/49 | €14,182 | €14,216 | +€33 | +0.2% |
| Amounts payable after more than one year | 17 | - | €1,526 | +€1,526 | |
| Financial debts | 170/4 | - | €1,526 | +€1,526 | |
| Amounts payable within one year | 42/48 | €13,504 | €12,690 | -€814 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | - | €1,471 | +€1,471 | |
| Trade debts | 44 | €562 | €1,537 | +€976 | +174% |
| Suppliers | 440/4 | €562 | €1,537 | +€976 | +174% |
| Taxes, remuneration and social security | 45 | €8,863 | €5,827 | -€3,036 | -34.3% |
| Taxes | 450/3 | €6,863 | €3,827 | -€3,036 | -44.2% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €4,080 | €3,855 | -€225 | -5.5% |
| Accrued charges and deferred income | 492/3 | €678 | €0 | -€678 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €384 | +€384 | |
| Other operating charges | 640/8 | €332 | €0 | -€332 | -100% |
| Non-recurring operating charges | 66A | €332 | €0 | -€332 | -100% |
| Gross operating margin | 9900 | €38,636 | €61,359 | +€22,723 | +58.8% |
| Operating profit (loss) | 9901 | €37,972 | €60,975 | +€23,003 | +60.6% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €64 | €1,414 | +€1,350 | +2,098% |
| Recurring financial charges | 65 | €64 | €1,414 | +€1,350 | +2,098% |
| Profit (loss) for the period before taxes | 9903 | €37,908 | €59,604 | +€21,696 | +57.2% |
| Income taxes | 67/77 | €8,398 | €14,635 | +€6,237 | +74.3% |
| Profit (loss) for the period | 9904 | €29,510 | €44,969 | +€15,459 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,510 | €44,969 | +€15,459 | +52.4% |
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 14 October 2026 via checked.be.