GALLON: what changed
Two fiscal 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.
GALLON
Largest movements
- Cash +€214,952
up €214,952 (+16.3%), from €1.3m to €1.5m
mainly Depreciation (+€190,504) and Net result for the year (+€62,770)
- Tangible fixed assets -€172,732
down €172,732 (-13.5%), from €1.3m to €1.1m
of which Furniture and vehicles: -€91,219
- Stocks and contracts +€62,234
up €62,234 (+8.3%), from €752,958 to €815,192
- Receivables within one year -€51,036
down €51,036 (-9.8%), from €519,287 to €468,251
of which Trade receivables: -€46,991
- Reserves +€62,770
up €62,770 (+2.7%), from €2.3m to €2.4m
of which Distributable reserves: +€68,102
- Depreciation +€13,162
up €13,162 (+7.4%), from €177,342 to €190,504
- Staff costs +€10,105
up €10,105 (+2.6%), from €385,989 to €396,094
- Financial income +€8,701
up €8,701 (+27.3%), from €31,918 to €40,619
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.
Cash bridge derived
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 | €3,891,156 | €4,000,195 | +€109,039 | +2.8% |
| Fixed assets | 21/28 | €1,291,674 | €1,139,874 | -€151,800 | -11.8% |
| Intangible fixed assets | 21 | €11,177 | €32,109 | +€20,932 | +187.3% |
| Tangible fixed assets | 22/27 | €1,280,497 | €1,107,765 | -€172,732 | -13.5% |
| Land and buildings | 22 | €948,609 | €870,715 | -€77,895 | -8.2% |
| Plant, machinery and equipment | 23 | €14,479 | €10,861 | -€3,618 | -25.0% |
| Furniture and vehicles | 24 | €317,408 | €226,188 | -€91,219 | -28.7% |
| Current assets | 29/58 | €2,599,482 | €2,860,321 | +€260,838 | +10.0% |
| Stocks and contracts in progress | 3 | €752,958 | €815,192 | +€62,234 | +8.3% |
| Stocks | 30/36 | €752,958 | €815,192 | +€62,234 | +8.3% |
| Amounts receivable within one year | 40/41 | €519,287 | €468,251 | -€51,036 | -9.8% |
| Trade receivables | 40 | €514,874 | €467,884 | -€46,991 | -9.1% |
| Other amounts receivable | 41 | €4,412 | €368 | -€4,045 | -91.7% |
| Cash at bank and in hand | 54/58 | €1,316,728 | €1,531,681 | +€214,952 | +16.3% |
| Deferred charges and accrued income | 490/1 | €10,509 | €45,197 | +€34,688 | +330.1% |
| Total equity and liabilities | 10/49 | €3,891,156 | €4,000,195 | +€109,039 | +2.8% |
| Equity | 10/15 | €2,593,384 | €2,656,154 | +€62,770 | +2.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €2,343,384 | €2,406,154 | +€62,770 | +2.7% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,330 | €40,998 | -€5,332 | -11.5% |
| Distributable reserves | 133 | €2,272,054 | €2,340,156 | +€68,102 | +3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €16,472 | €13,727 | -€2,745 | -16.7% |
| Deferred taxes | 168 | €16,472 | €13,727 | -€2,745 | -16.7% |
| Amounts payable | 17/49 | €1,281,300 | €1,330,314 | +€49,014 | +3.8% |
| Amounts payable within one year | 42/48 | €1,210,195 | €1,249,431 | +€39,236 | +3.2% |
| Trade debts | 44 | €60,239 | €83,928 | +€23,689 | +39.3% |
| Suppliers | 440/4 | €60,239 | €83,928 | +€23,689 | +39.3% |
| Taxes, remuneration and social security | 45 | €68,186 | €71,011 | +€2,825 | +4.1% |
| Taxes | 450/3 | €49,486 | €51,835 | +€2,349 | +4.7% |
| Remuneration and social security | 454/9 | €18,700 | €19,175 | +€475 | +2.5% |
| Other amounts payable | 47/48 | €1,081,770 | €1,094,493 | +€12,723 | +1.2% |
| Accrued charges and deferred income | 492/3 | €71,105 | €80,882 | +€9,778 | +13.8% |
| Remuneration, social security and pensions | 62 | €385,989 | €396,094 | +€10,105 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177,342 | €190,504 | +€13,162 | +7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €839 | €0 | -€839 | -100.0% |
| Other operating charges | 640/8 | €19,607 | €19,984 | +€377 | +1.9% |
| Gross operating margin | 9900 | €735,244 | €735,112 | -€132 | 0.0% |
| Operating profit (loss) | 9901 | €151,466 | €128,530 | -€22,937 | -15.1% |
| Financial income | 75/76B | €31,918 | €40,619 | +€8,701 | +27.3% |
| Recurring financial income | 75 | €31,918 | €40,619 | +€8,701 | +27.3% |
| Financial charges | 65/66B | €73,024 | €80,153 | +€7,130 | +9.8% |
| Recurring financial charges | 65 | €73,024 | €80,153 | +€7,130 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €110,361 | €88,995 | -€21,365 | -19.4% |
| Transfer from deferred taxes | 780 | €2,745 | €2,745 | = | 0.0% |
| Income taxes | 67/77 | €25,588 | €28,970 | +€3,383 | +13.2% |
| Profit (loss) for the period | 9904 | €87,518 | €62,770 | -€24,748 | -28.3% |
| Transfer from tax-exempt reserves | 789 | €5,332 | €5,332 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,850 | €68,102 | -€24,748 | -26.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.