Gallon Group: 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.
Gallon Group
Largest movements
- Stocks and contracts -€39,641
down €39,641 (-70.0%), from €56,621 to €16,980
- Cash -€3,862
down €3,862 (-7.7%), from €49,838 to €45,975
mainly Net result for the year (-€20,015) and Other debts (-€17,862)
- Profit (loss) carried forward -€20,015
down €20,015 (-51.2%), from €39,114 to €19,100
- Other debts -€17,862
down €17,862 (-50.2%), from €35,595 to €17,733
- Trade debts -€8,196
down €8,196 (-58.1%), from €14,102 to €5,906
- Current portion of long-term debt +€7,460
new in 2025: €7,460
- Tax, wage and social debts -€5,731
down €5,731 (-28.6%), from €20,031 to €14,300
of which Remuneration and social security: -€5,628
- Gross operating margin -€64,128
down €64,128, from €57,716 to -€6,412
- Taxes -€13,430
down €13,430 (-98.9%), from €13,583 to €154
- Financial charges +€9,732
up €9,732 (+521%), from €1,868 to €11,600
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 | €110,901 | €68,738 | -€42,163 | -38.0% |
| Fixed assets | 21/28 | €3,774 | €4,577 | +€804 | +21.3% |
| Intangible fixed assets | 21 | €1,712 | €1,864 | +€153 | +8.9% |
| Tangible fixed assets | 22/27 | €2,062 | €2,713 | +€651 | +31.6% |
| Plant, machinery and equipment | 23 | €357 | €1,551 | +€1,194 | +335% |
| Furniture and vehicles | 24 | €1,705 | €1,162 | -€543 | -31.9% |
| Current assets | 29/58 | €107,128 | €64,161 | -€42,967 | -40.1% |
| Stocks and contracts in progress | 3 | €56,621 | €16,980 | -€39,641 | -70.0% |
| Stocks | 30/36 | €56,621 | €16,980 | -€39,641 | -70.0% |
| Amounts receivable within one year | 40/41 | €554 | €998 | +€444 | +80.3% |
| Trade receivables | 40 | €0 | €450 | +€450 | |
| Other amounts receivable | 41 | €554 | €548 | -€6 | -1.0% |
| Cash at bank and in hand | 54/58 | €49,838 | €45,975 | -€3,862 | -7.7% |
| Deferred charges and accrued income | 490/1 | €116 | €208 | +€92 | +79.4% |
| Total equity and liabilities | 10/49 | €110,901 | €68,738 | -€42,163 | -38.0% |
| Equity | 10/15 | €41,114 | €21,100 | -€20,015 | -48.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,114 | €19,100 | -€20,015 | -51.2% |
| Amounts payable | 17/49 | €69,787 | €47,638 | -€22,149 | -31.7% |
| Amounts payable after more than one year | 17 | - | €901 | +€901 | |
| Financial debts | 170/4 | - | €901 | +€901 | |
| Amounts payable within one year | 42/48 | €69,787 | €45,466 | -€24,321 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,460 | +€7,460 | |
| Financial debts | 43 | €59 | €68 | +€9 | +15.1% |
| Credit institutions | 430/8 | €59 | €68 | +€9 | +15.1% |
| Trade debts | 44 | €14,102 | €5,906 | -€8,196 | -58.1% |
| Suppliers | 440/4 | €14,102 | €5,906 | -€8,196 | -58.1% |
| Taxes, remuneration and social security | 45 | €20,031 | €14,300 | -€5,731 | -28.6% |
| Taxes | 450/3 | €14,403 | €14,300 | -€103 | -0.7% |
| Remuneration and social security | 454/9 | €5,628 | €0 | -€5,628 | -100% |
| Other amounts payable | 47/48 | €35,595 | €17,733 | -€17,862 | -50.2% |
| Accrued charges and deferred income | 492/3 | - | €1,271 | +€1,271 | |
| Non-recurring operating income | 76A | - | €78,951 | +€78,951 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,190 | €1,695 | +€506 | +42.5% |
| Other operating charges | 640/8 | €795 | €889 | +€94 | +11.8% |
| Gross operating margin | 9900 | €57,716 | -€6,412 | -€64,128 | |
| Operating profit (loss) | 9901 | €55,732 | -€8,996 | -€64,728 | |
| Financial income | 75/76B | €180 | €735 | +€555 | +309% |
| Recurring financial income | 75 | €180 | €735 | +€555 | +309% |
| Financial charges | 65/66B | €1,868 | €11,600 | +€9,732 | +521% |
| Recurring financial charges | 65 | €1,868 | €11,600 | +€9,732 | +521% |
| Profit (loss) for the period before taxes | 9903 | €54,043 | -€19,861 | -€73,904 | |
| Income taxes | 67/77 | €13,583 | €154 | -€13,430 | -98.9% |
| Profit (loss) for the period | 9904 | €40,460 | -€20,015 | -€60,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,460 | -€20,015 | -€60,475 |
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 13 October 2026 via checked.be.