GALLY: 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.
GALLY
Largest movements
- Current assets -€381,030
down €381,030 (-46.0%), from €827,669 to €446,638
of which Receivables within one year: -€400,345
- Trade debts -€404,381
down €404,381 (-53.6%), from €754,396 to €350,015
- Profit (loss) carried forward +€18,641
up €18,641 (+17.6%), from -€105,955 to -€87,314
- Gross operating margin +€396,777
up €396,777, from -€370,437 to €26,340
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €837,222 | €451,482 | -€385,740 | -46.1% |
| Fixed assets | 21/28 | €9,554 | €4,844 | -€4,710 | -49.3% |
| Tangible fixed assets | 22/27 | €4,710 | - | -€4,710 | |
| Financial fixed assets | 28 | €4,844 | €4,844 | = | 0.0% |
| Current assets | 29/58 | €827,669 | €446,638 | -€381,030 | -46.0% |
| Amounts receivable within one year | 40/41 | €823,485 | €423,141 | -€400,345 | -48.6% |
| Trade receivables | 40 | - | €336,355 | +€336,355 | |
| Other amounts receivable | 41 | - | €86,785 | +€86,785 | |
| Cash at bank and in hand | 54/58 | €1,483 | €23,498 | +€22,014 | +1484.2% |
| Total equity and liabilities | 10/49 | €837,222 | €451,482 | -€385,740 | -46.1% |
| Equity | 10/15 | €82,826 | €101,468 | +€18,641 | +22.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €182,581 | €182,581 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €180,721 | +€180,721 | |
| Profit (loss) carried forward | 14 | -€105,955 | -€87,314 | +€18,641 | +17.6% |
| Amounts payable | 17/49 | €754,396 | €350,015 | -€404,381 | -53.6% |
| Amounts payable within one year | 42/48 | €754,396 | €350,015 | -€404,381 | -53.6% |
| Trade debts | 44 | €754,396 | €350,015 | -€404,381 | -53.6% |
| Suppliers | 440/4 | - | €350,015 | +€350,015 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,896 | - | -€2,896 | |
| Other operating charges | 640/8 | - | €700 | +€700 | |
| Non-recurring operating charges | 66A | - | €4,710 | +€4,710 | |
| Gross operating margin | 9900 | -€370,437 | €26,340 | +€396,777 | |
| Operating profit (loss) | 9901 | -€373,842 | €20,930 | +€394,773 | |
| Financial charges | 65/66B | - | €2,289 | +€2,289 | |
| Recurring financial charges | 65 | €1,195 | €2,289 | +€1,095 | +91.6% |
| Profit (loss) for the period before taxes | 9903 | -€375,037 | €18,641 | +€393,678 | |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€375,037 | €18,641 | +€393,678 | |
| Profit (loss) for the period to be appropriated | 9905 | -€375,037 | €18,641 | +€393,678 |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.