GALLYS PARTNER: 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.
GALLYS PARTNER
Largest movements
- Cash -€1,991
down €1,991 (-76.1%), from €2,616 to €625
mainly Tax, wage and social debts (-€3,880) and Net result for the year (-€1,138)
- Receivables within one year -€586
down €586 (-1.4%), from €42,310 to €41,723
of which Trade receivables: -€594
- Tax, wage and social debts -€3,880
no longer reported in 2025 (was €3,880)
- Other debts +€2,000
new in 2025: €2,000
- Profit (loss) carried forward -€1,138
down €1,138 (-4.0%), from €28,586 to €27,448
- Gross operating margin -€1,000
no longer reported in 2025 (was €1,000)
- Other operating charges +€586
up €586 (+151%), from €387 to €973
- Depreciation -€258
no longer reported in 2025 (was €258)
- Financial charges -€35
down €35 (-25.0%), from €138 to €104
- Taxes +€19
up €19 (+1,923%), from €1 to €20
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 | €44,966 | €42,348 | -€2,618 | -5.8% |
| Fixed assets | 21/28 | €41 | - | -€41 | |
| Tangible fixed assets | 22/27 | €41 | - | -€41 | |
| Furniture and vehicles | 24 | €41 | - | -€41 | |
| Current assets | 29/58 | €44,925 | €42,348 | -€2,577 | -5.7% |
| Amounts receivable within one year | 40/41 | €42,310 | €41,723 | -€586 | -1.4% |
| Trade receivables | 40 | €16,594 | €16,000 | -€594 | -3.6% |
| Other amounts receivable | 41 | €25,716 | €25,723 | +€8 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,616 | €625 | -€1,991 | -76.1% |
| Total equity and liabilities | 10/49 | €44,966 | €42,348 | -€2,618 | -5.8% |
| Equity | 10/15 | €41,086 | €39,948 | -€1,138 | -2.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,586 | €27,448 | -€1,138 | -4.0% |
| Amounts payable | 17/49 | €3,880 | €2,400 | -€1,480 | -38.1% |
| Amounts payable within one year | 42/48 | €3,880 | €2,400 | -€1,480 | -38.1% |
| Trade debts | 44 | €0 | €400 | +€400 | |
| Suppliers | 440/4 | €0 | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €3,880 | - | -€3,880 | |
| Taxes | 450/3 | €3,880 | - | -€3,880 | |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258 | - | -€258 | |
| Other operating charges | 640/8 | €387 | €973 | +€586 | +151% |
| Non-recurring operating charges | 66A | - | €41 | +€41 | |
| Gross operating margin | 9900 | €1,000 | - | -€1,000 | |
| Operating profit (loss) | 9901 | €355 | -€1,014 | -€1,369 | |
| Financial charges | 65/66B | €138 | €104 | -€35 | -25.0% |
| Recurring financial charges | 65 | €138 | €104 | -€35 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €217 | -€1,118 | -€1,334 | |
| Income taxes | 67/77 | €1 | €20 | +€19 | +1,923% |
| Profit (loss) for the period | 9904 | €216 | -€1,138 | -€1,354 | |
| Profit (loss) for the period to be appropriated | 9905 | €216 | -€1,138 | -€1,354 |
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.