GANIL: 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.
GANIL
Largest movements
- Cash +€3,180
up €3,180 (+519.2%), from €613 to €3,793
- Tangible fixed assets +€1,980
new in 2024: €1,980
- Receivables within one year -€1,137
down €1,137 (-28.9%), from €3,939 to €2,801
- Deferred charges and accrued income +€333
up €333 (+80.4%), from €415 to €748
- Trade debts +€28,543
up €28,543 (+684.4%), from €4,171 to €32,714
- Profit (loss) carried forward -€25,624
down €25,624 (-71.4%), from -€35,870 to -€61,494
- Other debts +€2,333
up €2,333 (+13.8%), from €16,883 to €19,215
- Tax, wage and social debts -€895
down €895 (-91.3%), from €980 to €85
- Turnover +€198,076
up €198,076 (+169.1%), from €117,137 to €315,212
- Purchases and services +€177,004
up €177,004 (+136.7%), from €129,464 to €306,469
- Gross operating margin +€21,072
up €21,072, from -€12,328 to €8,744
- Financial income -€3,239
down €3,239 (-84.0%), from €3,855 to €616
of which Financial income: -€3,239
From the 2021 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,624 | €10,980 | +€4,357 | +65.8% |
| Fixed assets | 21/28 | €1,658 | €3,638 | +€1,980 | +119.4% |
| Tangible fixed assets | 22/27 | - | €1,980 | +€1,980 | |
| Plant, machinery and equipment | 23 | - | €1,980 | +€1,980 | |
| Financial fixed assets | 28 | €1,658 | €1,658 | = | 0.0% |
| Current assets | 29/58 | €4,966 | €7,342 | +€2,377 | +47.9% |
| Amounts receivable within one year | 40/41 | €3,939 | €2,801 | -€1,137 | -28.9% |
| Other amounts receivable | 41 | €3,939 | €2,801 | -€1,137 | -28.9% |
| Cash at bank and in hand | 54/58 | €613 | €3,793 | +€3,180 | +519.2% |
| Deferred charges and accrued income | 490/1 | €415 | €748 | +€333 | +80.4% |
| Total equity and liabilities | 10/49 | €6,624 | €10,980 | +€4,357 | +65.8% |
| Equity | 10/15 | -€15,410 | -€41,034 | -€25,624 | -166.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,870 | -€61,494 | -€25,624 | -71.4% |
| Amounts payable | 17/49 | €22,033 | €52,014 | +€29,981 | +136.1% |
| Amounts payable within one year | 42/48 | €22,033 | €52,014 | +€29,981 | +136.1% |
| Trade debts | 44 | €4,171 | €32,714 | +€28,543 | +684.4% |
| Suppliers | 440/4 | €4,171 | €32,714 | +€28,543 | +684.4% |
| Taxes, remuneration and social security | 45 | €980 | €85 | -€895 | -91.3% |
| Remuneration and social security | 454/9 | €980 | €85 | -€895 | -91.3% |
| Other amounts payable | 47/48 | €16,883 | €19,215 | +€2,333 | +13.8% |
| Turnover | 70 | €117,137 | €315,212 | +€198,076 | +169.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €129,464 | €306,469 | +€177,004 | +136.7% |
| Remuneration, social security and pensions | 62 | - | €187 | +€187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €660 | +€660 | |
| Other operating charges | 640/8 | €1,515 | €1,568 | +€53 | +3.5% |
| Gross operating margin | 9900 | -€12,328 | €8,744 | +€21,072 | |
| Operating profit (loss) | 9901 | -€13,843 | €6,328 | +€20,171 | |
| Financial income | 75/76B | €3,855 | €616 | -€3,239 | -84.0% |
| Recurring financial income | 75 | €3,855 | €616 | -€3,239 | -84.0% |
| Non-recurring financial income | 76B | €3,855 | €616 | -€3,239 | -84.0% |
| Financial charges | 65/66B | €1,145 | €1,066 | -€80 | -7.0% |
| Recurring financial charges | 65 | €337 | €423 | +€87 | +25.8% |
| Non-recurring financial charges | 66B | €809 | €642 | -€166 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,134 | €5,879 | +€17,012 | |
| Profit (loss) for the period | 9904 | -€11,134 | €5,879 | +€17,012 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,134 | €5,879 | +€17,012 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.