GARY PILL SPRL: 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.
GARY PILL SPRL
Largest movements
- Receivables within one year +€8,663
up €8,663 (+42.6%), from €20,351 to €29,014
of which Trade receivables: +€5,858
- Cash +€8,035
up €8,035 (+52.5%), from €15,313 to €23,347
mainly Net result for the year (+€30,187) and Depreciation (+€6,347)
- Tangible fixed assets -€5,097
down €5,097 (-4.4%), from €114,907 to €109,809
of which Land and buildings: -€3,181
- Profit (loss) carried forward +€30,187
up €30,187 (+5,868%), from €514 to €30,702
- Tax, wage and social debts -€13,271
down €13,271 (-42.9%), from €30,930 to €17,659
of which Taxes: -€12,311
- Debts after one year -€4,830
down €4,830 (-6.4%), from €75,693 to €70,863
of which Financial debts: -€4,830
- Trade debts -€1,736
down €1,736 (-65.1%), from €2,667 to €931
- Gross operating margin +€26,022
up €26,022 (+92.2%), from €28,224 to €54,245
- Taxes +€5,794
up €5,794 (+97.6%), from €5,938 to €11,732
- Other operating charges +€2,180
up €2,180 (+142%), from €1,536 to €3,716
- Financial charges -€814
down €814 (-25.8%), from €3,155 to €2,342
From the 2023 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,322 | €167,804 | +€10,482 | +6.7% |
| Fixed assets | 21/28 | €115,582 | €109,924 | -€5,657 | -4.9% |
| Tangible fixed assets | 22/27 | €114,907 | €109,809 | -€5,097 | -4.4% |
| Land and buildings | 22 | €106,915 | €103,734 | -€3,181 | -3.0% |
| Plant, machinery and equipment | 23 | €6,340 | €4,571 | -€1,769 | -27.9% |
| Furniture and vehicles | 24 | €1,652 | €1,504 | -€148 | -8.9% |
| Financial fixed assets | 28 | €675 | €115 | -€560 | -83.0% |
| Current assets | 29/58 | €41,740 | €57,879 | +€16,139 | +38.7% |
| Stocks and contracts in progress | 3 | €5,806 | €5,173 | -€633 | -10.9% |
| Stocks | 30/36 | €5,806 | €5,173 | -€633 | -10.9% |
| Amounts receivable within one year | 40/41 | €20,351 | €29,014 | +€8,663 | +42.6% |
| Trade receivables | 40 | €18,875 | €24,732 | +€5,858 | +31.0% |
| Other amounts receivable | 41 | €1,476 | €4,282 | +€2,805 | +190% |
| Cash at bank and in hand | 54/58 | €15,313 | €23,347 | +€8,035 | +52.5% |
| Deferred charges and accrued income | 490/1 | €271 | €345 | +€74 | +27.5% |
| Total equity and liabilities | 10/49 | €157,322 | €167,804 | +€10,482 | +6.7% |
| Equity | 10/15 | €42,883 | €73,071 | +€30,187 | +70.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,169 | €36,169 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,669 | €20,669 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €18,809 | €18,809 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,500 | €15,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €514 | €30,702 | +€30,187 | +5,868% |
| Amounts payable | 17/49 | €114,439 | €94,733 | -€19,705 | -17.2% |
| Amounts payable after more than one year | 17 | €75,693 | €70,863 | -€4,830 | -6.4% |
| Financial debts | 170/4 | €74,993 | €70,163 | -€4,830 | -6.4% |
| Other amounts payable | 178/9 | €700 | €700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,746 | €23,870 | -€14,876 | -38.4% |
| Current portion of amounts payable after more than one year | 42 | €4,699 | €4,830 | +€131 | +2.8% |
| Trade debts | 44 | €2,667 | €931 | -€1,736 | -65.1% |
| Suppliers | 440/4 | €2,667 | €931 | -€1,736 | -65.1% |
| Taxes, remuneration and social security | 45 | €30,930 | €17,659 | -€13,271 | -42.9% |
| Taxes | 450/3 | €29,970 | €17,659 | -€12,311 | -41.1% |
| Remuneration and social security | 454/9 | €960 | - | -€960 | |
| Other amounts payable | 47/48 | €450 | €450 | = | 0.0% |
| Non-recurring operating income | 76A | - | €901 | +€901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,147 | €6,347 | +€199 | +3.2% |
| Other operating charges | 640/8 | €1,536 | €3,716 | +€2,180 | +142% |
| Gross operating margin | 9900 | €28,224 | €54,245 | +€26,022 | +92.2% |
| Operating profit (loss) | 9901 | €20,540 | €44,183 | +€23,642 | +115% |
| Financial income | 75/76B | €561 | €79 | -€482 | -86.0% |
| Recurring financial income | 75 | €561 | €79 | -€482 | -86.0% |
| Financial charges | 65/66B | €3,155 | €2,342 | -€814 | -25.8% |
| Recurring financial charges | 65 | €3,155 | €2,342 | -€814 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €17,946 | €41,920 | +€23,973 | +134% |
| Income taxes | 67/77 | €5,938 | €11,732 | +€5,794 | +97.6% |
| Profit (loss) for the period | 9904 | €12,008 | €30,187 | +€18,179 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €12,008 | €30,187 | +€18,179 | +151% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.