GAULAN: 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.
GAULAN
Largest movements
- Receivables within one year -€12,713
down €12,713 (-26.9%), from €47,179 to €34,466
of which Trade receivables: -€13,462
- Tangible fixed assets -€2,854
down €2,854 (-25.0%), from €11,414 to €8,561
- Trade debts -€13,648
down €13,648 (-76.1%), from €17,930 to €4,282
- Tax, wage and social debts +€3,179
up €3,179 (+93.3%), from €3,409 to €6,588
- Short-term financial debts -€2,966
down €2,966 (-24.9%), from €11,912 to €8,946
- Profit (loss) carried forward -€1,561
down €1,561 (-1.7%), from -€90,442 to -€92,003
- Gross operating margin -€10,887
down €10,887 (-90.4%), from €12,040 to €1,153
- Financial income +€571
up €571 (+40.3%), from €1,417 to €1,989
- Other operating charges -€514
down €514 (-63.2%), from €814 to €300
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.
Cash bridge derived
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 | €60,014 | €45,019 | -€14,995 | -25.0% |
| Fixed assets | 21/28 | €11,414 | €8,561 | -€2,854 | -25.0% |
| Tangible fixed assets | 22/27 | €11,414 | €8,561 | -€2,854 | -25.0% |
| Furniture and vehicles | 24 | €11,414 | €8,561 | -€2,854 | -25.0% |
| Current assets | 29/58 | €48,600 | €36,459 | -€12,142 | -25.0% |
| Amounts receivable within one year | 40/41 | €47,179 | €34,466 | -€12,713 | -26.9% |
| Trade receivables | 40 | €15,495 | €2,033 | -€13,462 | -86.9% |
| Other amounts receivable | 41 | €31,684 | €32,434 | +€750 | +2.4% |
| Cash at bank and in hand | 54/58 | €4 | €4 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,417 | €1,989 | +€571 | +40.3% |
| Total equity and liabilities | 10/49 | €60,014 | €45,019 | -€14,995 | -25.0% |
| Equity | 10/15 | -€63,236 | -€64,797 | -€1,561 | -2.5% |
| Contributions | 10/11 | €27,197 | €27,197 | = | 0.0% |
| Reserves | 13 | €8 | €8 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8 | €8 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8 | €8 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,442 | -€92,003 | -€1,561 | -1.7% |
| Amounts payable | 17/49 | €123,251 | €109,817 | -€13,434 | -10.9% |
| Amounts payable within one year | 42/48 | €123,251 | €109,817 | -€13,434 | -10.9% |
| Financial debts | 43 | €11,912 | €8,946 | -€2,966 | -24.9% |
| Credit institutions | 430/8 | €11,912 | €8,946 | -€2,966 | -24.9% |
| Trade debts | 44 | €17,930 | €4,282 | -€13,648 | -76.1% |
| Suppliers | 440/4 | €17,930 | €4,282 | -€13,648 | -76.1% |
| Taxes, remuneration and social security | 45 | €3,409 | €6,588 | +€3,179 | +93.3% |
| Taxes | 450/3 | €3,409 | €6,588 | +€3,179 | +93.3% |
| Other amounts payable | 47/48 | €90,000 | €90,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,854 | €2,854 | = | 0.0% |
| Other operating charges | 640/8 | €814 | €300 | -€514 | -63.2% |
| Gross operating margin | 9900 | €12,040 | €1,153 | -€10,887 | -90.4% |
| Operating profit (loss) | 9901 | €8,372 | -€2,001 | -€10,373 | |
| Financial income | 75/76B | €1,417 | €1,989 | +€571 | +40.3% |
| Recurring financial income | 75 | €1,417 | €1,989 | +€571 | +40.3% |
| Financial charges | 65/66B | €1,506 | €1,549 | +€43 | +2.9% |
| Recurring financial charges | 65 | €1,506 | €1,549 | +€43 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €8,284 | -€1,561 | -€9,845 | |
| Profit (loss) for the period | 9904 | €8,284 | -€1,561 | -€9,845 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,284 | -€1,561 | -€9,845 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.