GILLET CAPRON DIFFUSION: 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.
GILLET CAPRON DIFFUSION
Largest movements
- Cash -€7,765
down €7,765 (-46.0%), from €16,884 to €9,119
mainly Net result for the year (-€12,812) and Investment in fixed assets (net) (-€1,074)
- Receivables within one year -€5,030
down €5,030 (-66.5%), from €7,569 to €2,539
of which Other amounts receivable: -€5,785
- Stocks and contracts -€660
no longer reported in 2025 (was €660)
- Tangible fixed assets +€537
new in 2025: €537
- Profit (loss) carried forward -€12,811
down €12,811 (-29.5%), from -€43,410 to -€56,221
- Turnover +€5,806
up €5,806 (+400.8%), from €1,449 to €7,255
- Gross operating margin +€3,652
up €3,652 (+24.9%), from -€14,680 to -€11,028
- Purchases and services +€2,153
up €2,153 (+13.4%), from €16,129 to €18,282
- Financial charges +€653
up €653 (+508.4%), from €129 to €782
of which Non-recurring financial charges: +€660
- Depreciation +€537
new in 2025: €537
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 | €25,113 | €12,195 | -€12,918 | -51.4% |
| Fixed assets | 21/28 | - | €537 | +€537 | |
| Tangible fixed assets | 22/27 | - | €537 | +€537 | |
| Furniture and vehicles | 24 | - | €537 | +€537 | |
| Current assets | 29/58 | €25,113 | €11,658 | -€13,455 | -53.6% |
| Stocks and contracts in progress | 3 | €660 | - | -€660 | |
| Stocks | 30/36 | €660 | - | -€660 | |
| Amounts receivable within one year | 40/41 | €7,569 | €2,539 | -€5,030 | -66.5% |
| Trade receivables | 40 | €231 | €986 | +€755 | +326.3% |
| Other amounts receivable | 41 | €7,338 | €1,553 | -€5,785 | -78.8% |
| Cash at bank and in hand | 54/58 | €16,884 | €9,119 | -€7,765 | -46.0% |
| Total equity and liabilities | 10/49 | €25,113 | €12,195 | -€12,918 | -51.4% |
| Equity | 10/15 | €24,993 | €12,181 | -€12,812 | -51.3% |
| Contributions | 10/11 | €62,184 | €62,184 | = | 0.0% |
| Capital | 10 | €62,184 | €62,184 | = | 0.0% |
| Issued capital | 100 | €62,184 | €62,184 | = | 0.0% |
| Reserves | 13 | €6,218 | €6,218 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €6,218 | €6,218 | -€0 | 0.0% |
| Legal reserve | 130 | €6,218 | €6,218 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€43,410 | -€56,221 | -€12,811 | -29.5% |
| Amounts payable | 17/49 | €120 | €14 | -€106 | -88.3% |
| Amounts payable within one year | 42/48 | €120 | €14 | -€106 | -88.3% |
| Trade debts | 44 | €120 | €14 | -€106 | -88.3% |
| Suppliers | 440/4 | €120 | €14 | -€106 | -88.3% |
| Turnover | 70 | €1,449 | €7,255 | +€5,806 | +400.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,129 | €18,282 | +€2,153 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €537 | +€537 | |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.0% |
| Gross operating margin | 9900 | -€14,680 | -€11,028 | +€3,652 | +24.9% |
| Operating profit (loss) | 9901 | -€15,067 | -€12,030 | +€3,037 | +20.2% |
| Financial charges | 65/66B | €129 | €782 | +€653 | +508.4% |
| Recurring financial charges | 65 | €129 | €122 | -€7 | -5.1% |
| Non-recurring financial charges | 66B | - | €660 | +€660 | |
| Profit (loss) for the period before taxes | 9903 | -€15,196 | -€12,812 | +€2,384 | +15.7% |
| Profit (loss) for the period | 9904 | -€15,196 | -€12,812 | +€2,384 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,196 | -€12,812 | +€2,384 | +15.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.