GILLIARD Vanessa: 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.
GILLIARD Vanessa
Largest movements
- Cash -€24,611
down €24,611 (-8.0%), from €308,467 to €283,857
mainly Contributions, distributions and other (-€129,600) and Receivables within one year (-€23,163)
- Receivables within one year +€23,163
up €23,163 (+18.7%), from €123,954 to €147,117
of which Other amounts receivable: +€19,305
- Tangible fixed assets -€12,420
down €12,420 (-30.0%), from €41,434 to €29,014
of which Furniture and vehicles: -€17,392
- Other debts +€59,831
up €59,831 (+85.8%), from €69,769 to €129,600
- Reserves -€40,100
down €40,100 (-12.0%), from €333,391 to €293,291
- Current portion of long-term debt -€13,714
down €13,714 (-74.8%), from €18,327 to €4,613
- Tax, wage and social debts -€9,984
down €9,984 (-35.1%), from €28,456 to €18,472
- Gross operating margin -€10,203
down €10,203 (-6.4%), from €159,165 to €148,962
- Taxes -€3,123
down €3,123 (-7.4%), from €42,257 to €39,135
- Depreciation +€1,593
up €1,593 (+8.2%), from €19,539 to €21,132
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 | €476,064 | €466,883 | -€9,181 | -1.9% |
| Fixed assets | 21/28 | €41,444 | €29,024 | -€12,420 | -30.0% |
| Tangible fixed assets | 22/27 | €41,434 | €29,014 | -€12,420 | -30.0% |
| Land and buildings | 22 | €1,944 | €3,404 | +€1,460 | +75.1% |
| Plant, machinery and equipment | 23 | €1,405 | €4,917 | +€3,512 | +250% |
| Furniture and vehicles | 24 | €38,085 | €20,693 | -€17,392 | -45.7% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €434,619 | €437,858 | +€3,239 | +0.7% |
| Amounts receivable within one year | 40/41 | €123,954 | €147,117 | +€23,163 | +18.7% |
| Trade receivables | 40 | €83,606 | €87,464 | +€3,859 | +4.6% |
| Other amounts receivable | 41 | €40,348 | €59,653 | +€19,305 | +47.8% |
| Cash at bank and in hand | 54/58 | €308,467 | €283,857 | -€24,611 | -8.0% |
| Deferred charges and accrued income | 490/1 | €2,197 | €6,884 | +€4,687 | +213% |
| Total equity and liabilities | 10/49 | €476,064 | €466,883 | -€9,181 | -1.9% |
| Equity | 10/15 | €351,802 | €311,800 | -€40,002 | -11.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €333,391 | €293,291 | -€40,100 | -12.0% |
| Distributable reserves | 133 | €333,391 | €293,291 | -€40,100 | -12.0% |
| Profit (loss) carried forward | 14 | €6,010 | €6,108 | +€98 | +1.6% |
| Amounts payable | 17/49 | €124,262 | €155,083 | +€30,821 | +24.8% |
| Amounts payable after more than one year | 17 | €4,613 | - | -€4,613 | |
| Financial debts | 170/4 | €4,613 | - | -€4,613 | |
| Amounts payable within one year | 42/48 | €119,330 | €154,764 | +€35,434 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €18,327 | €4,613 | -€13,714 | -74.8% |
| Trade debts | 44 | €2,777 | €2,079 | -€698 | -25.1% |
| Suppliers | 440/4 | €2,777 | €2,079 | -€698 | -25.1% |
| Taxes, remuneration and social security | 45 | €28,456 | €18,472 | -€9,984 | -35.1% |
| Taxes | 450/3 | €28,456 | €18,472 | -€9,984 | -35.1% |
| Other amounts payable | 47/48 | €69,769 | €129,600 | +€59,831 | +85.8% |
| Accrued charges and deferred income | 492/3 | €319 | €319 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,539 | €21,132 | +€1,593 | +8.2% |
| Other operating charges | 640/8 | €1,555 | €1,370 | -€185 | -11.9% |
| Gross operating margin | 9900 | €159,165 | €148,962 | -€10,203 | -6.4% |
| Operating profit (loss) | 9901 | €138,070 | €126,460 | -€11,610 | -8.4% |
| Financial income | 75/76B | €1,509 | €2,582 | +€1,073 | +71.1% |
| Recurring financial income | 75 | €1,509 | €2,582 | +€1,073 | +71.1% |
| Financial charges | 65/66B | €556 | €309 | -€247 | -44.5% |
| Recurring financial charges | 65 | €556 | €309 | -€247 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €139,023 | €128,733 | -€10,290 | -7.4% |
| Income taxes | 67/77 | €42,257 | €39,135 | -€3,123 | -7.4% |
| Profit (loss) for the period | 9904 | €96,765 | €89,598 | -€7,167 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €96,765 | €89,598 | -€7,167 | -7.4% |
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 25 October 2026 via checked.be.