GILLY ZONE: 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.
GILLY ZONE
Largest movements
- Cash -€1,430
down €1,430 (-99.5%), from €1,436 to €7
mainly Net result for the year (-€6,386) and Stocks and contracts (-€1,265)
- Stocks and contracts +€1,265
new in 2024: €1,265
- Receivables within one year -€1,238
down €1,238 (-67.6%), from €1,832 to €593
of which Trade receivables: -€1,810
- Tangible fixed assets -€441
down €441 (-42.9%), from €1,028 to €587
- Profit (loss) carried forward -€6,386
down €6,386 (-206.2%), from -€3,097 to -€9,483
- Trade debts +€2,923
up €2,923 (+79.7%), from €3,666 to €6,588
- Tax, wage and social debts +€1,887
up €1,887 (+1067.6%), from €177 to €2,064
- Other debts -€268
down €268 (-48.6%), from €551 to €283
- Gross operating margin -€4,166
down €4,166 (-234.4%), from -€1,777 to -€5,944
- Depreciation -€854
down €854 (-66.0%), from €1,294 to €441
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.
Cash bridge derived
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 | €4,296 | €2,453 | -€1,843 | -42.9% |
| Fixed assets | 21/28 | €1,028 | €587 | -€441 | -42.9% |
| Tangible fixed assets | 22/27 | €1,028 | €587 | -€441 | -42.9% |
| Plant, machinery and equipment | 23 | €1,028 | €587 | -€441 | -42.9% |
| Current assets | 29/58 | €3,268 | €1,865 | -€1,403 | -42.9% |
| Stocks and contracts in progress | 3 | - | €1,265 | +€1,265 | |
| Stocks | 30/36 | - | €1,265 | +€1,265 | |
| Amounts receivable within one year | 40/41 | €1,832 | €593 | -€1,238 | -67.6% |
| Trade receivables | 40 | €1,810 | - | -€1,810 | |
| Other amounts receivable | 41 | €22 | €593 | +€572 | +2646.7% |
| Cash at bank and in hand | 54/58 | €1,436 | €7 | -€1,430 | -99.5% |
| Total equity and liabilities | 10/49 | €4,296 | €2,453 | -€1,843 | -42.9% |
| Equity | 10/15 | -€97 | -€6,483 | -€6,386 | -6554.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,097 | -€9,483 | -€6,386 | -206.2% |
| Amounts payable | 17/49 | €4,393 | €8,936 | +€4,542 | +103.4% |
| Amounts payable within one year | 42/48 | €4,393 | €8,936 | +€4,542 | +103.4% |
| Trade debts | 44 | €3,666 | €6,588 | +€2,923 | +79.7% |
| Suppliers | 440/4 | €3,666 | €6,588 | +€2,923 | +79.7% |
| Taxes, remuneration and social security | 45 | €177 | €2,064 | +€1,887 | +1067.6% |
| Taxes | 450/3 | €177 | €2,064 | +€1,887 | +1067.6% |
| Other amounts payable | 47/48 | €551 | €283 | -€268 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,294 | €441 | -€854 | -66.0% |
| Gross operating margin | 9900 | -€1,777 | -€5,944 | -€4,166 | -234.4% |
| Operating profit (loss) | 9901 | -€3,071 | -€6,384 | -€3,313 | -107.9% |
| Financial charges | 65/66B | €26 | €1 | -€25 | -94.7% |
| Recurring financial charges | 65 | €26 | €1 | -€25 | -94.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,097 | -€6,386 | -€3,288 | -106.2% |
| Profit (loss) for the period | 9904 | -€3,097 | -€6,386 | -€3,288 | -106.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,097 | -€6,386 | -€3,288 | -106.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.