GILLY ZOO: 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.
GILLY ZOO
Largest movements
- Receivables within one year -€6,472
down €6,472 (-30.4%), from €21,314 to €14,843
of which Trade receivables: -€6,584
- Cash -€3,640
down €3,640 (-32.1%), from €11,353 to €7,712
mainly Net result for the year (-€28,480) and Debts after one year (-€11,602)
- Profit (loss) carried forward -€28,480
down €28,480 (-24.8%), from -€114,989 to -€143,469
- Tax, wage and social debts +€17,713
up €17,713 (+15.3%), from €116,140 to €133,853
of which Taxes: +€19,454
- Debts after one year -€11,602
down €11,602 (-32.8%), from €35,406 to €23,804
of which Financial debts: -€8,402
- Trade debts +€11,324
up €11,324 (+22.7%), from €49,785 to €61,110
- Turnover -€341,786
no longer reported in 2024 (was €341,786)
- Purchases and services -€283,557
no longer reported in 2024 (was €283,557)
- Gross operating margin +€35,397
up €35,397 (+59.7%), from €59,255 to €94,652
- Staff costs +€24,208
up €24,208 (+24.9%), from €97,149 to €121,357
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 | €157,480 | €146,616 | -€10,864 | -6.9% |
| Fixed assets | 21/28 | €1,530 | €777 | -€752 | -49.2% |
| Tangible fixed assets | 22/27 | €1,505 | €752 | -€752 | -50.0% |
| Plant, machinery and equipment | 23 | €1,505 | €752 | -€752 | -50.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €155,950 | €145,838 | -€10,112 | -6.5% |
| Stocks and contracts in progress | 3 | €123,283 | €123,283 | = | 0.0% |
| Stocks | 30/36 | €123,283 | €123,283 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,314 | €14,843 | -€6,472 | -30.4% |
| Trade receivables | 40 | €21,307 | €14,723 | -€6,584 | -30.9% |
| Other amounts receivable | 41 | €7 | €120 | +€113 | +1,511% |
| Cash at bank and in hand | 54/58 | €11,353 | €7,712 | -€3,640 | -32.1% |
| Total equity and liabilities | 10/49 | €157,480 | €146,616 | -€10,864 | -6.9% |
| Equity | 10/15 | -€54,538 | -€83,018 | -€28,480 | -52.2% |
| Contributions | 10/11 | €58,592 | €58,592 | = | 0.0% |
| Capital | 10 | €58,592 | €58,592 | = | 0.0% |
| Issued capital | 100 | €58,592 | €58,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,989 | -€143,469 | -€28,480 | -24.8% |
| Amounts payable | 17/49 | €212,018 | €229,633 | +€17,615 | +8.3% |
| Amounts payable after more than one year | 17 | €35,406 | €23,804 | -€11,602 | -32.8% |
| Financial debts | 170/4 | €16,263 | €7,861 | -€8,402 | -51.7% |
| Other amounts payable | 178/9 | €19,143 | €15,943 | -€3,200 | -16.7% |
| Amounts payable within one year | 42/48 | €176,612 | €205,830 | +€29,218 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €8,224 | €8,402 | +€178 | +2.2% |
| Trade debts | 44 | €49,785 | €61,110 | +€11,324 | +22.7% |
| Suppliers | 440/4 | €49,785 | €61,110 | +€11,324 | +22.7% |
| Taxes, remuneration and social security | 45 | €116,140 | €133,853 | +€17,713 | +15.3% |
| Taxes | 450/3 | €51,837 | €71,291 | +€19,454 | +37.5% |
| Remuneration and social security | 454/9 | €64,303 | €62,561 | -€1,741 | -2.7% |
| Other amounts payable | 47/48 | €2,463 | €2,465 | +€3 | +0.1% |
| Turnover | 70 | €341,786 | - | -€341,786 | |
| Non-recurring operating income | 76A | €1,026 | - | -€1,026 | |
| Goods, raw materials, services and sundry goods | 60/61 | €283,557 | - | -€283,557 | |
| Remuneration, social security and pensions | 62 | €97,149 | €121,357 | +€24,208 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €752 | +€119 | +18.8% |
| Other operating charges | 640/8 | €763 | €361 | -€402 | -52.7% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €59,255 | €94,652 | +€35,397 | +59.7% |
| Operating profit (loss) | 9901 | -€39,341 | -€27,818 | +€11,523 | +29.3% |
| Financial charges | 65/66B | €1,172 | €662 | -€510 | -43.5% |
| Recurring financial charges | 65 | €1,172 | €662 | -€510 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | -€40,513 | -€28,480 | +€12,033 | +29.7% |
| Profit (loss) for the period | 9904 | -€40,513 | -€28,480 | +€12,033 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,513 | -€28,480 | +€12,033 | +29.7% |
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.