GYLIANE: 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.
GYLIANE
Largest movements
- Financial fixed assets +€1.2m
new in 2024: €1.2m
- Receivables within one year +€156,751
up €156,751 (+192%), from €81,459 to €238,210
- Short-term financial debts +€701,792
new in 2024: €701,792
- Other debts +€405,884
new in 2024: €405,884
- Debts after one year +€275,503
new in 2024: €275,503
- Reserves -€54,000
down €54,000 (-96.7%), from €55,859 to €1,859
of which Distributable reserves: -€54,000
- Current portion of long-term debt +€48,998
new in 2024: €48,998
- Financial charges +€17,675
up €17,675 (+15,411%), from €115 to €17,790
- Financial income -€1,634
no longer reported in 2024 (was €1,634)
- Gross operating margin +€1,220
up €1,220 (+26.0%), from -€4,689 to -€3,469
- Other operating charges +€814
up €814 (+1,627%), from €50 to €864
- Depreciation +€56
up €56 (+10.2%), from €549 to €605
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 | €83,317 | €1,438,560 | +€1.4m | +1,627% |
| Fixed assets | 21/28 | €956 | €1,200,350 | +€1.2m | +125,525% |
| Tangible fixed assets | 22/27 | €956 | €350 | -€605 | -63.3% |
| Furniture and vehicles | 24 | €956 | €350 | -€605 | -63.3% |
| Financial fixed assets | 28 | - | €1,200,000 | +€1.2m | |
| Current assets | 29/58 | €82,361 | €238,210 | +€155,849 | +189% |
| Amounts receivable within one year | 40/41 | €81,459 | €238,210 | +€156,751 | +192% |
| Other amounts receivable | 41 | €81,459 | €238,210 | +€156,751 | +192% |
| Cash at bank and in hand | 54/58 | €902 | - | -€902 | |
| Total equity and liabilities | 10/49 | €83,317 | €1,438,560 | +€1.4m | +1,627% |
| Equity | 10/15 | €81,311 | €4,583 | -€76,728 | -94.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €55,859 | €1,859 | -€54,000 | -96.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €54,000 | - | -€54,000 | |
| Profit (loss) carried forward | 14 | €6,859 | -€15,868 | -€22,728 | |
| Amounts payable | 17/49 | €2,006 | €1,433,977 | +€1.4m | +71,386% |
| Amounts payable after more than one year | 17 | - | €275,503 | +€275,503 | |
| Financial debts | 170/4 | - | €275,503 | +€275,503 | |
| Amounts payable within one year | 42/48 | €2,006 | €1,158,474 | +€1.2m | +57,652% |
| Current portion of amounts payable after more than one year | 42 | - | €48,998 | +€48,998 | |
| Financial debts | 43 | - | €701,792 | +€701,792 | |
| Credit institutions | 430/8 | - | €701,792 | +€701,792 | |
| Trade debts | 44 | €2,006 | €1,800 | -€206 | -10.3% |
| Suppliers | 440/4 | €2,006 | €1,800 | -€206 | -10.3% |
| Other amounts payable | 47/48 | - | €405,884 | +€405,884 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | €605 | +€56 | +10.2% |
| Other operating charges | 640/8 | €50 | €864 | +€814 | +1,627% |
| Gross operating margin | 9900 | -€4,689 | -€3,469 | +€1,220 | +26.0% |
| Operating profit (loss) | 9901 | -€5,289 | -€4,938 | +€351 | +6.6% |
| Financial income | 75/76B | €1,634 | - | -€1,634 | |
| Recurring financial income | 75 | €1,634 | - | -€1,634 | |
| Financial charges | 65/66B | €115 | €17,790 | +€17,675 | +15,411% |
| Recurring financial charges | 65 | €115 | €17,790 | +€17,675 | +15,411% |
| Profit (loss) for the period before taxes | 9903 | -€3,769 | -€22,728 | -€18,959 | -503% |
| Profit (loss) for the period | 9904 | -€3,769 | -€22,728 | -€18,959 | -503% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,769 | -€22,728 | -€18,959 | -503% |
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 27 October 2026 via checked.be.