CGI Consultancy: 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.
CGI Consultancy
Largest movements
- Receivables within one year +€43,849
up €43,849 (+929.4%), from €4,718 to €48,567
of which Other amounts receivable: +€44,422
- Cash -€19,919
down €19,919 (-84.3%), from €23,641 to €3,722
mainly Receivables within one year (-€43,849) and Contributions, distributions and other (-€39,109)
- Deferred charges and accrued income -€7,490
down €7,490 (-92.6%), from €8,089 to €599
- Other debts +€39,109
new in 2025: €39,109
- Profit (loss) carried forward -€20,222
down €20,222 (-100.0%), from €20,222 to €0
- Tax, wage and social debts -€6,015
down €6,015 (-95.0%), from €6,331 to €316
- Trade debts +€3,057
up €3,057 (+68.1%), from €4,488 to €7,545
- Gross operating margin -€2,062
down €2,062 (-7.1%), from €29,230 to €27,168
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 | €37,880 | €53,809 | +€15,929 | +42.1% |
| Fixed assets | 21/28 | €1,432 | €921 | -€511 | -35.7% |
| Tangible fixed assets | 22/27 | €1,432 | €921 | -€511 | -35.7% |
| Furniture and vehicles | 24 | €1,432 | €921 | -€511 | -35.7% |
| Current assets | 29/58 | €36,448 | €52,888 | +€16,440 | +45.1% |
| Amounts receivable within one year | 40/41 | €4,718 | €48,567 | +€43,849 | +929.4% |
| Trade receivables | 40 | €573 | €0 | -€573 | -100.0% |
| Other amounts receivable | 41 | €4,145 | €48,567 | +€44,422 | +1071.6% |
| Cash at bank and in hand | 54/58 | €23,641 | €3,722 | -€19,919 | -84.3% |
| Deferred charges and accrued income | 490/1 | €8,089 | €599 | -€7,490 | -92.6% |
| Total equity and liabilities | 10/49 | €37,880 | €53,809 | +€15,929 | +42.1% |
| Equity | 10/15 | €27,061 | €6,839 | -€20,222 | -74.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €4,839 | €4,839 | = | 0.0% |
| Distributable reserves | 133 | €4,839 | €4,839 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,222 | €0 | -€20,222 | -100.0% |
| Amounts payable | 17/49 | €10,819 | €46,970 | +€36,151 | +334.1% |
| Amounts payable within one year | 42/48 | €10,819 | €46,970 | +€36,151 | +334.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,488 | €7,545 | +€3,057 | +68.1% |
| Suppliers | 440/4 | €4,488 | €7,545 | +€3,057 | +68.1% |
| Taxes, remuneration and social security | 45 | €6,331 | €316 | -€6,015 | -95.0% |
| Taxes | 450/3 | €6,331 | €316 | -€6,015 | -95.0% |
| Other amounts payable | 47/48 | - | €39,109 | +€39,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €686 | €511 | -€175 | -25.5% |
| Other operating charges | 640/8 | €557 | €463 | -€95 | -17.0% |
| Gross operating margin | 9900 | €29,230 | €27,168 | -€2,062 | -7.1% |
| Operating profit (loss) | 9901 | €27,987 | €26,194 | -€1,793 | -6.4% |
| Financial income | 75/76B | €154 | €377 | +€222 | +144.2% |
| Recurring financial income | 75 | €154 | €377 | +€222 | +144.2% |
| Financial charges | 65/66B | €1,588 | €1,368 | -€220 | -13.9% |
| Recurring financial charges | 65 | €1,588 | €1,368 | -€220 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €26,553 | €25,203 | -€1,350 | -5.1% |
| Income taxes | 67/77 | €6,331 | €6,316 | -€15 | -0.2% |
| Profit (loss) for the period | 9904 | €20,222 | €18,887 | -€1,335 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,222 | €18,887 | -€1,335 | -6.6% |
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 3 October 2026 via checked.be.