CONSULTANCE GESTION INDUSTRIELLE: what changed
What changed
CONSULTANCE GESTION INDUSTRIELLE
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€186,664
2024 · €124,542+€62,122
Equity
€432,122
2024 · €421,008+€11,114
Cash
€358,961
2024 · €235,416+€123,545
Balance sheet total
€658,457
2024 · €481,989+€176,468
Largest movements
Assets
- Cash +€123,545
up €123,545 (+52.5%), from €235,416 to €358,961
mainly Net result for the year (+€186,664) and Other debts (+€145,550)
- Receivables within one year +€62,825
up €62,825 (+79.9%), from €78,604 to €141,429
of which Trade receivables: +€97,195
- Tangible fixed assets -€9,360
down €9,360 (-22.5%), from €41,577 to €32,217
of which Leasing and similar rights: -€8,621
Equity and liabilities
- Other debts +€145,550
up €145,550 (+485%), from €30,000 to €175,550
- Tax, wage and social debts +€26,684
up €26,684 (+112%), from €23,787 to €50,471
- Reserves +€11,050
up €11,050 (+2.9%), from €385,405 to €396,455
of which Distributable reserves: +€11,050
Income statement
- Gross operating margin +€90,637
up €90,637 (+46.8%), from €193,690 to €284,327
- Taxes +€29,260
up €29,260 (+55.7%), from €52,504 to €81,764
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€124,542
Gross operating margin
+€90,637
Depreciation
+€106
Other operating charges
+€141
Financial income
+€265
Financial charges
+€234
Taxes
-€29,260
Result 2025
€186,664
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€310,483
Investment
-€6,266
Financing
-€180,671
Cash 2024
€235,416
From operations (derived)
+€310,483
Net result for the year
+€186,664
Depreciation
+€15,626
Receivables within one year
-€62,825
Deferred charges and accrued income
+€542
Trade debts
-€1,214
Tax, wage and social debts
+€26,684
Other debts
+€145,550
Accrued charges and deferred income
-€545
Investment (derived)
-€6,266
Investment in fixed assets (net)
-€6,266
Financing
-€180,671
Current portion of long-term debt
-€5,121
Contributions, distributions and other
-€175,550
Cash 2025
€358,961
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €481,989 | €658,457 | +€176,468 | +36.6% |
| Fixed assets | 21/28 | €167,427 | €158,067 | -€9,360 | -5.6% |
| Tangible fixed assets | 22/27 | €41,577 | €32,217 | -€9,360 | -22.5% |
| Plant, machinery and equipment | 23 | €28,306 | €22,228 | -€6,078 | -21.5% |
| Furniture and vehicles | 24 | €446 | €5,784 | +€5,338 | +1,197% |
| Leasing and similar rights | 25 | €12,825 | €4,204 | -€8,621 | -67.2% |
| Financial fixed assets | 28 | €125,850 | €125,850 | = | 0.0% |
| Current assets | 29/58 | €314,562 | €500,390 | +€185,828 | +59.1% |
| Amounts receivable within one year | 40/41 | €78,604 | €141,429 | +€62,825 | +79.9% |
| Trade receivables | 40 | €39,930 | €137,125 | +€97,195 | +243% |
| Other amounts receivable | 41 | €38,674 | €4,304 | -€34,370 | -88.9% |
| Cash at bank and in hand | 54/58 | €235,416 | €358,961 | +€123,545 | +52.5% |
| Deferred charges and accrued income | 490/1 | €542 | €0 | -€542 | -100% |
| Total equity and liabilities | 10/49 | €481,989 | €658,457 | +€176,468 | +36.6% |
| Equity | 10/15 | €421,008 | €432,122 | +€11,114 | +2.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €385,405 | €396,455 | +€11,050 | +2.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €383,550 | €394,600 | +€11,050 | +2.9% |
| Profit (loss) carried forward | 14 | €23,203 | €23,267 | +€64 | +0.3% |
| Amounts payable | 17/49 | €60,981 | €226,335 | +€165,354 | +271% |
| Amounts payable within one year | 42/48 | €60,436 | €226,335 | +€165,899 | +275% |
| Current portion of amounts payable after more than one year | 42 | €5,121 | €0 | -€5,121 | -100% |
| Trade debts | 44 | €1,528 | €314 | -€1,214 | -79.5% |
| Suppliers | 440/4 | €1,528 | €314 | -€1,214 | -79.5% |
| Taxes, remuneration and social security | 45 | €23,787 | €50,471 | +€26,684 | +112% |
| Taxes | 450/3 | €23,787 | €50,471 | +€26,684 | +112% |
| Other amounts payable | 47/48 | €30,000 | €175,550 | +€145,550 | +485% |
| Accrued charges and deferred income | 492/3 | €545 | €0 | -€545 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,732 | €15,626 | -€106 | -0.7% |
| Other operating charges | 640/8 | €1,413 | €1,272 | -€141 | -10.0% |
| Gross operating margin | 9900 | €193,690 | €284,327 | +€90,637 | +46.8% |
| Operating profit (loss) | 9901 | €176,545 | €267,429 | +€90,884 | +51.5% |
| Financial income | 75/76B | €1,112 | €1,377 | +€265 | +23.8% |
| Recurring financial income | 75 | €1,112 | €1,377 | +€265 | +23.8% |
| Financial charges | 65/66B | €611 | €377 | -€234 | -38.3% |
| Recurring financial charges | 65 | €611 | €377 | -€234 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €177,046 | €268,428 | +€91,382 | +51.6% |
| Income taxes | 67/77 | €52,504 | €81,764 | +€29,260 | +55.7% |
| Profit (loss) for the period | 9904 | €124,542 | €186,664 | +€62,122 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €124,542 | €186,664 | +€62,122 | +49.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.