DE GENTSE KLUIS: 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.
What changed
DE GENTSE KLUIS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €17,190+€1.5m
Equity
€2.5m
2024 · €2.5m+€32,998
Cash
€7,129
2024 · €731+€6,398
Balance sheet total
€4.5m
2024 · €4.4m+€56,162
Largest movements
Assets
- Receivables within one year +€57,608
up €57,608 (+310%), from €18,580 to €76,188
of which Trade receivables: +€51,480
Equity and liabilities
- Debts after one year -€749,874
down €749,874 (-40.3%), from €1.9m to €1.1m
of which Financial debts: -€400,000
- Current portion of long-term debt +€740,000
up €740,000 (+7,400%), from €10,000 to €750,000
Income statement
- Financial income +€1.5m
new in 2025: €1.5m
- Services and other goods +€223,814
up €223,814 (+92.9%), from €240,806 to €464,620
- Turnover +€202,000
up €202,000 (+56.7%), from €356,000 to €558,000
- Financial charges -€29,690
down €29,690 (-39.0%), from €76,120 to €46,430
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.
Result 2024
€17,190
Turnover
+€202,000
Services and other goods
-€223,814
Other operating charges
-€36
Other operating items
+€13,313
Financial income
+€1.5m
Financial charges
+€29,690
Taxes
-€5,344
Result 2025
€1.5m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€1.5m
Investment
€0
Financing
-€1.5m
Cash 2024
€731
From operations (derived)
+€1.5m
Net result for the year
+€1.5m
Receivables within one year
-€57,608
Deferred charges and accrued income
+€7,844
Trade debts
+€37,773
Tax, wage and social debts
-€8,949
Accrued charges and deferred income
+€4,213
Financing
-€1.5m
Debts after one year
-€749,874
Current portion of long-term debt
+€740,000
Contributions, distributions and other
-€1.5m
Cash 2025
€7,129
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,433,162 | €4,489,324 | +€56,162 | +1.3% |
| Fixed assets | 21/28 | €4,395,030 | €4,395,030 | = | 0.0% |
| Financial fixed assets | 28 | €4,395,030 | €4,395,030 | = | 0.0% |
| Affiliated companies | 280/1 | €4,395,030 | €4,395,030 | = | 0.0% |
| Participating interests | 280 | €4,395,030 | €4,395,030 | = | 0.0% |
| Current assets | 29/58 | €38,132 | €94,294 | +€56,162 | +147% |
| Amounts receivable within one year | 40/41 | €18,580 | €76,188 | +€57,608 | +310% |
| Trade receivables | 40 | €18,580 | €70,060 | +€51,480 | +277% |
| Other amounts receivable | 41 | - | €6,128 | +€6,128 | |
| Cash at bank and in hand | 54/58 | €731 | €7,129 | +€6,398 | +876% |
| Deferred charges and accrued income | 490/1 | €18,822 | €10,978 | -€7,844 | -41.7% |
| Total equity and liabilities | 10/49 | €4,433,162 | €4,489,324 | +€56,162 | +1.3% |
| Equity | 10/15 | €2,498,549 | €2,531,547 | +€32,998 | +1.3% |
| Contributions | 10/11 | €1,800,000 | €1,800,000 | = | 0.0% |
| Capital | 10 | €1,800,000 | €1,800,000 | = | 0.0% |
| Issued capital | 100 | €1,800,000 | €1,800,000 | = | 0.0% |
| Reserves | 13 | €180,000 | €180,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €180,000 | €180,000 | = | 0.0% |
| Legal reserve | 130 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €518,549 | €551,547 | +€32,998 | +6.4% |
| Amounts payable | 17/49 | €1,934,613 | €1,957,777 | +€23,164 | +1.2% |
| Amounts payable after more than one year | 17 | €1,861,931 | €1,112,057 | -€749,874 | -40.3% |
| Financial debts | 170/4 | €400,000 | - | -€400,000 | |
| Credit institutions | 173 | €400,000 | - | -€400,000 | |
| Other amounts payable | 178/9 | €1,461,931 | €1,112,057 | -€349,874 | -23.9% |
| Amounts payable within one year | 42/48 | €49,392 | €818,217 | +€768,824 | +1,557% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €750,000 | +€740,000 | +7,400% |
| Trade debts | 44 | €17,155 | €54,929 | +€37,773 | +220% |
| Suppliers | 440/4 | €17,155 | €54,929 | +€37,773 | +220% |
| Taxes, remuneration and social security | 45 | €22,237 | €13,288 | -€8,949 | -40.2% |
| Taxes | 450/3 | €22,237 | €13,288 | -€8,949 | -40.2% |
| Accrued charges and deferred income | 492/3 | €23,290 | €27,503 | +€4,213 | +18.1% |
| Operating income | 70/76A | €469,576 | €558,000 | +€88,425 | +18.8% |
| Turnover | 70 | €356,000 | €558,000 | +€202,000 | +56.7% |
| Non-recurring operating income | 76A | €113,576 | - | -€113,576 | |
| Operating charges | 60/66A | €369,738 | €466,700 | +€96,962 | +26.2% |
| Services and other goods | 61 | €240,806 | €464,620 | +€223,814 | +92.9% |
| Other operating charges | 640/8 | €1,269 | €1,304 | +€36 | +2.8% |
| Non-recurring operating charges | 66A | €127,663 | €775 | -€126,888 | -99.4% |
| Operating profit (loss) | 9901 | €99,838 | €91,300 | -€8,537 | -8.6% |
| Financial income | 75/76B | - | €1,500,000 | +€1.5m | |
| Recurring financial income | 75 | - | €1,500,000 | +€1.5m | |
| Income from financial fixed assets | 750 | - | €1,500,000 | +€1.5m | |
| Financial charges | 65/66B | €76,120 | €46,430 | -€29,690 | -39.0% |
| Recurring financial charges | 65 | €76,120 | €46,430 | -€29,690 | -39.0% |
| Debt charges | 650 | €75,831 | €45,636 | -€30,195 | -39.8% |
| Other financial charges | 652/9 | €289 | €794 | +€506 | +175% |
| Profit (loss) for the period before taxes | 9903 | €23,718 | €1,544,871 | +€1.5m | +6,413% |
| Income taxes | 67/77 | €6,528 | €11,873 | +€5,344 | +81.9% |
| Taxes | 670/3 | €6,528 | €18,000 | +€11,472 | +176% |
| Tax adjustments and reversals of tax provisions | 77 | - | €6,128 | +€6,128 | |
| Profit (loss) for the period | 9904 | €17,190 | €1,532,998 | +€1.5m | +8,818% |
| Profit (loss) for the period to be appropriated | 9905 | €17,190 | €1,532,998 | +€1.5m | +8,818% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.