De Gussem Training & Consulting: what changed
De Gussem Training & Consulting
Largest movements
- Cash +€35,596
up €35,596 (+25.4%), from €140,230 to €175,826
mainly Net result for the year (+€47,693) and Other debts (+€10,096)
- Deferred charges and accrued income +€10,923
up €10,923 (+1,136%), from €961 to €11,884
- Tangible fixed assets -€5,801
down €5,801 (-52.0%), from €11,160 to €5,359
of which Furniture and vehicles: -€7,915
- Reserves +€27,917
up €27,917 (+17.0%), from €163,954 to €191,871
- Other debts +€10,096
up €10,096 (+34.9%), from €28,950 to €39,047
- Gross operating margin -€24,807
down €24,807 (-29.0%), from €85,467 to €60,660
- Financial income +€12,991
up €12,991 (+8,980%), from €145 to €13,136
of which Non-recurring financial income: +€12,836
- Taxes -€5,476
down €5,476 (-20.4%), from €26,808 to €21,332
- Depreciation -€1,805
down €1,805 (-41.3%), from €4,368 to €2,563
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,128 | €253,067 | +€38,939 | +18.2% |
| Fixed assets | 21/28 | €11,210 | €5,359 | -€5,851 | -52.2% |
| Intangible fixed assets | 21 | €50 | - | -€50 | |
| Tangible fixed assets | 22/27 | €11,160 | €5,359 | -€5,801 | -52.0% |
| Plant, machinery and equipment | 23 | - | €2,114 | +€2,114 | |
| Furniture and vehicles | 24 | €11,160 | €3,245 | -€7,915 | -70.9% |
| Current assets | 29/58 | €202,918 | €247,709 | +€44,791 | +22.1% |
| Amounts receivable within one year | 40/41 | €61,727 | €59,998 | -€1,729 | -2.8% |
| Trade receivables | 40 | €59,408 | €56,149 | -€3,259 | -5.5% |
| Other amounts receivable | 41 | €2,319 | €3,850 | +€1,530 | +66.0% |
| Cash at bank and in hand | 54/58 | €140,230 | €175,826 | +€35,596 | +25.4% |
| Deferred charges and accrued income | 490/1 | €961 | €11,884 | +€10,923 | +1,136% |
| Total equity and liabilities | 10/49 | €214,128 | €253,067 | +€38,939 | +18.2% |
| Equity | 10/15 | €170,154 | €198,071 | +€27,917 | +16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €163,954 | €191,871 | +€27,917 | +17.0% |
| Distributable reserves | 133 | €163,954 | €191,871 | +€27,917 | +17.0% |
| Amounts payable | 17/49 | €43,975 | €54,997 | +€11,022 | +25.1% |
| Amounts payable within one year | 42/48 | €43,153 | €53,786 | +€10,632 | +24.6% |
| Trade debts | 44 | €1,971 | €139 | -€1,832 | -93.0% |
| Suppliers | 440/4 | €1,971 | €139 | -€1,832 | -93.0% |
| Taxes, remuneration and social security | 45 | €12,232 | €14,600 | +€2,368 | +19.4% |
| Taxes | 450/3 | €12,232 | €14,600 | +€2,368 | +19.4% |
| Other amounts payable | 47/48 | €28,950 | €39,047 | +€10,096 | +34.9% |
| Accrued charges and deferred income | 492/3 | €821 | €1,211 | +€390 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,368 | €2,563 | -€1,805 | -41.3% |
| Other operating charges | 640/8 | €581 | €660 | +€79 | +13.6% |
| Gross operating margin | 9900 | €85,467 | €60,660 | -€24,807 | -29.0% |
| Operating profit (loss) | 9901 | €80,518 | €57,437 | -€23,081 | -28.7% |
| Financial income | 75/76B | €145 | €13,136 | +€12,991 | +8,980% |
| Recurring financial income | 75 | €145 | €299 | +€155 | +107% |
| Non-recurring financial income | 76B | - | €12,836 | +€12,836 | |
| Financial charges | 65/66B | €1,223 | €1,548 | +€324 | +26.5% |
| Recurring financial charges | 65 | €1,223 | €1,548 | +€324 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €79,440 | €69,025 | -€10,415 | -13.1% |
| Income taxes | 67/77 | €26,808 | €21,332 | -€5,476 | -20.4% |
| Profit (loss) for the period | 9904 | €52,632 | €47,693 | -€4,939 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,632 | €47,693 | -€4,939 | -9.4% |
Next steps
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 3 November 2026 via checked.be.