G-AIM CONSULTING: 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.
G-AIM CONSULTING
Largest movements
- Cash -€11,493
down €11,493 (-69.1%), from €16,623 to €5,130
mainly Net result for the year (-€33,273) and Tax, wage and social debts (-€1,767)
- Receivables within one year -€9,552
down €9,552 (-84.2%), from €11,349 to €1,798
- Intangible fixed assets -€4,752
down €4,752 (-44.8%), from €10,615 to €5,864
- Deferred charges and accrued income -€1,828
down €1,828 (-34.0%), from €5,368 to €3,540
- Tangible fixed assets +€1,088
new in 2025: €1,088
- Profit (loss) carried forward -€33,273
down €33,273, from €13,135 to -€20,138
- Other debts +€7,227
up €7,227 (+50.3%), from €14,380 to €21,607
- Tax, wage and social debts -€1,767
down €1,767 (-22.5%), from €7,855 to €6,088
- Trade debts +€1,277
up €1,277 (+35.6%), from €3,586 to €4,863
- Gross operating margin -€50,689
down €50,689, from €25,200 to -€25,489
- Taxes -€4,510
down €4,510 (-97.2%), from €4,642 to €132
- Depreciation +€1,554
up €1,554 (+42.7%), from €3,639 to €5,193
- Other operating charges -€914
down €914 (-78.1%), from €1,170 to €256
- Financial charges -€667
down €667 (-22.6%), from €2,953 to €2,286
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,956 | €17,419 | -€26,537 | -60.4% |
| Fixed assets | 21/28 | €10,615 | €6,952 | -€3,664 | -34.5% |
| Intangible fixed assets | 21 | €10,615 | €5,864 | -€4,752 | -44.8% |
| Tangible fixed assets | 22/27 | - | €1,088 | +€1,088 | |
| Furniture and vehicles | 24 | - | €1,088 | +€1,088 | |
| Current assets | 29/58 | €33,340 | €10,468 | -€22,873 | -68.6% |
| Amounts receivable within one year | 40/41 | €11,349 | €1,798 | -€9,552 | -84.2% |
| Trade receivables | 40 | €11,349 | €1,798 | -€9,552 | -84.2% |
| Cash at bank and in hand | 54/58 | €16,623 | €5,130 | -€11,493 | -69.1% |
| Deferred charges and accrued income | 490/1 | €5,368 | €3,540 | -€1,828 | -34.0% |
| Total equity and liabilities | 10/49 | €43,956 | €17,419 | -€26,537 | -60.4% |
| Equity | 10/15 | €18,135 | -€15,138 | -€33,273 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,135 | -€20,138 | -€33,273 | |
| Amounts payable | 17/49 | €25,821 | €32,558 | +€6,737 | +26.1% |
| Amounts payable within one year | 42/48 | €25,821 | €32,558 | +€6,737 | +26.1% |
| Trade debts | 44 | €3,586 | €4,863 | +€1,277 | +35.6% |
| Suppliers | 440/4 | €3,586 | €4,863 | +€1,277 | +35.6% |
| Taxes, remuneration and social security | 45 | €7,855 | €6,088 | -€1,767 | -22.5% |
| Taxes | 450/3 | €7,855 | €6,088 | -€1,767 | -22.5% |
| Other amounts payable | 47/48 | €14,380 | €21,607 | +€7,227 | +50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,639 | €5,193 | +€1,554 | +42.7% |
| Other operating charges | 640/8 | €1,170 | €256 | -€914 | -78.1% |
| Gross operating margin | 9900 | €25,200 | -€25,489 | -€50,689 | |
| Operating profit (loss) | 9901 | €20,392 | -€30,937 | -€51,329 | |
| Financial income | 75/76B | €338 | €82 | -€257 | -75.8% |
| Recurring financial income | 75 | €338 | €82 | -€257 | -75.8% |
| Financial charges | 65/66B | €2,953 | €2,286 | -€667 | -22.6% |
| Recurring financial charges | 65 | €2,953 | €2,286 | -€667 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €17,777 | -€33,141 | -€50,918 | |
| Income taxes | 67/77 | €4,642 | €132 | -€4,510 | -97.2% |
| Profit (loss) for the period | 9904 | €13,135 | -€33,273 | -€46,408 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,135 | -€33,273 | -€46,408 |
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 15 October 2026 via checked.be.