Gaëlle Verspeelt: what changed
What changed
Gaëlle Verspeelt
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€13,550
2024 · €33,167-€19,617
Equity
€48,417
2024 · €35,667+€12,750
Cash
€99
2024 · €80+€19
Balance sheet total
€98,054
2024 · €97,054+€999
Largest movements
Assets
- Receivables after one year +€11,000
up €11,000 (+25.0%), from €44,000 to €55,000
- Tangible fixed assets -€8,534
down €8,534 (-20.8%), from €41,076 to €32,541
- Deferred charges and accrued income -€2,992
down €2,992 (-87.3%), from €3,427 to €435
- Receivables within one year +€1,507
up €1,507 (+17.8%), from €8,471 to €9,978
of which Trade receivables: +€1,351
Equity and liabilities
- Profit (loss) carried forward +€12,750
up €12,750 (+38.4%), from €33,167 to €45,917
- Debts after one year -€11,179
down €11,179 (-35.0%), from €31,927 to €20,748
- Trade debts +€1,874
up €1,874 (+80.5%), from €2,327 to €4,201
- Tax, wage and social debts -€1,371
down €1,371 (-11.0%), from €12,442 to €11,071
Income statement
- Gross operating margin -€26,942
down €26,942 (-45.9%), from €58,671 to €31,728
- Taxes -€5,621
down €5,621 (-53.9%), from €10,433 to €4,811
- Depreciation -€2,947
down €2,947 (-20.6%), from €14,329 to €11,383
- Other operating charges +€1,269
up €1,269 (+259%), from €491 to €1,760
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
€33,167
Gross operating margin
-€26,942
Depreciation
+€2,947
Other operating charges
-€1,269
Financial income
-€406
Financial charges
+€433
Taxes
+€5,621
Result 2025
€13,550
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
+€14,381
Investment
-€2,848
Financing
-€11,513
Cash 2024
€80
From operations (derived)
+€14,381
Net result for the year
+€13,550
Depreciation
+€11,383
Receivables after one year
-€11,000
Receivables within one year
-€1,507
Deferred charges and accrued income
+€2,992
Trade debts
+€1,874
Tax, wage and social debts
-€1,371
Other debts
-€586
Accrued charges and deferred income
-€955
Investment (derived)
-€2,848
Investment in fixed assets (net)
-€2,848
Financing
-€11,513
Debts after one year
-€11,179
Current portion of long-term debt
+€466
Contributions, distributions and other
-€800
Cash 2025
€99
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,054 | €98,054 | +€999 | +1.0% |
| Fixed assets | 21/28 | €41,076 | €32,541 | -€8,534 | -20.8% |
| Tangible fixed assets | 22/27 | €41,076 | €32,541 | -€8,534 | -20.8% |
| Furniture and vehicles | 24 | €41,076 | €32,541 | -€8,534 | -20.8% |
| Current assets | 29/58 | €55,979 | €65,512 | +€9,534 | +17.0% |
| Amounts receivable after more than one year | 29 | €44,000 | €55,000 | +€11,000 | +25.0% |
| Other amounts receivable | 291 | €44,000 | €55,000 | +€11,000 | +25.0% |
| Amounts receivable within one year | 40/41 | €8,471 | €9,978 | +€1,507 | +17.8% |
| Trade receivables | 40 | €8,194 | €9,545 | +€1,351 | +16.5% |
| Other amounts receivable | 41 | €276 | €433 | +€156 | +56.5% |
| Cash at bank and in hand | 54/58 | €80 | €99 | +€19 | +23.9% |
| Deferred charges and accrued income | 490/1 | €3,427 | €435 | -€2,992 | -87.3% |
| Total equity and liabilities | 10/49 | €97,054 | €98,054 | +€999 | +1.0% |
| Equity | 10/15 | €35,667 | €48,417 | +€12,750 | +35.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,167 | €45,917 | +€12,750 | +38.4% |
| Amounts payable | 17/49 | €61,388 | €49,637 | -€11,751 | -19.1% |
| Amounts payable after more than one year | 17 | €31,927 | €20,748 | -€11,179 | -35.0% |
| Financial debts | 170/4 | €31,927 | €20,748 | -€11,179 | -35.0% |
| Amounts payable within one year | 42/48 | €27,506 | €27,889 | +€383 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €10,713 | €11,179 | +€466 | +4.4% |
| Trade debts | 44 | €2,327 | €4,201 | +€1,874 | +80.5% |
| Suppliers | 440/4 | €2,327 | €4,201 | +€1,874 | +80.5% |
| Taxes, remuneration and social security | 45 | €12,442 | €11,071 | -€1,371 | -11.0% |
| Taxes | 450/3 | €12,442 | €11,071 | -€1,371 | -11.0% |
| Other amounts payable | 47/48 | €2,024 | €1,438 | -€586 | -28.9% |
| Accrued charges and deferred income | 492/3 | €1,955 | €1,000 | -€955 | -48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,329 | €11,383 | -€2,947 | -20.6% |
| Other operating charges | 640/8 | €491 | €1,760 | +€1,269 | +259% |
| Gross operating margin | 9900 | €58,671 | €31,728 | -€26,942 | -45.9% |
| Operating profit (loss) | 9901 | €43,851 | €18,586 | -€25,265 | -57.6% |
| Financial income | 75/76B | €3,427 | €3,021 | -€406 | -11.9% |
| Recurring financial income | 75 | €3,427 | €3,021 | -€406 | -11.9% |
| Financial charges | 65/66B | €3,679 | €3,245 | -€433 | -11.8% |
| Recurring financial charges | 65 | €3,679 | €3,245 | -€433 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €43,600 | €18,362 | -€25,238 | -57.9% |
| Income taxes | 67/77 | €10,433 | €4,811 | -€5,621 | -53.9% |
| Profit (loss) for the period | 9904 | €33,167 | €13,550 | -€19,617 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,167 | €13,550 | -€19,617 | -59.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.