GAIN WISDOM 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.
GAIN WISDOM CONSULTING
Largest movements
- Cash +€23,272
up €23,272 (+112%), from €20,868 to €44,140
mainly Net result for the year (+€32,222) and Tax, wage and social debts (+€3,246)
- Receivables within one year +€9,381
up €9,381 (+59.5%), from €15,772 to €25,154
- Tangible fixed assets +€1,099
new in 2025: €1,099
- Profit (loss) carried forward +€32,222
up €32,222 (+254%), from €12,698 to €44,919
- Tax, wage and social debts +€3,246
up €3,246 (+18.1%), from €17,940 to €21,186
- Trade debts -€1,782
down €1,782 (-96.9%), from €1,840 to €58
- Gross operating margin +€20,802
up €20,802 (+89.1%), from €23,337 to €44,138
- Taxes +€4,677
up €4,677 (+90.0%), from €5,195 to €9,872
- Financial charges -€671
down €671 (-27.8%), from €2,413 to €1,742
- Other operating charges -€498
down €498 (-62.6%), from €795 to €298
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 | €37,519 | €71,428 | +€33,909 | +90.4% |
| Fixed assets | 21/28 | - | €1,099 | +€1,099 | |
| Tangible fixed assets | 22/27 | - | €1,099 | +€1,099 | |
| Furniture and vehicles | 24 | - | €1,099 | +€1,099 | |
| Current assets | 29/58 | €37,519 | €70,329 | +€32,810 | +87.4% |
| Amounts receivable within one year | 40/41 | €15,772 | €25,154 | +€9,381 | +59.5% |
| Trade receivables | 40 | €15,772 | €25,154 | +€9,381 | +59.5% |
| Cash at bank and in hand | 54/58 | €20,868 | €44,140 | +€23,272 | +112% |
| Deferred charges and accrued income | 490/1 | €879 | €1,035 | +€156 | +17.8% |
| Total equity and liabilities | 10/49 | €37,519 | €71,428 | +€33,909 | +90.4% |
| Equity | 10/15 | €17,698 | €49,919 | +€32,222 | +182% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,698 | €44,919 | +€32,222 | +254% |
| Amounts payable | 17/49 | €19,822 | €21,509 | +€1,687 | +8.5% |
| Amounts payable within one year | 42/48 | €19,822 | €21,509 | +€1,687 | +8.5% |
| Trade debts | 44 | €1,840 | €58 | -€1,782 | -96.9% |
| Suppliers | 440/4 | €1,840 | €58 | -€1,782 | -96.9% |
| Taxes, remuneration and social security | 45 | €17,940 | €21,186 | +€3,246 | +18.1% |
| Taxes | 450/3 | €17,940 | €21,186 | +€3,246 | +18.1% |
| Other amounts payable | 47/48 | €42 | €265 | +€223 | +537% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €264 | +€264 | |
| Other operating charges | 640/8 | €795 | €298 | -€498 | -62.6% |
| Gross operating margin | 9900 | €23,337 | €44,138 | +€20,802 | +89.1% |
| Operating profit (loss) | 9901 | €22,541 | €43,576 | +€21,035 | +93.3% |
| Financial income | 75/76B | €42 | €259 | +€217 | +517% |
| Recurring financial income | 75 | €42 | €259 | +€217 | +517% |
| Financial charges | 65/66B | €2,413 | €1,742 | -€671 | -27.8% |
| Recurring financial charges | 65 | €2,413 | €1,742 | -€671 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €20,170 | €42,094 | +€21,924 | +109% |
| Income taxes | 67/77 | €5,195 | €9,872 | +€4,677 | +90.0% |
| Profit (loss) for the period | 9904 | €14,975 | €32,222 | +€17,246 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €14,975 | €32,222 | +€17,246 | +115% |
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 20 October 2026 via checked.be.