GAJULA Consultancy Services: 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.
GAJULA Consultancy Services
Largest movements
- Receivables within one year +€102,323
up €102,323 (+785%), from €13,032 to €115,355
of which Other amounts receivable: +€98,744
- Cash -€23,379
down €23,379 (-17.7%), from €131,916 to €108,537
mainly Receivables within one year (-€102,323) and Debts after one year (-€9,250)
- Tangible fixed assets -€11,113
down €11,113 (-32.4%), from €34,282 to €23,168
of which Furniture and vehicles: -€10,879
- Profit (loss) carried forward +€74,483
up €74,483 (+61.8%), from €120,458 to €194,942
- Debts after one year -€9,250
down €9,250 (-43.8%), from €21,136 to €11,886
- Tax, wage and social debts +€6,000
up €6,000 (+24.9%), from €24,082 to €30,081
- Other debts -€3,758
no longer reported in 2025 (was €3,758)
- Gross operating margin +€15,002
up €15,002 (+17.3%), from €86,771 to €101,773
- Financial income +€4,299
new in 2025: €4,299
- Taxes +€4,128
up €4,128 (+27.1%), from €15,243 to €19,372
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 | €179,317 | €247,147 | +€67,830 | +37.8% |
| Fixed assets | 21/28 | €34,368 | €23,255 | -€11,113 | -32.3% |
| Tangible fixed assets | 22/27 | €34,282 | €23,168 | -€11,113 | -32.4% |
| Plant, machinery and equipment | 23 | €756 | €521 | -€235 | -31.0% |
| Furniture and vehicles | 24 | €33,526 | €22,647 | -€10,879 | -32.4% |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €144,948 | €223,892 | +€78,944 | +54.5% |
| Amounts receivable within one year | 40/41 | €13,032 | €115,355 | +€102,323 | +785% |
| Trade receivables | 40 | €13,032 | €16,611 | +€3,579 | +27.5% |
| Other amounts receivable | 41 | - | €98,744 | +€98,744 | |
| Cash at bank and in hand | 54/58 | €131,916 | €108,537 | -€23,379 | -17.7% |
| Total equity and liabilities | 10/49 | €179,317 | €247,147 | +€67,830 | +37.8% |
| Equity | 10/15 | €120,958 | €195,442 | +€74,483 | +61.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,458 | €194,942 | +€74,483 | +61.8% |
| Amounts payable | 17/49 | €58,358 | €51,705 | -€6,653 | -11.4% |
| Amounts payable after more than one year | 17 | €21,136 | €11,886 | -€9,250 | -43.8% |
| Financial debts | 170/4 | €21,136 | €11,886 | -€9,250 | -43.8% |
| Amounts payable within one year | 42/48 | €37,223 | €39,819 | +€2,597 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €9,025 | €9,250 | +€225 | +2.5% |
| Trade debts | 44 | €358 | €488 | +€130 | +36.4% |
| Suppliers | 440/4 | €358 | €488 | +€130 | +36.4% |
| Taxes, remuneration and social security | 45 | €24,082 | €30,081 | +€6,000 | +24.9% |
| Taxes | 450/3 | €24,082 | €30,081 | +€6,000 | +24.9% |
| Other amounts payable | 47/48 | €3,758 | - | -€3,758 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,168 | €11,113 | -€54 | -0.5% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €86,771 | €101,773 | +€15,002 | +17.3% |
| Operating profit (loss) | 9901 | €75,604 | €90,260 | +€14,656 | +19.4% |
| Financial income | 75/76B | - | €4,299 | +€4,299 | |
| Recurring financial income | 75 | - | €4,299 | +€4,299 | |
| Financial charges | 65/66B | €920 | €704 | -€216 | -23.5% |
| Recurring financial charges | 65 | €920 | €704 | -€216 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €74,684 | €93,855 | +€19,171 | +25.7% |
| Income taxes | 67/77 | €15,243 | €19,372 | +€4,128 | +27.1% |
| Profit (loss) for the period | 9904 | €59,440 | €74,483 | +€15,043 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,440 | €74,483 | +€15,043 | +25.3% |
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 14 October 2026 via checked.be.