GAMAY 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.
GAMAY CONSULTING
Largest movements
- Receivables within one year -€66,126
down €66,126 (-83.1%), from €79,604 to €13,478
of which Trade receivables: -€59,829
- Cash +€20,980
up €20,980, from €0 to €20,980
mainly Receivables within one year (+€66,126) and Net result for the year (+€15,467)
- Intangible fixed assets -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Stocks and contracts -€8,652
down €8,652 (-72.1%), from €12,002 to €3,350
- Deferred charges and accrued income +€2,082
up €2,082 (+21.5%), from €9,687 to €11,769
- Trade debts -€54,875
down €54,875 (-85.8%), from €63,937 to €9,062
- Profit (loss) carried forward +€15,467
up €15,467 (+472%), from €3,277 to €18,744
- Tax, wage and social debts -€11,164
down €11,164 (-69.1%), from €16,146 to €4,982
of which Taxes: -€9,293
- Debts after one year -€10,148
down €10,148 (-31.0%), from €32,784 to €22,637
- Gross operating margin +€5,525
up €5,525 (+20.5%), from €26,958 to €32,483
- Taxes -€4,998
down €4,998 (-100%), from €4,998 to €0
- Other operating charges -€2,778
down €2,778 (-37.1%), from €7,495 to €4,717
- Depreciation -€480
down €480 (-4.4%), from €11,028 to €10,548
- Financial income +€453
up €453 (+7,174%), from €6 to €460
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 | €132,582 | €71,287 | -€61,295 | -46.2% |
| Fixed assets | 21/28 | €31,289 | €21,710 | -€9,579 | -30.6% |
| Intangible fixed assets | 21 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Tangible fixed assets | 22/27 | €789 | €1,210 | +€421 | +53.3% |
| Plant, machinery and equipment | 23 | €170 | €112 | -€58 | -34.1% |
| Furniture and vehicles | 24 | €619 | €1,098 | +€479 | +77.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €101,292 | €49,577 | -€51,715 | -51.1% |
| Stocks and contracts in progress | 3 | €12,002 | €3,350 | -€8,652 | -72.1% |
| Stocks | 30/36 | €12,002 | €3,350 | -€8,652 | -72.1% |
| Amounts receivable within one year | 40/41 | €79,604 | €13,478 | -€66,126 | -83.1% |
| Trade receivables | 40 | €72,143 | €12,314 | -€59,829 | -82.9% |
| Other amounts receivable | 41 | €7,460 | €1,164 | -€6,296 | -84.4% |
| Cash at bank and in hand | 54/58 | €0 | €20,980 | +€20,980 | |
| Deferred charges and accrued income | 490/1 | €9,687 | €11,769 | +€2,082 | +21.5% |
| Total equity and liabilities | 10/49 | €132,582 | €71,287 | -€61,295 | -46.2% |
| Equity | 10/15 | €8,277 | €23,744 | +€15,467 | +187% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,277 | €18,744 | +€15,467 | +472% |
| Amounts payable | 17/49 | €124,304 | €47,543 | -€76,762 | -61.8% |
| Amounts payable after more than one year | 17 | €32,784 | €22,637 | -€10,148 | -31.0% |
| Financial debts | 170/4 | €32,784 | €22,637 | -€10,148 | -31.0% |
| Amounts payable within one year | 42/48 | €91,520 | €24,906 | -€66,614 | -72.8% |
| Current portion of amounts payable after more than one year | 42 | €9,963 | €10,148 | +€185 | +1.9% |
| Financial debts | 43 | €273 | €0 | -€273 | -100% |
| Credit institutions | 430/8 | €273 | €0 | -€273 | -100% |
| Trade debts | 44 | €63,937 | €9,062 | -€54,875 | -85.8% |
| Suppliers | 440/4 | €63,937 | €9,062 | -€54,875 | -85.8% |
| Advances received on contracts in progress | 46 | €1,202 | €242 | -€960 | -79.9% |
| Taxes, remuneration and social security | 45 | €16,146 | €4,982 | -€11,164 | -69.1% |
| Taxes | 450/3 | €14,275 | €4,982 | -€9,293 | -65.1% |
| Remuneration and social security | 454/9 | €1,871 | €0 | -€1,871 | -100% |
| Other amounts payable | 47/48 | €0 | €473 | +€473 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,028 | €10,548 | -€480 | -4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €213 | +€213 | |
| Other operating charges | 640/8 | €7,495 | €4,717 | -€2,778 | -37.1% |
| Gross operating margin | 9900 | €26,958 | €32,483 | +€5,525 | +20.5% |
| Operating profit (loss) | 9901 | €8,434 | €17,005 | +€8,571 | +102% |
| Financial income | 75/76B | €6 | €460 | +€453 | +7,174% |
| Recurring financial income | 75 | €6 | €460 | +€453 | +7,174% |
| Financial charges | 65/66B | €1,946 | €1,998 | +€52 | +2.7% |
| Recurring financial charges | 65 | €1,946 | €1,998 | +€52 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €6,495 | €15,467 | +€8,972 | +138% |
| Income taxes | 67/77 | €4,998 | €0 | -€4,998 | -100% |
| Profit (loss) for the period | 9904 | €1,497 | €15,467 | +€13,970 | +933% |
| Profit (loss) for the period to be appropriated | 9905 | €1,497 | €15,467 | +€13,970 | +933% |
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 16 October 2026 via checked.be.