GANSEMAN 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.
GANSEMAN CONSULTING
Largest movements
- Tangible fixed assets +€13,537
new in 2025: €13,537
of which Furniture and vehicles: +€8,757
- Cash +€7,039
up €7,039 (+24.0%), from €29,355 to €36,395
mainly Net result for the year (+€29,411) and Depreciation (+€1,034)
- Receivables within one year +€707
up €707 (+10.7%), from €6,626 to €7,333
of which Other amounts receivable: +€1,515
- Reserves +€29,411
up €29,411 (+615%), from €4,783 to €34,194
- Tax, wage and social debts -€6,575
down €6,575 (-32.8%), from €20,016 to €13,441
of which Remuneration and social security: -€4,728
- Trade debts -€1,898
down €1,898 (-30.7%), from €6,182 to €4,283
- Gross operating margin +€34,738
up €34,738 (+481%), from €7,222 to €41,960
- Taxes +€6,820
up €6,820 (+423%), from €1,614 to €8,434
- Financial charges +€2,020
up €2,020 (+279%), from €724 to €2,744
- Depreciation +€1,034
new in 2025: €1,034
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 | €35,981 | €57,264 | +€21,284 | +59.2% |
| Fixed assets | 21/28 | - | €13,537 | +€13,537 | |
| Tangible fixed assets | 22/27 | - | €13,537 | +€13,537 | |
| Plant, machinery and equipment | 23 | - | €4,780 | +€4,780 | |
| Furniture and vehicles | 24 | - | €8,757 | +€8,757 | |
| Current assets | 29/58 | €35,981 | €43,727 | +€7,746 | +21.5% |
| Amounts receivable within one year | 40/41 | €6,626 | €7,333 | +€707 | +10.7% |
| Trade receivables | 40 | €6,626 | €5,817 | -€808 | -12.2% |
| Other amounts receivable | 41 | - | €1,515 | +€1,515 | |
| Cash at bank and in hand | 54/58 | €29,355 | €36,395 | +€7,039 | +24.0% |
| Total equity and liabilities | 10/49 | €35,981 | €57,264 | +€21,284 | +59.2% |
| Equity | 10/15 | €9,783 | €39,194 | +€29,411 | +301% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,783 | €34,194 | +€29,411 | +615% |
| Distributable reserves | 133 | €4,783 | €34,194 | +€29,411 | +615% |
| Amounts payable | 17/49 | €26,198 | €18,071 | -€8,127 | -31.0% |
| Amounts payable within one year | 42/48 | €26,198 | €18,071 | -€8,127 | -31.0% |
| Trade debts | 44 | €6,182 | €4,283 | -€1,898 | -30.7% |
| Suppliers | 440/4 | €6,182 | €4,283 | -€1,898 | -30.7% |
| Taxes, remuneration and social security | 45 | €20,016 | €13,441 | -€6,575 | -32.8% |
| Taxes | 450/3 | €15,288 | €13,441 | -€1,847 | -12.1% |
| Remuneration and social security | 454/9 | €4,728 | €0 | -€4,728 | -100% |
| Other amounts payable | 47/48 | - | €347 | +€347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,034 | +€1,034 | |
| Other operating charges | 640/8 | €106 | €509 | +€403 | +380% |
| Gross operating margin | 9900 | €7,222 | €41,960 | +€34,738 | +481% |
| Operating profit (loss) | 9901 | €7,116 | €40,417 | +€33,301 | +468% |
| Financial income | 75/76B | €5 | €171 | +€167 | +3,413% |
| Recurring financial income | 75 | €5 | €171 | +€167 | +3,413% |
| Financial charges | 65/66B | €724 | €2,744 | +€2,020 | +279% |
| Recurring financial charges | 65 | €724 | €2,744 | +€2,020 | +279% |
| Profit (loss) for the period before taxes | 9903 | €6,397 | €37,845 | +€31,447 | +492% |
| Income taxes | 67/77 | €1,614 | €8,434 | +€6,820 | +423% |
| Profit (loss) for the period | 9904 | €4,783 | €29,411 | +€24,627 | +515% |
| Profit (loss) for the period to be appropriated | 9905 | €4,783 | €29,411 | +€24,627 | +515% |
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 30 October 2026 via checked.be.