GASON 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.
GASON CONSULTING
Largest movements
- Receivables within one year +€17,000
new in 2025: €17,000
- Cash -€2,157
down €2,157 (-4.3%), from €50,394 to €48,236
mainly Receivables within one year (-€17,000) and Contributions, distributions and other (-€14,421)
- Profit (loss) carried forward +€7,928
up €7,928 (+9.9%), from -€79,994 to -€72,066
- Tax, wage and social debts +€5,640
up €5,640 (+148%), from €3,822 to €9,462
of which Taxes: +€9,240
- Trade debts +€1,765
up €1,765 (+125%), from €1,412 to €3,177
- Other debts -€1,387
no longer reported in 2025 (was €1,387)
- Gross operating margin +€102,100
up €102,100, from -€78,376 to €23,724
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 | €52,320 | €66,265 | +€13,946 | +26.7% |
| Fixed assets | 21/28 | €1,141 | €608 | -€533 | -46.7% |
| Tangible fixed assets | 22/27 | €1,091 | €558 | -€533 | -48.8% |
| Furniture and vehicles | 24 | €1,091 | €558 | -€533 | -48.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €51,178 | €65,657 | +€14,479 | +28.3% |
| Amounts receivable after more than one year | 29 | €492 | - | -€492 | |
| Other amounts receivable | 291 | €492 | - | -€492 | |
| Amounts receivable within one year | 40/41 | - | €17,000 | +€17,000 | |
| Trade receivables | 40 | - | €17,000 | +€17,000 | |
| Cash at bank and in hand | 54/58 | €50,394 | €48,236 | -€2,157 | -4.3% |
| Deferred charges and accrued income | 490/1 | €293 | €421 | +€127 | +43.4% |
| Total equity and liabilities | 10/49 | €52,320 | €66,265 | +€13,946 | +26.7% |
| Equity | 10/15 | €45,698 | €53,627 | +€7,928 | +17.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €120,693 | €120,693 | = | 0.0% |
| Distributable reserves | 133 | €120,693 | €120,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,994 | -€72,066 | +€7,928 | +9.9% |
| Amounts payable | 17/49 | €6,621 | €12,639 | +€6,017 | +90.9% |
| Amounts payable within one year | 42/48 | €6,621 | €12,639 | +€6,017 | +90.9% |
| Trade debts | 44 | €1,412 | €3,177 | +€1,765 | +125% |
| Suppliers | 440/4 | €1,412 | €3,177 | +€1,765 | +125% |
| Taxes, remuneration and social security | 45 | €3,822 | €9,462 | +€5,640 | +148% |
| Taxes | 450/3 | €222 | €9,462 | +€9,240 | +4,159% |
| Remuneration and social security | 454/9 | €3,600 | - | -€3,600 | |
| Other amounts payable | 47/48 | €1,387 | - | -€1,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €902 | €533 | -€369 | -40.9% |
| Other operating charges | 640/8 | €384 | €450 | +€66 | +17.2% |
| Gross operating margin | 9900 | -€78,376 | €23,724 | +€102,100 | |
| Operating profit (loss) | 9901 | -€79,662 | €22,741 | +€102,402 | |
| Financial charges | 65/66B | €123 | €170 | +€47 | +38.3% |
| Recurring financial charges | 65 | €123 | €170 | +€47 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | -€79,785 | €22,571 | +€102,355 | |
| Income taxes | 67/77 | €210 | €222 | +€12 | +5.7% |
| Profit (loss) for the period | 9904 | -€79,994 | €22,349 | +€102,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,994 | €22,349 | +€102,344 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.