Gaston Jacobs Consultancy: 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.
Gaston Jacobs Consultancy
Largest movements
- Cash -€11,978
down €11,978 (-48.7%), from €24,603 to €12,624
mainly Contributions, distributions and other (-€15,000) and Receivables within one year (-€9,579)
- Receivables within one year +€9,579
up €9,579 (+1,083%), from €884 to €10,463
of which Trade receivables: +€9,517
- Tangible fixed assets -€3,498
down €3,498 (-22.3%), from €15,692 to €12,194
- Contributions -€15,000
no longer reported in 2025 (was €15,000)
- Reserves +€7,650
up €7,650 (+42.9%), from €17,820 to €25,470
- Other debts +€707
up €707 (+493%), from €143 to €850
- Trade debts +€626
up €626 (+462%), from €136 to €762
- Gross operating margin +€1,308
up €1,308 (+8.9%), from €14,646 to €15,955
- Depreciation +€1,179
up €1,179 (+34.8%), from €3,390 to €4,569
- Other operating charges -€695
down €695 (-80.8%), from €860 to €165
- Taxes +€352
up €352 (+10.9%), from €3,227 to €3,579
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 | €41,226 | €35,329 | -€5,897 | -14.3% |
| Fixed assets | 21/28 | €15,692 | €12,194 | -€3,498 | -22.3% |
| Tangible fixed assets | 22/27 | €15,692 | €12,194 | -€3,498 | -22.3% |
| Furniture and vehicles | 24 | €15,692 | €12,194 | -€3,498 | -22.3% |
| Current assets | 29/58 | €25,534 | €23,135 | -€2,399 | -9.4% |
| Amounts receivable within one year | 40/41 | €884 | €10,463 | +€9,579 | +1,083% |
| Trade receivables | 40 | €350 | €9,867 | +€9,517 | +2,723% |
| Other amounts receivable | 41 | €535 | €597 | +€62 | +11.6% |
| Cash at bank and in hand | 54/58 | €24,603 | €12,624 | -€11,978 | -48.7% |
| Deferred charges and accrued income | 490/1 | €47 | €47 | +€0 | +0.3% |
| Total equity and liabilities | 10/49 | €41,226 | €35,329 | -€5,897 | -14.3% |
| Equity | 10/15 | €32,830 | €25,475 | -€7,355 | -22.4% |
| Contributions | 10/11 | €15,000 | - | -€15,000 | |
| Reserves | 13 | €17,820 | €25,470 | +€7,650 | +42.9% |
| Distributable reserves | 133 | €17,820 | €25,470 | +€7,650 | +42.9% |
| Profit (loss) carried forward | 14 | €10 | €5 | -€5 | -54.1% |
| Amounts payable | 17/49 | €8,396 | €9,854 | +€1,458 | +17.4% |
| Amounts payable within one year | 42/48 | €8,396 | €9,854 | +€1,458 | +17.4% |
| Trade debts | 44 | €136 | €762 | +€626 | +462% |
| Suppliers | 440/4 | €136 | €762 | +€626 | +462% |
| Taxes, remuneration and social security | 45 | €8,117 | €8,242 | +€125 | +1.5% |
| Taxes | 450/3 | €7,425 | €6,807 | -€617 | -8.3% |
| Remuneration and social security | 454/9 | €693 | €1,435 | +€743 | +107% |
| Other amounts payable | 47/48 | €143 | €850 | +€707 | +493% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,390 | €4,569 | +€1,179 | +34.8% |
| Other operating charges | 640/8 | €860 | €165 | -€695 | -80.8% |
| Gross operating margin | 9900 | €14,646 | €15,955 | +€1,308 | +8.9% |
| Operating profit (loss) | 9901 | €10,397 | €11,221 | +€824 | +7.9% |
| Financial income | 75/76B | €4 | €75 | +€71 | +1,738% |
| Recurring financial income | 75 | €4 | €75 | +€71 | +1,738% |
| Financial charges | 65/66B | €78 | €72 | -€6 | -7.1% |
| Recurring financial charges | 65 | €78 | €72 | -€6 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €10,324 | €11,224 | +€900 | +8.7% |
| Income taxes | 67/77 | €3,227 | €3,579 | +€352 | +10.9% |
| Profit (loss) for the period | 9904 | €7,096 | €7,645 | +€548 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,096 | €7,645 | +€548 | +7.7% |
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 26 October 2026 via checked.be.