Gatos 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.
Gatos Consulting
Largest movements
- Cash +€21,132
up €21,132 (+45.1%), from €46,872 to €68,005
mainly Net result for the year (+€18,557) and Trade debts (+€3,518)
- Receivables within one year +€2,781
up €2,781 (+29.7%), from €9,359 to €12,141
of which Trade receivables: +€2,442
- Reserves +€18,557
up €18,557 (+48.3%), from €38,448 to €57,005
- Trade debts +€3,518
up €3,518 (+1,018%), from €346 to €3,863
- Other debts +€1,598
up €1,598 (+36.7%), from €4,359 to €5,957
- Tax, wage and social debts +€956
up €956 (+6.3%), from €15,243 to €16,200
- Gross operating margin -€13,992
down €13,992 (-33.6%), from €41,607 to €27,614
- Taxes -€2,562
down €2,562 (-31.6%), from €8,099 to €5,537
- Financial charges -€600
down €600 (-32.6%), from €1,840 to €1,240
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 | €60,949 | €85,525 | +€24,576 | +40.3% |
| Fixed assets | 21/28 | €3,707 | €4,369 | +€662 | +17.9% |
| Tangible fixed assets | 22/27 | €3,707 | €4,369 | +€662 | +17.9% |
| Furniture and vehicles | 24 | €3,707 | €4,369 | +€662 | +17.9% |
| Current assets | 29/58 | €57,242 | €81,156 | +€23,914 | +41.8% |
| Amounts receivable within one year | 40/41 | €9,359 | €12,141 | +€2,781 | +29.7% |
| Trade receivables | 40 | €9,359 | €11,801 | +€2,442 | +26.1% |
| Other amounts receivable | 41 | €0 | €340 | +€340 | |
| Cash at bank and in hand | 54/58 | €46,872 | €68,005 | +€21,132 | +45.1% |
| Deferred charges and accrued income | 490/1 | €1,011 | €1,011 | = | 0.0% |
| Total equity and liabilities | 10/49 | €60,949 | €85,525 | +€24,576 | +40.3% |
| Equity | 10/15 | €40,948 | €59,505 | +€18,557 | +45.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €38,448 | €57,005 | +€18,557 | +48.3% |
| Distributable reserves | 133 | €38,448 | €57,005 | +€18,557 | +48.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,001 | €26,020 | +€6,019 | +30.1% |
| Amounts payable within one year | 42/48 | €20,001 | €26,020 | +€6,019 | +30.1% |
| Financial debts | 43 | €53 | €0 | -€53 | -100% |
| Credit institutions | 430/8 | €53 | €0 | -€53 | -100% |
| Trade debts | 44 | €346 | €3,863 | +€3,518 | +1,018% |
| Suppliers | 440/4 | €346 | €3,863 | +€3,518 | +1,018% |
| Taxes, remuneration and social security | 45 | €15,243 | €16,200 | +€956 | +6.3% |
| Taxes | 450/3 | €15,243 | €16,200 | +€956 | +6.3% |
| Other amounts payable | 47/48 | €4,359 | €5,957 | +€1,598 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,554 | €1,863 | +€309 | +19.9% |
| Other operating charges | 640/8 | €252 | €417 | +€165 | +65.3% |
| Gross operating margin | 9900 | €41,607 | €27,614 | -€13,992 | -33.6% |
| Operating profit (loss) | 9901 | €39,800 | €25,334 | -€14,466 | -36.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,840 | €1,240 | -€600 | -32.6% |
| Recurring financial charges | 65 | €1,840 | €1,240 | -€600 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €37,960 | €24,094 | -€13,866 | -36.5% |
| Income taxes | 67/77 | €8,099 | €5,537 | -€2,562 | -31.6% |
| Profit (loss) for the period | 9904 | €29,861 | €18,557 | -€11,304 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,861 | €18,557 | -€11,304 | -37.9% |
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 25 October 2026 via checked.be.