Gaver 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.
Gaver Consulting
Largest movements
- Tangible fixed assets -€20,068
down €20,068 (-22.5%), from €89,018 to €68,950
of which Furniture and vehicles: -€20,568
- Cash +€19,410
up €19,410 (+27.7%), from €70,154 to €89,564
mainly Net result for the year (+€84,608) and Depreciation (+€20,730)
- Receivables within one year +€13,639
up €13,639 (+96.3%), from €14,157 to €27,796
- Reserves +€84,608
up €84,608 (+210%), from €40,247 to €124,855
- Other debts -€59,279
down €59,279 (-98.5%), from €60,206 to €927
- Debts after one year -€12,572
down €12,572 (-41.7%), from €30,153 to €17,581
- Gross operating margin +€61,835
up €61,835 (+82.0%), from €75,432 to €137,267
- Taxes +€10,746
up €10,746 (+55.2%), from €19,481 to €30,227
- Depreciation +€6,910
up €6,910 (+50.0%), from €13,820 to €20,730
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,538 | €187,758 | +€13,220 | +7.6% |
| Fixed assets | 21/28 | €89,018 | €68,950 | -€20,068 | -22.5% |
| Tangible fixed assets | 22/27 | €89,018 | €68,950 | -€20,068 | -22.5% |
| Plant, machinery and equipment | 23 | - | €500 | +€500 | |
| Furniture and vehicles | 24 | €89,018 | €68,450 | -€20,568 | -23.1% |
| Current assets | 29/58 | €85,520 | €118,808 | +€33,288 | +38.9% |
| Amounts receivable within one year | 40/41 | €14,157 | €27,796 | +€13,639 | +96.3% |
| Trade receivables | 40 | €14,157 | €27,796 | +€13,639 | +96.3% |
| Cash at bank and in hand | 54/58 | €70,154 | €89,564 | +€19,410 | +27.7% |
| Deferred charges and accrued income | 490/1 | €1,209 | €1,448 | +€239 | +19.8% |
| Total equity and liabilities | 10/49 | €174,538 | €187,758 | +€13,220 | +7.6% |
| Equity | 10/15 | €50,247 | €134,855 | +€84,608 | +168% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €40,247 | €124,855 | +€84,608 | +210% |
| Distributable reserves | 133 | €40,247 | €124,855 | +€84,608 | +210% |
| Amounts payable | 17/49 | €124,291 | €52,903 | -€71,388 | -57.4% |
| Amounts payable after more than one year | 17 | €30,153 | €17,581 | -€12,572 | -41.7% |
| Financial debts | 170/4 | €30,153 | €17,581 | -€12,572 | -41.7% |
| Amounts payable within one year | 42/48 | €94,138 | €35,322 | -€58,816 | -62.5% |
| Current portion of amounts payable after more than one year | 42 | €12,069 | €12,572 | +€503 | +4.2% |
| Trade debts | 44 | €328 | €572 | +€244 | +74.7% |
| Suppliers | 440/4 | €328 | €572 | +€244 | +74.7% |
| Taxes, remuneration and social security | 45 | €21,535 | €21,251 | -€284 | -1.3% |
| Taxes | 450/3 | €21,535 | €21,251 | -€284 | -1.3% |
| Other amounts payable | 47/48 | €60,206 | €927 | -€59,279 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,820 | €20,730 | +€6,910 | +50.0% |
| Gross operating margin | 9900 | €75,432 | €137,267 | +€61,835 | +82.0% |
| Operating profit (loss) | 9901 | €61,612 | €116,537 | +€54,925 | +89.1% |
| Financial charges | 65/66B | €1,884 | €1,702 | -€182 | -9.7% |
| Recurring financial charges | 65 | €1,884 | €1,702 | -€182 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €59,728 | €114,835 | +€55,107 | +92.3% |
| Income taxes | 67/77 | €19,481 | €30,227 | +€10,746 | +55.2% |
| Profit (loss) for the period | 9904 | €40,247 | €84,608 | +€44,361 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €40,247 | €84,608 | +€44,361 | +110% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.