GAYA 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.
GAYA CONSULTING
Largest movements
- Cash +€50,605
up €50,605 (+143%), from €35,311 to €85,916
mainly Net result for the year (+€36,499) and Depreciation (+€23,087)
- Tangible fixed assets -€20,483
down €20,483 (-19.7%), from €104,068 to €83,585
of which Furniture and vehicles: -€19,666
- Receivables within one year -€13,555
down €13,555 (-22.4%), from €60,450 to €46,895
of which Trade receivables: -€8,824
- Deferred charges and accrued income -€3,482
down €3,482 (-64.2%), from €5,426 to €1,944
- Reserves +€36,360
up €36,360 (+35.3%), from €103,060 to €139,420
- Other debts -€14,855
down €14,855 (-38.8%), from €38,334 to €23,479
- Contributions -€6,200
no longer reported in 2025 (was €6,200)
- Depreciation +€17,666
up €17,666 (+326%), from €5,421 to €23,087
- Gross operating margin -€16,056
down €16,056 (-15.1%), from €106,290 to €90,234
- Taxes -€13,216
down €13,216 (-47.3%), from €27,960 to €14,744
- Financial charges +€10,650
up €10,650 (+5,074%), from €210 to €10,860
- Other operating charges +€3,613
up €3,613 (+241%), from €1,499 to €5,112
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 | €205,255 | €218,341 | +€13,086 | +6.4% |
| Fixed assets | 21/28 | €104,068 | €83,585 | -€20,483 | -19.7% |
| Tangible fixed assets | 22/27 | €104,068 | €83,585 | -€20,483 | -19.7% |
| Furniture and vehicles | 24 | €102,340 | €82,673 | -€19,666 | -19.2% |
| Other tangible fixed assets | 26 | €1,728 | €912 | -€816 | -47.2% |
| Current assets | 29/58 | €101,187 | €134,756 | +€33,568 | +33.2% |
| Amounts receivable within one year | 40/41 | €60,450 | €46,895 | -€13,555 | -22.4% |
| Trade receivables | 40 | €28,910 | €20,086 | -€8,824 | -30.5% |
| Other amounts receivable | 41 | €31,540 | €26,809 | -€4,731 | -15.0% |
| Cash at bank and in hand | 54/58 | €35,311 | €85,916 | +€50,605 | +143% |
| Deferred charges and accrued income | 490/1 | €5,426 | €1,944 | -€3,482 | -64.2% |
| Total equity and liabilities | 10/49 | €205,255 | €218,341 | +€13,086 | +6.4% |
| Equity | 10/15 | €147,298 | €175,297 | +€27,999 | +19.0% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €103,060 | €139,420 | +€36,360 | +35.3% |
| Distributable reserves | 133 | €103,060 | €139,420 | +€36,360 | +35.3% |
| Profit (loss) carried forward | 14 | €38,038 | €35,877 | -€2,161 | -5.7% |
| Amounts payable | 17/49 | €57,957 | €43,044 | -€14,914 | -25.7% |
| Amounts payable within one year | 42/48 | €56,388 | €43,044 | -€13,345 | -23.7% |
| Trade debts | 44 | €643 | €1,977 | +€1,334 | +207% |
| Suppliers | 440/4 | €643 | €1,977 | +€1,334 | +207% |
| Taxes, remuneration and social security | 45 | €17,411 | €17,588 | +€177 | +1.0% |
| Taxes | 450/3 | €17,411 | €17,588 | +€177 | +1.0% |
| Other amounts payable | 47/48 | €38,334 | €23,479 | -€14,855 | -38.8% |
| Accrued charges and deferred income | 492/3 | €1,569 | - | -€1,569 | |
| Non-recurring operating income | 76A | €24,091 | - | -€24,091 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,421 | €23,087 | +€17,666 | +326% |
| Other operating charges | 640/8 | €1,499 | €5,112 | +€3,613 | +241% |
| Gross operating margin | 9900 | €106,290 | €90,234 | -€16,056 | -15.1% |
| Operating profit (loss) | 9901 | €99,369 | €62,035 | -€37,335 | -37.6% |
| Financial income | 75/76B | €10 | €69 | +€59 | +579% |
| Recurring financial income | 75 | €10 | €69 | +€59 | +579% |
| Financial charges | 65/66B | €210 | €10,860 | +€10,650 | +5,074% |
| Recurring financial charges | 65 | €210 | €10,860 | +€10,650 | +5,074% |
| Profit (loss) for the period before taxes | 9903 | €99,170 | €51,244 | -€47,926 | -48.3% |
| Income taxes | 67/77 | €27,960 | €14,744 | -€13,216 | -47.3% |
| Profit (loss) for the period | 9904 | €71,209 | €36,499 | -€34,710 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,209 | €36,499 | -€34,710 | -48.7% |
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.