Gear 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.
Gear Consulting
Largest movements
- Cash -€57,554
down €57,554 (-77.0%), from €74,772 to €17,218
mainly Contributions, distributions and other (-€107,145) and Receivables within one year (-€4,564)
- Receivables within one year +€4,564
up €4,564 (+27.5%), from €16,613 to €21,177
of which Other amounts receivable: +€2,984
- Tangible fixed assets -€1,301
down €1,301 (-33.6%), from €3,872 to €2,571
- Deferred charges and accrued income +€980
new in 2025: €980
- Profit (loss) carried forward -€85,718
down €85,718 (-100%), from €85,718 to €0
- Other debts +€33,388
new in 2025: €33,388
- Trade debts -€1,617
down €1,617 (-61.2%), from €2,641 to €1,024
- Staff costs +€23,876
new in 2025: €23,876
- Gross operating margin -€10,378
down €10,378 (-15.5%), from €66,834 to €56,456
- Taxes -€7,344
down €7,344 (-52.5%), from €13,981 to €6,637
- Financial charges +€1,506
up €1,506 (+2,183%), from €69 to €1,575
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 | €95,257 | €41,946 | -€53,311 | -56.0% |
| Fixed assets | 21/28 | €3,872 | €2,571 | -€1,301 | -33.6% |
| Tangible fixed assets | 22/27 | €3,872 | €2,571 | -€1,301 | -33.6% |
| Furniture and vehicles | 24 | €3,872 | €2,571 | -€1,301 | -33.6% |
| Current assets | 29/58 | €91,385 | €39,375 | -€52,010 | -56.9% |
| Amounts receivable within one year | 40/41 | €16,613 | €21,177 | +€4,564 | +27.5% |
| Trade receivables | 40 | €12,577 | €14,157 | +€1,580 | +12.6% |
| Other amounts receivable | 41 | €4,036 | €7,020 | +€2,984 | +73.9% |
| Cash at bank and in hand | 54/58 | €74,772 | €17,218 | -€57,554 | -77.0% |
| Deferred charges and accrued income | 490/1 | - | €980 | +€980 | |
| Total equity and liabilities | 10/49 | €95,257 | €41,946 | -€53,311 | -56.0% |
| Equity | 10/15 | €85,719 | €1 | -€85,718 | -100.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,718 | €0 | -€85,718 | -100% |
| Amounts payable | 17/49 | €9,538 | €41,945 | +€32,407 | +340% |
| Amounts payable within one year | 42/48 | €9,538 | €41,945 | +€32,407 | +340% |
| Trade debts | 44 | €2,641 | €1,024 | -€1,617 | -61.2% |
| Suppliers | 440/4 | €2,641 | €1,024 | -€1,617 | -61.2% |
| Taxes, remuneration and social security | 45 | €6,897 | €7,533 | +€636 | +9.2% |
| Taxes | 450/3 | €4,475 | €4,320 | -€155 | -3.5% |
| Remuneration and social security | 454/9 | €2,422 | €3,213 | +€791 | +32.7% |
| Other amounts payable | 47/48 | - | €33,388 | +€33,388 | |
| Remuneration, social security and pensions | 62 | - | €23,876 | +€23,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,383 | €2,703 | +€320 | +13.4% |
| Other operating charges | 640/8 | - | €242 | +€242 | |
| Gross operating margin | 9900 | €66,834 | €56,456 | -€10,378 | -15.5% |
| Operating profit (loss) | 9901 | €64,451 | €29,635 | -€34,816 | -54.0% |
| Financial income | 75/76B | €5 | €4 | -€1 | -20.0% |
| Recurring financial income | 75 | €5 | €4 | -€1 | -20.0% |
| Financial charges | 65/66B | €69 | €1,575 | +€1,506 | +2,183% |
| Recurring financial charges | 65 | €69 | €1,575 | +€1,506 | +2,183% |
| Profit (loss) for the period before taxes | 9903 | €64,387 | €28,064 | -€36,323 | -56.4% |
| Income taxes | 67/77 | €13,981 | €6,637 | -€7,344 | -52.5% |
| Profit (loss) for the period | 9904 | €50,406 | €21,427 | -€28,979 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,406 | €21,427 | -€28,979 | -57.5% |
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 16 October 2026 via checked.be.