GEGA Consulting: what changed
GEGA Consulting
Largest movements
- Receivables within one year +€19,947
up €19,947 (+105%), from €19,027 to €38,975
- Cash -€8,572
down €8,572 (-18.2%), from €47,116 to €38,544
mainly Receivables within one year (-€19,947) and Tax, wage and social debts (-€8,628)
- Deferred charges and accrued income +€1,366
up €1,366 (+177%), from €771 to €2,136
- Tangible fixed assets +€1,357
new in 2025: €1,357
- Reserves +€24,097
up €24,097 (+57.9%), from €41,618 to €65,715
- Tax, wage and social debts -€8,628
down €8,628 (-55.4%), from €15,578 to €6,950
of which Taxes: -€8,678
- Other debts -€2,280
down €2,280 (-68.6%), from €3,323 to €1,043
- Trade debts +€908
up €908 (+26.8%), from €3,395 to €4,303
- Gross operating margin -€18,205
down €18,205 (-33.6%), from €54,157 to €35,952
- Taxes -€1,782
down €1,782 (-16.7%), from €10,672 to €8,890
- Financial charges +€710
up €710 (+57.6%), from €1,231 to €1,941
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,914 | €81,012 | +€14,098 | +21.1% |
| Fixed assets | 21/28 | - | €1,357 | +€1,357 | |
| Tangible fixed assets | 22/27 | - | €1,357 | +€1,357 | |
| Plant, machinery and equipment | 23 | - | €1,357 | +€1,357 | |
| Current assets | 29/58 | €66,914 | €79,655 | +€12,741 | +19.0% |
| Amounts receivable within one year | 40/41 | €19,027 | €38,975 | +€19,947 | +105% |
| Trade receivables | 40 | €19,027 | €38,975 | +€19,947 | +105% |
| Cash at bank and in hand | 54/58 | €47,116 | €38,544 | -€8,572 | -18.2% |
| Deferred charges and accrued income | 490/1 | €771 | €2,136 | +€1,366 | +177% |
| Total equity and liabilities | 10/49 | €66,914 | €81,012 | +€14,098 | +21.1% |
| Equity | 10/15 | €44,618 | €68,715 | +€24,097 | +54.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €41,618 | €65,715 | +€24,097 | +57.9% |
| Distributable reserves | 133 | €41,618 | €65,715 | +€24,097 | +57.9% |
| Amounts payable | 17/49 | €22,295 | €12,296 | -€9,999 | -44.8% |
| Amounts payable within one year | 42/48 | €22,295 | €12,296 | -€9,999 | -44.8% |
| Trade debts | 44 | €3,395 | €4,303 | +€908 | +26.8% |
| Suppliers | 440/4 | €3,395 | €4,303 | +€908 | +26.8% |
| Taxes, remuneration and social security | 45 | €15,578 | €6,950 | -€8,628 | -55.4% |
| Taxes | 450/3 | €15,405 | €6,727 | -€8,678 | -56.3% |
| Remuneration and social security | 454/9 | €173 | €223 | +€50 | +28.8% |
| Other amounts payable | 47/48 | €3,323 | €1,043 | -€2,280 | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17 | +€17 | |
| Other operating charges | 640/8 | €635 | €1,054 | +€419 | +65.9% |
| Gross operating margin | 9900 | €54,157 | €35,952 | -€18,205 | -33.6% |
| Operating profit (loss) | 9901 | €53,522 | €34,881 | -€18,641 | -34.8% |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €1,231 | €1,941 | +€710 | +57.6% |
| Recurring financial charges | 65 | €1,231 | €1,941 | +€710 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | €52,291 | €32,987 | -€19,303 | -36.9% |
| Income taxes | 67/77 | €10,672 | €8,890 | -€1,782 | -16.7% |
| Profit (loss) for the period | 9904 | €41,618 | €24,097 | -€17,521 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,618 | €24,097 | -€17,521 | -42.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.