GEKA CONSULT: 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.
GEKA CONSULT
Largest movements
- Cash +€70,425
up €70,425 (+150%), from €47,102 to €117,527
mainly Net result for the year (+€58,159) and Tax, wage and social debts (+€23,977)
- Current investments +€7,502
new in 2025: €7,502
- Receivables within one year +€2,243
up €2,243 (+21.0%), from €10,680 to €12,923
of which Trade receivables: +€12,923
- Tangible fixed assets +€2,195
up €2,195 (+76.6%), from €2,866 to €5,061
of which Plant, machinery and equipment: +€3,262
- Profit (loss) carried forward +€58,159
up €58,159 (+142%), from €41,081 to €99,240
- Tax, wage and social debts +€23,977
up €23,977 (+153%), from €15,721 to €39,698
- Gross operating margin +€18,334
up €18,334 (+32.4%), from €56,539 to €74,873
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 | €61,223 | €143,610 | +€82,387 | +135% |
| Fixed assets | 21/28 | €2,866 | €5,061 | +€2,195 | +76.6% |
| Tangible fixed assets | 22/27 | €2,866 | €5,061 | +€2,195 | +76.6% |
| Land and buildings | 22 | €2,567 | €1,500 | -€1,067 | -41.6% |
| Plant, machinery and equipment | 23 | €299 | €3,561 | +€3,262 | +1,091% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Current assets | 29/58 | €58,357 | €138,549 | +€80,192 | +137% |
| Amounts receivable within one year | 40/41 | €10,680 | €12,923 | +€2,243 | +21.0% |
| Trade receivables | 40 | - | €12,923 | +€12,923 | |
| Other amounts receivable | 41 | €10,680 | - | -€10,680 | |
| Current investments | 50/53 | - | €7,502 | +€7,502 | |
| Cash at bank and in hand | 54/58 | €47,102 | €117,527 | +€70,425 | +150% |
| Deferred charges and accrued income | 490/1 | €575 | €597 | +€23 | +3.9% |
| Total equity and liabilities | 10/49 | €61,223 | €143,610 | +€82,387 | +135% |
| Equity | 10/15 | €44,081 | €102,240 | +€58,159 | +132% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,081 | €99,240 | +€58,159 | +142% |
| Amounts payable | 17/49 | €17,142 | €41,370 | +€24,228 | +141% |
| Amounts payable within one year | 42/48 | €17,142 | €41,370 | +€24,228 | +141% |
| Trade debts | 44 | €601 | €774 | +€172 | +28.6% |
| Suppliers | 440/4 | €601 | €774 | +€172 | +28.6% |
| Taxes, remuneration and social security | 45 | €15,721 | €39,698 | +€23,977 | +153% |
| Taxes | 450/3 | €15,721 | €39,698 | +€23,977 | +153% |
| Other amounts payable | 47/48 | €819 | €898 | +€79 | +9.7% |
| Non-recurring operating income | 76A | €89,757 | - | -€89,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,073 | €1,647 | +€574 | +53.5% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €56,539 | €74,873 | +€18,334 | +32.4% |
| Operating profit (loss) | 9901 | €55,078 | €72,706 | +€17,628 | +32.0% |
| Financial income | 75/76B | - | €272 | +€272 | |
| Recurring financial income | 75 | - | €272 | +€272 | |
| Financial charges | 65/66B | €75 | €163 | +€88 | +118% |
| Recurring financial charges | 65 | €75 | €163 | +€88 | +118% |
| Profit (loss) for the period before taxes | 9903 | €55,004 | €72,816 | +€17,812 | +32.4% |
| Income taxes | 67/77 | €13,923 | €14,657 | +€735 | +5.3% |
| Profit (loss) for the period | 9904 | €41,081 | €58,159 | +€17,078 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,081 | €58,159 | +€17,078 | +41.6% |
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 14 October 2026 via checked.be.