GerLex 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.
GerLex Consulting
Largest movements
- Cash +€16,166
up €16,166 (+29.6%), from €54,627 to €70,794
mainly Net result for the year (+€14,829) and Tax, wage and social debts (+€3,591)
- Receivables within one year +€2,385
up €2,385 (+1,543%), from €155 to €2,539
- Tangible fixed assets -€1,260
down €1,260 (-28.5%), from €4,417 to €3,157
- Profit (loss) carried forward +€14,829
up €14,829 (+27.4%), from €54,147 to €68,976
- Tax, wage and social debts +€3,591
up €3,591 (+262%), from €1,370 to €4,961
- Other debts -€869
no longer reported in 2025 (was €869)
- Gross operating margin -€29,299
down €29,299 (-57.7%), from €50,770 to €21,472
- Taxes -€5,469
down €5,469 (-55.1%), from €9,930 to €4,461
- Depreciation -€2,337
down €2,337 (-64.7%), from €3,614 to €1,278
- Other operating charges -€694
down €694 (-63.4%), from €1,093 to €400
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 | €59,386 | €76,937 | +€17,550 | +29.6% |
| Fixed assets | 21/28 | €4,417 | €3,157 | -€1,260 | -28.5% |
| Tangible fixed assets | 22/27 | €4,417 | €3,157 | -€1,260 | -28.5% |
| Furniture and vehicles | 24 | €4,417 | €3,157 | -€1,260 | -28.5% |
| Current assets | 29/58 | €54,969 | €73,779 | +€18,810 | +34.2% |
| Amounts receivable within one year | 40/41 | €155 | €2,539 | +€2,385 | +1,543% |
| Other amounts receivable | 41 | €155 | €2,539 | +€2,385 | +1,543% |
| Cash at bank and in hand | 54/58 | €54,627 | €70,794 | +€16,166 | +29.6% |
| Deferred charges and accrued income | 490/1 | €187 | €446 | +€259 | +138% |
| Total equity and liabilities | 10/49 | €59,386 | €76,937 | +€17,550 | +29.6% |
| Equity | 10/15 | €57,147 | €71,976 | +€14,829 | +25.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,147 | €68,976 | +€14,829 | +27.4% |
| Amounts payable | 17/49 | €2,240 | €4,961 | +€2,721 | +122% |
| Amounts payable within one year | 42/48 | €2,240 | €4,961 | +€2,721 | +122% |
| Taxes, remuneration and social security | 45 | €1,370 | €4,961 | +€3,591 | +262% |
| Taxes | 450/3 | €1,370 | €4,961 | +€3,591 | +262% |
| Other amounts payable | 47/48 | €869 | - | -€869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,614 | €1,278 | -€2,337 | -64.7% |
| Other operating charges | 640/8 | €1,093 | €400 | -€694 | -63.4% |
| Gross operating margin | 9900 | €50,770 | €21,472 | -€29,299 | -57.7% |
| Operating profit (loss) | 9901 | €46,063 | €19,795 | -€26,268 | -57.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €105 | €505 | +€400 | +381% |
| Recurring financial charges | 65 | €105 | €505 | +€400 | +381% |
| Profit (loss) for the period before taxes | 9903 | €45,958 | €19,290 | -€26,668 | -58.0% |
| Income taxes | 67/77 | €9,930 | €4,461 | -€5,469 | -55.1% |
| Profit (loss) for the period | 9904 | €36,028 | €14,829 | -€21,199 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,028 | €14,829 | -€21,199 | -58.8% |
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 13 October 2026 via checked.be.