Gers 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.
Gers Consulting
Largest movements
- Tangible fixed assets -€68,615
down €68,615 (-92.3%), from €74,358 to €5,743
of which Furniture and vehicles: -€68,257
- Cash +€21,900
up €21,900 (+10.7%), from €205,161 to €227,061
mainly Investment in fixed assets (net) (+€46,397) and Depreciation (+€22,218)
- Receivables within one year -€20,967
down €20,967 (-60.0%), from €34,940 to €13,973
of which Trade receivables: -€29,572
- Reserves -€53,968
down €53,968 (-18.3%), from €294,426 to €240,458
- Tax, wage and social debts -€13,434
no longer reported in 2025 (was €13,434)
- Gross operating margin -€116,936
down €116,936 (-73.1%), from €160,019 to €43,082
- Taxes -€36,609
down €36,609 (-83.5%), from €43,818 to €7,209
- Depreciation -€6,768
down €6,768 (-23.3%), from €28,985 to €22,218
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 | €314,459 | €246,777 | -€67,682 | -21.5% |
| Fixed assets | 21/28 | €74,358 | €5,743 | -€68,615 | -92.3% |
| Tangible fixed assets | 22/27 | €74,358 | €5,743 | -€68,615 | -92.3% |
| Plant, machinery and equipment | 23 | €399 | €41 | -€357 | -89.7% |
| Furniture and vehicles | 24 | €73,959 | €5,702 | -€68,257 | -92.3% |
| Current assets | 29/58 | €240,101 | €241,034 | +€933 | +0.4% |
| Amounts receivable within one year | 40/41 | €34,940 | €13,973 | -€20,967 | -60.0% |
| Trade receivables | 40 | €31,677 | €2,105 | -€29,572 | -93.4% |
| Other amounts receivable | 41 | €3,263 | €11,867 | +€8,604 | +264% |
| Cash at bank and in hand | 54/58 | €205,161 | €227,061 | +€21,900 | +10.7% |
| Total equity and liabilities | 10/49 | €314,459 | €246,777 | -€67,682 | -21.5% |
| Equity | 10/15 | €300,626 | €246,658 | -€53,968 | -18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €294,426 | €240,458 | -€53,968 | -18.3% |
| Distributable reserves | 133 | €294,426 | €240,458 | -€53,968 | -18.3% |
| Amounts payable | 17/49 | €13,833 | €119 | -€13,714 | -99.1% |
| Amounts payable within one year | 42/48 | €13,833 | €119 | -€13,714 | -99.1% |
| Trade debts | 44 | €399 | €119 | -€280 | -70.2% |
| Suppliers | 440/4 | €399 | €119 | -€280 | -70.2% |
| Taxes, remuneration and social security | 45 | €13,434 | - | -€13,434 | |
| Taxes | 450/3 | €13,434 | - | -€13,434 | |
| Non-recurring operating income | 76A | €1,090 | - | -€1,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,985 | €22,218 | -€6,768 | -23.3% |
| Other operating charges | 640/8 | €1,014 | €271 | -€743 | -73.3% |
| Non-recurring operating charges | 66A | - | €3,174 | +€3,174 | |
| Gross operating margin | 9900 | €160,019 | €43,082 | -€116,936 | -73.1% |
| Operating profit (loss) | 9901 | €130,020 | €17,420 | -€112,600 | -86.6% |
| Financial income | 75/76B | €1,279 | €595 | -€685 | -53.5% |
| Recurring financial income | 75 | €1,279 | €595 | -€685 | -53.5% |
| Financial charges | 65/66B | €1,246 | €158 | -€1,088 | -87.3% |
| Recurring financial charges | 65 | €1,246 | €158 | -€1,088 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | €130,053 | €17,857 | -€112,196 | -86.3% |
| Income taxes | 67/77 | €43,818 | €7,209 | -€36,609 | -83.5% |
| Profit (loss) for the period | 9904 | €86,235 | €10,647 | -€75,587 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €86,235 | €10,647 | -€75,587 | -87.7% |
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 20 October 2026 via checked.be.