GESE 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.
GESE CONSULTING
Largest movements
- Stocks and contracts +€5,500
up €5,500 (+11.9%), from €46,074 to €51,574
- Tangible fixed assets -€2,135
down €2,135 (-14.2%), from €14,989 to €12,854
- Deferred charges and accrued income +€1,209
up €1,209 (+112%), from €1,082 to €2,290
- Other debts -€14,647
down €14,647 (-34.6%), from €42,304 to €27,657
- Reserves +€14,440
up €14,440 (+228%), from €6,320 to €20,760
- Trade debts +€8,416
up €8,416 (+178%), from €4,718 to €13,134
- Current portion of long-term debt -€2,987
no longer reported in 2025 (was €2,987)
- Tax, wage and social debts -€1,494
down €1,494 (-17.2%), from €8,679 to €7,185
- Gross operating margin +€11,869
up €11,869 (+94.2%), from €12,598 to €24,467
- Taxes +€4,333
up €4,333 (+222%), from €1,950 to €6,283
- Financial income +€2,259
up €2,259 (+371%), from €609 to €2,869
- Financial charges +€412
up €412 (+11.2%), from €3,671 to €4,083
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 | €91,054 | €95,190 | +€4,136 | +4.5% |
| Fixed assets | 21/28 | €21,749 | €19,219 | -€2,530 | -11.6% |
| Intangible fixed assets | 21 | €3,160 | €2,765 | -€395 | -12.5% |
| Tangible fixed assets | 22/27 | €14,989 | €12,854 | -€2,135 | -14.2% |
| Land and buildings | 22 | €6,196 | €5,422 | -€775 | -12.5% |
| Plant, machinery and equipment | 23 | €1,256 | €837 | -€419 | -33.3% |
| Furniture and vehicles | 24 | €7,537 | €6,595 | -€942 | -12.5% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €69,305 | €75,971 | +€6,666 | +9.6% |
| Stocks and contracts in progress | 3 | €46,074 | €51,574 | +€5,500 | +11.9% |
| Stocks | 30/36 | €46,074 | €51,574 | +€5,500 | +11.9% |
| Amounts receivable within one year | 40/41 | - | €36 | +€36 | |
| Trade receivables | 40 | - | €36 | +€36 | |
| Cash at bank and in hand | 54/58 | €22,150 | €22,071 | -€78 | -0.4% |
| Deferred charges and accrued income | 490/1 | €1,082 | €2,290 | +€1,209 | +112% |
| Total equity and liabilities | 10/49 | €91,054 | €95,190 | +€4,136 | +4.5% |
| Equity | 10/15 | €31,320 | €45,760 | +€14,440 | +46.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €6,320 | €20,760 | +€14,440 | +228% |
| Distributable reserves | 133 | €6,320 | €20,760 | +€14,440 | +228% |
| Amounts payable | 17/49 | €59,734 | €49,430 | -€10,304 | -17.2% |
| Amounts payable within one year | 42/48 | €59,734 | €49,422 | -€10,312 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €2,987 | - | -€2,987 | |
| Trade debts | 44 | €4,718 | €13,134 | +€8,416 | +178% |
| Suppliers | 440/4 | €4,718 | €13,134 | +€8,416 | +178% |
| Advances received on contracts in progress | 46 | €1,045 | €1,446 | +€401 | +38.3% |
| Taxes, remuneration and social security | 45 | €8,679 | €7,185 | -€1,494 | -17.2% |
| Taxes | 450/3 | €8,679 | €7,185 | -€1,494 | -17.2% |
| Other amounts payable | 47/48 | €42,304 | €27,657 | -€14,647 | -34.6% |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,530 | €2,530 | = | 0.0% |
| Gross operating margin | 9900 | €12,598 | €24,467 | +€11,869 | +94.2% |
| Operating profit (loss) | 9901 | €10,068 | €21,937 | +€11,869 | +118% |
| Financial income | 75/76B | €609 | €2,869 | +€2,259 | +371% |
| Recurring financial income | 75 | €609 | €2,869 | +€2,259 | +371% |
| Financial charges | 65/66B | €3,671 | €4,083 | +€412 | +11.2% |
| Recurring financial charges | 65 | €3,671 | €4,083 | +€412 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €7,007 | €20,722 | +€13,716 | +196% |
| Income taxes | 67/77 | €1,950 | €6,283 | +€4,333 | +222% |
| Profit (loss) for the period | 9904 | €5,057 | €14,440 | +€9,383 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €5,057 | €14,440 | +€9,383 | +186% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.