Ghijs 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.
Ghijs Consulting
Largest movements
- Cash +€19,576
up €19,576 (+26.7%), from €73,405 to €92,981
mainly Net result for the year (+€51,520) and Depreciation (+€3,816)
- Tangible fixed assets +€18,796
up €18,796 (+284%), from €6,610 to €25,406
of which Land and buildings: +€22,841
- Receivables within one year +€9,375
up €9,375 (+68.6%), from €13,671 to €23,046
of which Other amounts receivable: +€6,086
- Reserves +€51,520
up €51,520 (+64.6%), from €79,698 to €131,219
- Other debts -€2,051
down €2,051 (-100%), from €2,051 to €0
- Gross operating margin +€11,842
up €11,842 (+20.2%), from €58,501 to €70,343
- Taxes +€2,209
up €2,209 (+18.9%), from €11,667 to €13,876
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 | €94,104 | €142,177 | +€48,073 | +51.1% |
| Fixed assets | 21/28 | €6,610 | €25,406 | +€18,796 | +284% |
| Tangible fixed assets | 22/27 | €6,610 | €25,406 | +€18,796 | +284% |
| Land and buildings | 22 | - | €22,841 | +€22,841 | |
| Plant, machinery and equipment | 23 | €6,610 | €2,565 | -€4,045 | -61.2% |
| Current assets | 29/58 | €87,494 | €116,771 | +€29,277 | +33.5% |
| Amounts receivable within one year | 40/41 | €13,671 | €23,046 | +€9,375 | +68.6% |
| Trade receivables | 40 | €13,671 | €16,960 | +€3,289 | +24.1% |
| Other amounts receivable | 41 | €0 | €6,086 | +€6,086 | |
| Cash at bank and in hand | 54/58 | €73,405 | €92,981 | +€19,576 | +26.7% |
| Deferred charges and accrued income | 490/1 | €418 | €744 | +€326 | +77.9% |
| Total equity and liabilities | 10/49 | €94,104 | €142,177 | +€48,073 | +51.1% |
| Equity | 10/15 | €81,698 | €133,219 | +€51,520 | +63.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €79,698 | €131,219 | +€51,520 | +64.6% |
| Distributable reserves | 133 | €79,698 | €131,219 | +€51,520 | +64.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €12,406 | €8,959 | -€3,448 | -27.8% |
| Amounts payable within one year | 42/48 | €12,406 | €8,959 | -€3,448 | -27.8% |
| Trade debts | 44 | €252 | €229 | -€23 | -9.1% |
| Suppliers | 440/4 | €252 | €229 | -€23 | -9.1% |
| Taxes, remuneration and social security | 45 | €10,103 | €8,729 | -€1,374 | -13.6% |
| Taxes | 450/3 | €10,103 | €8,729 | -€1,374 | -13.6% |
| Other amounts payable | 47/48 | €2,051 | €0 | -€2,051 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,567 | €3,816 | +€248 | +7.0% |
| Other operating charges | 640/8 | €426 | €818 | +€391 | +91.8% |
| Non-recurring operating charges | 66A | - | €489 | +€489 | |
| Gross operating margin | 9900 | €58,501 | €70,343 | +€11,842 | +20.2% |
| Operating profit (loss) | 9901 | €54,507 | €65,221 | +€10,714 | +19.7% |
| Financial income | 75/76B | €0 | €250 | +€250 | |
| Recurring financial income | 75 | €0 | €250 | +€250 | |
| Financial charges | 65/66B | €79 | €74 | -€5 | -5.9% |
| Recurring financial charges | 65 | €79 | €74 | -€5 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €54,428 | €65,396 | +€10,968 | +20.2% |
| Income taxes | 67/77 | €11,667 | €13,876 | +€2,209 | +18.9% |
| Profit (loss) for the period | 9904 | €42,761 | €51,520 | +€8,759 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,761 | €51,520 | +€8,759 | +20.5% |
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 29 October 2026 via checked.be.