GI 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.
GI Consulting
Largest movements
- Receivables within one year +€44,388
up €44,388 (+68.0%), from €65,309 to €109,697
of which Trade receivables: +€44,145
- Cash -€17,869
down €17,869 (-65.4%), from €27,330 to €9,461
mainly Receivables within one year (-€44,388) and Tax, wage and social debts (-€4,708)
- Tangible fixed assets -€6,498
down €6,498 (-39.2%), from €16,560 to €10,062
of which Furniture and vehicles: -€4,406
- Trade debts +€17,336
up €17,336 (+28.4%), from €60,971 to €78,307
- Profit (loss) carried forward +€6,048
up €6,048, from -€3,852 to €2,196
- Current portion of long-term debt +€5,872
up €5,872 (+300%), from €1,955 to €7,827
- Tax, wage and social debts -€4,708
down €4,708 (-92.8%), from €5,075 to €367
of which Remuneration and social security: -€4,724
- Other debts -€4,527
down €4,527 (-9.5%), from €47,450 to €42,923
- Gross operating margin +€27,338
up €27,338, from -€12,094 to €15,244
- Depreciation +€1,521
up €1,521 (+30.6%), from €4,976 to €6,497
- Other operating charges -€1,245
down €1,245 (-75.7%), from €1,645 to €400
- Financial charges +€382
up €382 (+21.6%), from €1,769 to €2,151
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 | €114,599 | €134,620 | +€20,021 | +17.5% |
| Fixed assets | 21/28 | €21,960 | €15,462 | -€6,498 | -29.6% |
| Tangible fixed assets | 22/27 | €16,560 | €10,062 | -€6,498 | -39.2% |
| Plant, machinery and equipment | 23 | €4,712 | €3,139 | -€1,573 | -33.4% |
| Furniture and vehicles | 24 | €11,219 | €6,813 | -€4,406 | -39.3% |
| Leasing and similar rights | 25 | €629 | €110 | -€519 | -82.5% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €92,639 | €119,158 | +€26,519 | +28.6% |
| Amounts receivable within one year | 40/41 | €65,309 | €109,697 | +€44,388 | +68.0% |
| Trade receivables | 40 | €59,858 | €104,003 | +€44,145 | +73.7% |
| Other amounts receivable | 41 | €5,451 | €5,694 | +€243 | +4.5% |
| Cash at bank and in hand | 54/58 | €27,330 | €9,461 | -€17,869 | -65.4% |
| Total equity and liabilities | 10/49 | €114,599 | €134,620 | +€20,021 | +17.5% |
| Equity | 10/15 | -€852 | €5,196 | +€6,048 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,852 | €2,196 | +€6,048 | |
| Amounts payable | 17/49 | €115,451 | €129,424 | +€13,973 | +12.1% |
| Amounts payable within one year | 42/48 | €115,451 | €129,424 | +€13,973 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €1,955 | €7,827 | +€5,872 | +300% |
| Trade debts | 44 | €60,971 | €78,307 | +€17,336 | +28.4% |
| Suppliers | 440/4 | €60,971 | €78,307 | +€17,336 | +28.4% |
| Taxes, remuneration and social security | 45 | €5,075 | €367 | -€4,708 | -92.8% |
| Taxes | 450/3 | €175 | €191 | +€16 | +9.1% |
| Remuneration and social security | 454/9 | €4,900 | €176 | -€4,724 | -96.4% |
| Other amounts payable | 47/48 | €47,450 | €42,923 | -€4,527 | -9.5% |
| Non-recurring operating income | 76A | €9,320 | - | -€9,320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,976 | €6,497 | +€1,521 | +30.6% |
| Other operating charges | 640/8 | €1,645 | €400 | -€1,245 | -75.7% |
| Gross operating margin | 9900 | -€12,094 | €15,244 | +€27,338 | |
| Operating profit (loss) | 9901 | -€18,715 | €8,347 | +€27,062 | |
| Financial income | 75/76B | €50 | €8 | -€42 | -84.0% |
| Recurring financial income | 75 | €50 | €8 | -€42 | -84.0% |
| Financial charges | 65/66B | €1,769 | €2,151 | +€382 | +21.6% |
| Recurring financial charges | 65 | €1,769 | €2,151 | +€382 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,434 | €6,204 | +€26,638 | |
| Income taxes | 67/77 | €174 | €156 | -€18 | -10.3% |
| Profit (loss) for the period | 9904 | -€20,608 | €6,048 | +€26,656 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,608 | €6,048 | +€26,656 |
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 19 October 2026 via checked.be.