GIA Consult: 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.
GIA Consult
Largest movements
- Tangible fixed assets -€12,965
down €12,965 (-20.8%), from €62,347 to €49,381
- Cash -€4,243
down €4,243 (-53.6%), from €7,914 to €3,671
mainly Other debts (-€15,631) and Receivables within one year (-€3,161)
- Receivables within one year +€3,161
up €3,161 (+105%), from €2,997 to €6,158
- Other debts -€15,631
down €15,631 (-24.3%), from €64,369 to €48,738
- Trade debts +€3,099
up €3,099 (+549%), from €564 to €3,663
- Tax, wage and social debts -€1,705
down €1,705 (-47.0%), from €3,630 to €1,925
- Depreciation +€10,486
up €10,486 (+423%), from €2,480 to €12,965
- Gross operating margin +€8,307
up €8,307 (+114%), from €7,298 to €15,604
- Taxes -€333
down €333 (-33.0%), from €1,010 to €677
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 | €73,471 | €59,390 | -€14,081 | -19.2% |
| Fixed assets | 21/28 | €62,347 | €49,381 | -€12,965 | -20.8% |
| Tangible fixed assets | 22/27 | €62,347 | €49,381 | -€12,965 | -20.8% |
| Furniture and vehicles | 24 | €62,347 | €49,381 | -€12,965 | -20.8% |
| Current assets | 29/58 | €11,124 | €10,008 | -€1,116 | -10.0% |
| Amounts receivable within one year | 40/41 | €2,997 | €6,158 | +€3,161 | +105% |
| Trade receivables | 40 | €2,997 | €6,158 | +€3,161 | +105% |
| Cash at bank and in hand | 54/58 | €7,914 | €3,671 | -€4,243 | -53.6% |
| Deferred charges and accrued income | 490/1 | €213 | €180 | -€34 | -15.8% |
| Total equity and liabilities | 10/49 | €73,471 | €59,390 | -€14,081 | -19.2% |
| Equity | 10/15 | €4,815 | €4,856 | +€41 | +0.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,815 | €1,856 | +€41 | +2.3% |
| Distributable reserves | 133 | €1,815 | €1,856 | +€41 | +2.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €68,655 | €54,534 | -€14,122 | -20.6% |
| Amounts payable within one year | 42/48 | €68,564 | €54,327 | -€14,237 | -20.8% |
| Trade debts | 44 | €564 | €3,663 | +€3,099 | +549% |
| Suppliers | 440/4 | €564 | €3,663 | +€3,099 | +549% |
| Taxes, remuneration and social security | 45 | €3,630 | €1,925 | -€1,705 | -47.0% |
| Taxes | 450/3 | €3,630 | €1,925 | -€1,705 | -47.0% |
| Other amounts payable | 47/48 | €64,369 | €48,738 | -€15,631 | -24.3% |
| Accrued charges and deferred income | 492/3 | €92 | €207 | +€115 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,480 | €12,965 | +€10,486 | +423% |
| Other operating charges | 640/8 | €326 | €246 | -€80 | -24.6% |
| Gross operating margin | 9900 | €7,298 | €15,604 | +€8,307 | +114% |
| Operating profit (loss) | 9901 | €4,492 | €2,393 | -€2,099 | -46.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €9 | +€9 | |
| Recurring financial charges | 65 | - | €9 | +€9 | |
| Profit (loss) for the period before taxes | 9903 | €4,492 | €2,384 | -€2,108 | -46.9% |
| Income taxes | 67/77 | €1,010 | €677 | -€333 | -33.0% |
| Profit (loss) for the period | 9904 | €3,481 | €1,707 | -€1,774 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,481 | €1,707 | -€1,774 | -51.0% |
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 22 October 2026 via checked.be.