GIDD Consult: what changed
Two fiscal 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.
GIDD Consult
Largest movements
- Cash +€28,967
up €28,967 (+15.4%), from €187,854 to €216,821
mainly Net result for the year (+€27,703) and Depreciation (+€3,583)
- Tangible fixed assets -€3,583
no longer reported in 2025 (was €3,583)
- Profit (loss) carried forward +€27,703
up €27,703 (+16.1%), from €171,774 to €199,477
- Depreciation -€8,416
down €8,416 (-70.1%), from €11,999 to €3,583
- Gross operating margin +€3,920
up €3,920 (+10.9%), from €35,809 to €39,730
- Taxes +€2,121
up €2,121 (+35.6%), from €5,952 to €8,073
- Financial income +€697
up €697 (+1741575.0%), from €0 to €697
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.
Cash bridge derived
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 | €194,439 | €220,447 | +€26,008 | +13.4% |
| Fixed assets | 21/28 | €3,621 | €38 | -€3,583 | -98.9% |
| Tangible fixed assets | 22/27 | €3,583 | - | -€3,583 | |
| Furniture and vehicles | 24 | €3,583 | - | -€3,583 | |
| Financial fixed assets | 28 | €38 | €38 | = | 0.0% |
| Current assets | 29/58 | €190,817 | €220,409 | +€29,591 | +15.5% |
| Amounts receivable within one year | 40/41 | €1,615 | €1,884 | +€270 | +16.7% |
| Other amounts receivable | 41 | €1,615 | €1,884 | +€270 | +16.7% |
| Cash at bank and in hand | 54/58 | €187,854 | €216,821 | +€28,967 | +15.4% |
| Deferred charges and accrued income | 490/1 | €1,348 | €1,703 | +€355 | +26.3% |
| Total equity and liabilities | 10/49 | €194,439 | €220,447 | +€26,008 | +13.4% |
| Equity | 10/15 | €192,234 | €219,937 | +€27,703 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,774 | €199,477 | +€27,703 | +16.1% |
| Amounts payable | 17/49 | €2,205 | €510 | -€1,695 | -76.9% |
| Amounts payable within one year | 42/48 | €2,205 | €510 | -€1,695 | -76.9% |
| Current portion of amounts payable after more than one year | 42 | €1,713 | - | -€1,713 | |
| Trade debts | 44 | €181 | €176 | -€5 | -2.8% |
| Suppliers | 440/4 | €181 | €176 | -€5 | -2.8% |
| Taxes, remuneration and social security | 45 | €309 | €332 | +€23 | +7.4% |
| Taxes | 450/3 | €309 | €332 | +€23 | +7.4% |
| Other amounts payable | 47/48 | €1 | €1 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,999 | €3,583 | -€8,416 | -70.1% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Non-recurring operating charges | 66A | €22 | - | -€22 | |
| Gross operating margin | 9900 | €35,809 | €39,730 | +€3,920 | +10.9% |
| Operating profit (loss) | 9901 | €22,890 | €35,218 | +€12,328 | +53.9% |
| Financial income | 75/76B | €0 | €697 | +€697 | +1741575.0% |
| Recurring financial income | 75 | €0 | €697 | +€697 | +1741575.0% |
| Financial charges | 65/66B | €208 | €139 | -€69 | -33.1% |
| Recurring financial charges | 65 | €208 | €139 | -€69 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €22,682 | €35,776 | +€13,094 | +57.7% |
| Income taxes | 67/77 | €5,952 | €8,073 | +€2,121 | +35.6% |
| Profit (loss) for the period | 9904 | €16,730 | €27,703 | +€10,973 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,730 | €27,703 | +€10,973 | +65.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.