GiG 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.
GiG Consult
Largest movements
- Cash +€39,577
up €39,577 (+47.8%), from €82,763 to €122,341
mainly Net result for the year (+€55,903) and Other debts (+€5,573)
- Tangible fixed assets +€18,646
up €18,646 (+225%), from €8,279 to €26,924
of which Plant, machinery and equipment: +€16,648
- Deferred charges and accrued income -€2,979
no longer reported in 2025 (was €2,979)
- Receivables within one year +€2,950
new in 2025: €2,950
- Profit (loss) carried forward +€55,903
up €55,903 (+87.8%), from €63,683 to €119,586
- Other debts +€5,573
up €5,573 (+1,316%), from €423 to €5,996
- Tax, wage and social debts -€3,511
down €3,511 (-17.5%), from €20,059 to €16,548
- Gross operating margin -€5,714
down €5,714 (-6.6%), from €86,040 to €80,326
- Depreciation +€2,452
up €2,452 (+129%), from €1,905 to €4,357
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 | €94,021 | €152,215 | +€58,194 | +61.9% |
| Fixed assets | 21/28 | €8,279 | €26,924 | +€18,646 | +225% |
| Tangible fixed assets | 22/27 | €8,279 | €26,924 | +€18,646 | +225% |
| Plant, machinery and equipment | 23 | €1,666 | €18,314 | +€16,648 | +999% |
| Furniture and vehicles | 24 | €6,613 | €8,610 | +€1,997 | +30.2% |
| Current assets | 29/58 | €85,742 | €125,291 | +€39,548 | +46.1% |
| Amounts receivable within one year | 40/41 | - | €2,950 | +€2,950 | |
| Other amounts receivable | 41 | - | €2,950 | +€2,950 | |
| Cash at bank and in hand | 54/58 | €82,763 | €122,341 | +€39,577 | +47.8% |
| Deferred charges and accrued income | 490/1 | €2,979 | - | -€2,979 | |
| Total equity and liabilities | 10/49 | €94,021 | €152,215 | +€58,194 | +61.9% |
| Equity | 10/15 | €68,683 | €124,586 | +€55,903 | +81.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,683 | €119,586 | +€55,903 | +87.8% |
| Amounts payable | 17/49 | €25,338 | €27,629 | +€2,291 | +9.0% |
| Amounts payable within one year | 42/48 | €25,338 | €27,629 | +€2,291 | +9.0% |
| Trade debts | 44 | €4,856 | €5,085 | +€229 | +4.7% |
| Suppliers | 440/4 | €4,856 | €5,085 | +€229 | +4.7% |
| Taxes, remuneration and social security | 45 | €20,059 | €16,548 | -€3,511 | -17.5% |
| Taxes | 450/3 | €20,059 | €16,548 | -€3,511 | -17.5% |
| Other amounts payable | 47/48 | €423 | €5,996 | +€5,573 | +1,316% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,905 | €4,357 | +€2,452 | +129% |
| Other operating charges | 640/8 | €1,269 | €1,495 | +€226 | +17.8% |
| Gross operating margin | 9900 | €86,040 | €80,326 | -€5,714 | -6.6% |
| Operating profit (loss) | 9901 | €82,866 | €74,475 | -€8,392 | -10.1% |
| Financial income | 75/76B | €0 | €5 | +€5 | +2,148% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +2,148% |
| Financial charges | 65/66B | €1,784 | €2,032 | +€248 | +13.9% |
| Recurring financial charges | 65 | €1,784 | €2,032 | +€248 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €81,083 | €72,448 | -€8,635 | -10.6% |
| Income taxes | 67/77 | €17,400 | €16,544 | -€856 | -4.9% |
| Profit (loss) for the period | 9904 | €63,683 | €55,903 | -€7,779 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,683 | €55,903 | -€7,779 | -12.2% |
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 17 October 2026 via checked.be.