GILCHRIEST 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.
GILCHRIEST CONSULT
Largest movements
- Cash +€8,706
up €8,706 (+18.2%), from €47,806 to €56,512
mainly Depreciation (+€5,506) and Net result for the year (+€4,708)
- Tangible fixed assets -€5,506
down €5,506 (-13.5%), from €40,645 to €35,139
of which Land and buildings: -€5,392
- Receivables within one year -€1,354
down €1,354 (-77.3%), from €1,751 to €397
of which Other amounts receivable: -€1,354
- Profit (loss) carried forward +€4,708
up €4,708 (+22.3%), from -€21,129 to -€16,421
- Other debts -€2,831
down €2,831 (-3.4%), from €83,444 to €80,613
- Gross operating margin +€10,747
up €10,747 (+708%), from €1,518 to €12,265
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 | €90,202 | €92,048 | +€1,846 | +2.0% |
| Fixed assets | 21/28 | €40,645 | €35,139 | -€5,506 | -13.5% |
| Tangible fixed assets | 22/27 | €40,645 | €35,139 | -€5,506 | -13.5% |
| Land and buildings | 22 | €39,713 | €34,321 | -€5,392 | -13.6% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €932 | €818 | -€114 | -12.2% |
| Current assets | 29/58 | €49,557 | €56,909 | +€7,352 | +14.8% |
| Amounts receivable within one year | 40/41 | €1,751 | €397 | -€1,354 | -77.3% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €1,751 | €397 | -€1,354 | -77.3% |
| Cash at bank and in hand | 54/58 | €47,806 | €56,512 | +€8,706 | +18.2% |
| Total equity and liabilities | 10/49 | €90,202 | €92,048 | +€1,846 | +2.0% |
| Equity | 10/15 | €6,583 | €11,291 | +€4,708 | +71.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,512 | €21,512 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €21,512 | €21,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,129 | -€16,421 | +€4,708 | +22.3% |
| Amounts payable | 17/49 | €83,619 | €80,757 | -€2,862 | -3.4% |
| Amounts payable within one year | 42/48 | €83,619 | €80,757 | -€2,862 | -3.4% |
| Trade debts | 44 | €175 | €144 | -€31 | -17.7% |
| Suppliers | 440/4 | €175 | €144 | -€31 | -17.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €83,444 | €80,613 | -€2,831 | -3.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,506 | €5,506 | = | 0.0% |
| Other operating charges | 640/8 | €1,894 | €1,970 | +€76 | +4.0% |
| Gross operating margin | 9900 | €1,518 | €12,265 | +€10,747 | +708% |
| Operating profit (loss) | 9901 | -€5,882 | €4,789 | +€10,671 | |
| Financial income | 75/76B | €156 | €255 | +€99 | +63.5% |
| Recurring financial income | 75 | €156 | €255 | +€99 | +63.5% |
| Financial charges | 65/66B | €327 | €336 | +€9 | +2.8% |
| Recurring financial charges | 65 | €327 | €336 | +€9 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,053 | €4,708 | +€10,761 | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€6,053 | €4,708 | +€10,761 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,053 | €4,708 | +€10,761 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.