Gilis 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.
Gilis Consulting
Largest movements
- Tangible fixed assets -€16,504
down €16,504 (-16.1%), from €102,490 to €85,986
of which Land and buildings: -€10,800
- Receivables within one year -€5,865
down €5,865 (-79.7%), from €7,359 to €1,494
of which Trade receivables: -€5,990
- Cash +€4,772
up €4,772 (+471%), from €1,012 to €5,785
mainly Depreciation (+€16,504) and Receivables within one year (+€5,865)
- Deferred charges and accrued income -€1,395
down €1,395 (-100%), from €1,395 to €0
- Debts after one year -€16,098
down €16,098 (-25.5%), from €63,064 to €46,966
- Profit (loss) carried forward +€4,234
up €4,234 (+2.1%), from -€200,143 to -€195,909
- Trade debts -€3,752
down €3,752 (-72.4%), from €5,180 to €1,428
- Other debts -€2,145
down €2,145 (-1.7%), from €125,822 to €123,677
- Accrued charges and deferred income -€2,018
down €2,018 (-100%), from €2,018 to €0
- Gross operating margin +€2,374
up €2,374 (+9.8%), from €24,329 to €26,703
- Financial charges -€751
down €751 (-17.1%), from €4,391 to €3,640
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 | €112,255 | €93,264 | -€18,991 | -16.9% |
| Fixed assets | 21/28 | €102,490 | €85,986 | -€16,504 | -16.1% |
| Tangible fixed assets | 22/27 | €102,490 | €85,986 | -€16,504 | -16.1% |
| Land and buildings | 22 | €54,000 | €43,200 | -€10,800 | -20.0% |
| Plant, machinery and equipment | 23 | €48,490 | €42,786 | -€5,704 | -11.8% |
| Current assets | 29/58 | €9,766 | €7,278 | -€2,487 | -25.5% |
| Amounts receivable within one year | 40/41 | €7,359 | €1,494 | -€5,865 | -79.7% |
| Trade receivables | 40 | €5,990 | €0 | -€5,990 | -100% |
| Other amounts receivable | 41 | €1,369 | €1,494 | +€124 | +9.1% |
| Cash at bank and in hand | 54/58 | €1,012 | €5,785 | +€4,772 | +471% |
| Deferred charges and accrued income | 490/1 | €1,395 | €0 | -€1,395 | -100% |
| Total equity and liabilities | 10/49 | €112,255 | €93,264 | -€18,991 | -16.9% |
| Equity | 10/15 | -€100,143 | -€95,909 | +€4,234 | +4.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,143 | -€195,909 | +€4,234 | +2.1% |
| Amounts payable | 17/49 | €212,398 | €189,173 | -€23,226 | -10.9% |
| Amounts payable after more than one year | 17 | €63,064 | €46,966 | -€16,098 | -25.5% |
| Financial debts | 170/4 | €63,064 | €46,966 | -€16,098 | -25.5% |
| Amounts payable within one year | 42/48 | €147,316 | €142,207 | -€5,109 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €15,333 | €16,098 | +€765 | +5.0% |
| Trade debts | 44 | €5,180 | €1,428 | -€3,752 | -72.4% |
| Suppliers | 440/4 | €5,180 | €1,428 | -€3,752 | -72.4% |
| Taxes, remuneration and social security | 45 | €982 | €1,004 | +€22 | +2.3% |
| Taxes | 450/3 | €982 | €1,004 | +€22 | +2.3% |
| Other amounts payable | 47/48 | €125,822 | €123,677 | -€2,145 | -1.7% |
| Accrued charges and deferred income | 492/3 | €2,018 | €0 | -€2,018 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,504 | €16,504 | = | 0.0% |
| Other operating charges | 640/8 | €2,256 | €2,325 | +€69 | +3.1% |
| Gross operating margin | 9900 | €24,329 | €26,703 | +€2,374 | +9.8% |
| Operating profit (loss) | 9901 | €5,569 | €7,874 | +€2,305 | +41.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,391 | €3,640 | -€751 | -17.1% |
| Recurring financial charges | 65 | €4,391 | €3,640 | -€751 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €1,178 | €4,234 | +€3,056 | +259% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,178 | €4,234 | +€3,056 | +259% |
| Profit (loss) for the period to be appropriated | 9905 | €1,178 | €4,234 | +€3,056 | +259% |
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 28 October 2026 via checked.be.