GILISSEN CONSULTING: what changed
GILISSEN CONSULTING
Largest movements
- Tangible fixed assets -€21,302
down €21,302 (-11.5%), from €185,388 to €164,087
of which Furniture and vehicles: -€20,113
- Cash -€2,611
down €2,611 (-74.7%), from €3,496 to €885
mainly Other debts (-€54,013) and Contributions, distributions and other (-€15,000)
- Other debts -€54,013
down €54,013 (-59.3%), from €91,149 to €37,136
- Short-term financial debts +€13,000
new in 2025: €13,000
- Reserves +€11,000
up €11,000 (+37.9%), from €29,000 to €40,000
- Accrued charges and deferred income +€2,676
new in 2025: €2,676
- Tax, wage and social debts +€2,359
up €2,359 (+73.7%), from €3,200 to €5,559
- Gross operating margin +€53,252
up €53,252 (+307%), from €17,369 to €70,621
- Depreciation +€20,554
up €20,554 (+440%), from €4,667 to €25,221
- Taxes +€10,550
up €10,550 (+352%), from €2,994 to €13,544
- Other operating charges +€4,387
up €4,387 (+413%), from €1,062 to €5,449
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,722 | €173,684 | -€25,039 | -12.6% |
| Fixed assets | 21/28 | €185,388 | €164,087 | -€21,302 | -11.5% |
| Tangible fixed assets | 22/27 | €185,388 | €164,087 | -€21,302 | -11.5% |
| Land and buildings | 22 | €87,405 | €86,217 | -€1,189 | -1.4% |
| Furniture and vehicles | 24 | €97,612 | €77,498 | -€20,113 | -20.6% |
| Other tangible fixed assets | 26 | €371 | €371 | = | 0.0% |
| Current assets | 29/58 | €13,334 | €9,597 | -€3,737 | -28.0% |
| Amounts receivable within one year | 40/41 | €9,838 | €8,712 | -€1,126 | -11.4% |
| Trade receivables | 40 | €9,838 | €8,712 | -€1,126 | -11.4% |
| Cash at bank and in hand | 54/58 | €3,496 | €885 | -€2,611 | -74.7% |
| Total equity and liabilities | 10/49 | €198,722 | €173,684 | -€25,039 | -12.6% |
| Equity | 10/15 | €103,224 | €114,288 | +€11,064 | +10.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €29,000 | €40,000 | +€11,000 | +37.9% |
| Distributable reserves | 133 | €29,000 | €40,000 | +€11,000 | +37.9% |
| Profit (loss) carried forward | 14 | €53,764 | €53,828 | +€64 | +0.1% |
| Amounts payable | 17/49 | €95,499 | €59,396 | -€36,103 | -37.8% |
| Amounts payable within one year | 42/48 | €95,499 | €56,720 | -€38,779 | -40.6% |
| Financial debts | 43 | - | €13,000 | +€13,000 | |
| Credit institutions | 430/8 | - | €13,000 | +€13,000 | |
| Trade debts | 44 | €1,149 | €1,025 | -€124 | -10.8% |
| Suppliers | 440/4 | €1,149 | €1,025 | -€124 | -10.8% |
| Taxes, remuneration and social security | 45 | €3,200 | €5,559 | +€2,359 | +73.7% |
| Taxes | 450/3 | €3,200 | €5,559 | +€2,359 | +73.7% |
| Other amounts payable | 47/48 | €91,149 | €37,136 | -€54,013 | -59.3% |
| Accrued charges and deferred income | 492/3 | - | €2,676 | +€2,676 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,667 | €25,221 | +€20,554 | +440% |
| Other operating charges | 640/8 | €1,062 | €5,449 | +€4,387 | +413% |
| Gross operating margin | 9900 | €17,369 | €70,621 | +€53,252 | +307% |
| Operating profit (loss) | 9901 | €11,640 | €39,951 | +€28,311 | +243% |
| Financial charges | 65/66B | €311 | €343 | +€32 | +10.2% |
| Recurring financial charges | 65 | €311 | €343 | +€32 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €11,329 | €39,608 | +€28,279 | +250% |
| Income taxes | 67/77 | €2,994 | €13,544 | +€10,550 | +352% |
| Profit (loss) for the period | 9904 | €8,335 | €26,064 | +€17,729 | +213% |
| Profit (loss) for the period to be appropriated | 9905 | €8,335 | €26,064 | +€17,729 | +213% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.