Gilou 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.
Gilou Consulting
Largest movements
- Receivables within one year +€262,979
up €262,979 (+51.5%), from €510,161 to €773,140
of which Other amounts receivable: +€199,695
- Reserves +€219,112
up €219,112 (+31.7%), from €691,724 to €910,836
of which Distributable reserves: +€219,112
- Tax, wage and social debts +€80,467
up €80,467 (+120%), from €67,302 to €147,768
- Trade debts -€15,544
down €15,544 (-58.0%), from €26,809 to €11,266
- Gross operating margin +€16,175
up €16,175 (+6.4%), from €253,378 to €269,553
- Financial income +€12,606
up €12,606 (+70.7%), from €17,825 to €30,431
- Taxes +€12,087
up €12,087 (+18.7%), from €64,612 to €76,699
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 | €795,835 | €1,079,870 | +€284,035 | +35.7% |
| Fixed assets | 21/28 | €28,233 | €27,143 | -€1,089 | -3.9% |
| Tangible fixed assets | 22/27 | €28,233 | €27,143 | -€1,089 | -3.9% |
| Plant, machinery and equipment | 23 | €3,494 | €4,868 | +€1,374 | +39.3% |
| Furniture and vehicles | 24 | €24,738 | €22,275 | -€2,463 | -10.0% |
| Current assets | 29/58 | €767,602 | €1,052,726 | +€285,125 | +37.1% |
| Amounts receivable after more than one year | 29 | €215,000 | €223,050 | +€8,050 | +3.7% |
| Other amounts receivable | 291 | €215,000 | €223,050 | +€8,050 | +3.7% |
| Amounts receivable within one year | 40/41 | €510,161 | €773,140 | +€262,979 | +51.5% |
| Trade receivables | 40 | €184,926 | €248,210 | +€63,284 | +34.2% |
| Other amounts receivable | 41 | €325,235 | €524,930 | +€199,695 | +61.4% |
| Cash at bank and in hand | 54/58 | €29,573 | €38,087 | +€8,514 | +28.8% |
| Deferred charges and accrued income | 490/1 | €12,868 | €18,449 | +€5,581 | +43.4% |
| Total equity and liabilities | 10/49 | €795,835 | €1,079,870 | +€284,035 | +35.7% |
| Equity | 10/15 | €701,724 | €920,836 | +€219,112 | +31.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €691,724 | €910,836 | +€219,112 | +31.7% |
| Tax-exempt reserves | 132 | €39,995 | €39,995 | = | 0.0% |
| Distributable reserves | 133 | €651,729 | €870,841 | +€219,112 | +33.6% |
| Amounts payable | 17/49 | €94,111 | €159,034 | +€64,923 | +69.0% |
| Amounts payable within one year | 42/48 | €94,111 | €159,034 | +€64,923 | +69.0% |
| Trade debts | 44 | €26,809 | €11,266 | -€15,544 | -58.0% |
| Suppliers | 440/4 | €26,809 | €11,266 | -€15,544 | -58.0% |
| Taxes, remuneration and social security | 45 | €67,302 | €147,768 | +€80,467 | +120% |
| Taxes | 450/3 | €67,302 | €147,768 | +€80,467 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,514 | €3,517 | +€2,003 | +132% |
| Other operating charges | 640/8 | €832 | €599 | -€233 | -28.0% |
| Gross operating margin | 9900 | €253,378 | €269,553 | +€16,175 | +6.4% |
| Operating profit (loss) | 9901 | €251,032 | €265,437 | +€14,405 | +5.7% |
| Financial income | 75/76B | €17,825 | €30,431 | +€12,606 | +70.7% |
| Recurring financial income | 75 | €17,825 | €30,431 | +€12,606 | +70.7% |
| Financial charges | 65/66B | €30 | €57 | +€27 | +91.3% |
| Recurring financial charges | 65 | €30 | €57 | +€27 | +91.3% |
| Profit (loss) for the period before taxes | 9903 | €268,827 | €295,811 | +€26,984 | +10.0% |
| Income taxes | 67/77 | €64,612 | €76,699 | +€12,087 | +18.7% |
| Profit (loss) for the period | 9904 | €204,216 | €219,112 | +€14,896 | +7.3% |
| Transfer to tax-exempt reserves | 689 | €39,995 | €0 | -€39,995 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €164,221 | €219,112 | +€54,891 | +33.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.