Gilson en Partners Consulting: what changed
Gilson en Partners Consulting
Largest movements
- Tangible fixed assets +€16,281
up €16,281 (+63.9%), from €25,490 to €41,771
of which Other tangible fixed assets: +€13,956
- Receivables within one year -€15,537
down €15,537 (-79.6%), from €19,519 to €3,982
of which Trade receivables: -€10,792
- Cash -€5,903
down €5,903 (-61.8%), from €9,559 to €3,656
mainly Investment in fixed assets (net) (-€20,677) and Net result for the year (-€12,299)
- Deferred charges and accrued income -€845
down €845 (-54.9%), from €1,539 to €694
- Profit (loss) carried forward -€12,299
down €12,299 (-104%), from -€11,824 to -€24,123
- Other debts +€5,105
up €5,105 (+12.2%), from €41,826 to €46,931
- Tax, wage and social debts +€2,413
up €2,413 (+1,788%), from €135 to €2,548
- Trade debts -€1,223
down €1,223 (-68.0%), from €1,799 to €576
- Gross operating margin -€9,610
down €9,610, from €4,071 to -€5,539
- Depreciation +€464
up €464 (+11.8%), from €3,932 to €4,396
- Financial charges -€456
down €456 (-48.0%), from €951 to €495
- Other operating charges -€170
down €170 (-9.0%), from €1,895 to €1,725
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 | €56,107 | €50,103 | -€6,004 | -10.7% |
| Fixed assets | 21/28 | €25,490 | €41,771 | +€16,281 | +63.9% |
| Tangible fixed assets | 22/27 | €25,490 | €41,771 | +€16,281 | +63.9% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €9,229 | €11,554 | +€2,325 | +25.2% |
| Other tangible fixed assets | 26 | €16,261 | €30,217 | +€13,956 | +85.8% |
| Current assets | 29/58 | €30,617 | €8,333 | -€22,285 | -72.8% |
| Amounts receivable within one year | 40/41 | €19,519 | €3,982 | -€15,537 | -79.6% |
| Trade receivables | 40 | €14,774 | €3,982 | -€10,792 | -73.0% |
| Other amounts receivable | 41 | €4,745 | €0 | -€4,745 | -100% |
| Cash at bank and in hand | 54/58 | €9,559 | €3,656 | -€5,903 | -61.8% |
| Deferred charges and accrued income | 490/1 | €1,539 | €694 | -€845 | -54.9% |
| Total equity and liabilities | 10/49 | €56,107 | €50,103 | -€6,004 | -10.7% |
| Equity | 10/15 | €12,347 | €48 | -€12,299 | -99.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,571 | €5,571 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,711 | €3,711 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,824 | -€24,123 | -€12,299 | -104% |
| Amounts payable | 17/49 | €43,761 | €50,055 | +€6,295 | +14.4% |
| Amounts payable within one year | 42/48 | €43,761 | €50,055 | +€6,295 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,799 | €576 | -€1,223 | -68.0% |
| Suppliers | 440/4 | €1,799 | €576 | -€1,223 | -68.0% |
| Taxes, remuneration and social security | 45 | €135 | €2,548 | +€2,413 | +1,788% |
| Taxes | 450/3 | €135 | €2,548 | +€2,413 | +1,788% |
| Other amounts payable | 47/48 | €41,826 | €46,931 | +€5,105 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,932 | €4,396 | +€464 | +11.8% |
| Other operating charges | 640/8 | €1,895 | €1,725 | -€170 | -9.0% |
| Gross operating margin | 9900 | €4,071 | -€5,539 | -€9,610 | |
| Operating profit (loss) | 9901 | -€1,757 | -€11,661 | -€9,904 | -564% |
| Financial income | 75/76B | €2 | €1 | -€1 | -61.8% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -61.8% |
| Financial charges | 65/66B | €951 | €495 | -€456 | -48.0% |
| Recurring financial charges | 65 | €951 | €495 | -€456 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,706 | -€12,155 | -€9,449 | -349% |
| Income taxes | 67/77 | €130 | €144 | +€14 | +10.6% |
| Profit (loss) for the period | 9904 | -€2,836 | -€12,299 | -€9,462 | -334% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,836 | -€12,299 | -€9,462 | -334% |
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 5 November 2026 via checked.be.