GiMa 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.
GiMa Consulting
Largest movements
- Cash -€181,679
down €181,679 (-71.0%), from €255,760 to €74,081
mainly Other debts (-€165,637) and Contributions, distributions and other (-€79,663)
- Receivables within one year +€20,875
up €20,875 (+297%), from €7,037 to €27,912
of which Trade receivables: +€22,745
- Other debts -€165,637
down €165,637 (-61.2%), from €270,577 to €104,940
- Tax, wage and social debts +€8,663
new in 2025: €8,663
- Profit (loss) carried forward -€4,288
no longer reported in 2025 (was €4,288)
- Gross operating margin +€23,439
up €23,439 (+30.7%), from €76,312 to €99,751
- Taxes +€4,645
up €4,645 (+30.8%), from €15,094 to €19,739
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 | €277,865 | €116,603 | -€161,262 | -58.0% |
| Fixed assets | 21/28 | €13,750 | €13,415 | -€335 | -2.4% |
| Tangible fixed assets | 22/27 | €13,750 | €13,415 | -€335 | -2.4% |
| Furniture and vehicles | 24 | €3,911 | €2,831 | -€1,080 | -27.6% |
| Other tangible fixed assets | 26 | €9,839 | €10,585 | +€745 | +7.6% |
| Current assets | 29/58 | €264,115 | €103,187 | -€160,928 | -60.9% |
| Amounts receivable within one year | 40/41 | €7,037 | €27,912 | +€20,875 | +297% |
| Trade receivables | 40 | - | €22,745 | +€22,745 | |
| Other amounts receivable | 41 | €7,037 | €5,167 | -€1,870 | -26.6% |
| Cash at bank and in hand | 54/58 | €255,760 | €74,081 | -€181,679 | -71.0% |
| Deferred charges and accrued income | 490/1 | €1,318 | €1,195 | -€123 | -9.4% |
| Total equity and liabilities | 10/49 | €277,865 | €116,603 | -€161,262 | -58.0% |
| Equity | 10/15 | €7,288 | €3,000 | -€4,288 | -58.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,288 | - | -€4,288 | |
| Amounts payable | 17/49 | €270,577 | €113,603 | -€156,974 | -58.0% |
| Amounts payable within one year | 42/48 | €270,577 | €113,603 | -€156,974 | -58.0% |
| Taxes, remuneration and social security | 45 | - | €8,663 | +€8,663 | |
| Taxes | 450/3 | - | €8,663 | +€8,663 | |
| Other amounts payable | 47/48 | €270,577 | €104,940 | -€165,637 | -61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,768 | €3,662 | +€895 | +32.3% |
| Other operating charges | 640/8 | €763 | €779 | +€15 | +2.0% |
| Gross operating margin | 9900 | €76,312 | €99,751 | +€23,439 | +30.7% |
| Operating profit (loss) | 9901 | €72,781 | €95,310 | +€22,529 | +31.0% |
| Financial charges | 65/66B | €103 | €196 | +€93 | +90.6% |
| Recurring financial charges | 65 | €103 | €196 | +€93 | +90.6% |
| Profit (loss) for the period before taxes | 9903 | €72,679 | €95,114 | +€22,436 | +30.9% |
| Income taxes | 67/77 | €15,094 | €19,739 | +€4,645 | +30.8% |
| Profit (loss) for the period | 9904 | €57,584 | €75,375 | +€17,791 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,584 | €75,375 | +€17,791 | +30.9% |
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 19 October 2026 via checked.be.