GIMS 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.
GIMS CONSULTING
Largest movements
- Receivables within one year +€9,217
up €9,217 (+42.6%), from €21,644 to €30,861
of which Trade receivables: +€8,542
- Cash +€5,566
up €5,566 (+67.3%), from €8,265 to €13,832
mainly Net result for the year (+€12,692) and Trade debts (+€3,101)
- Tangible fixed assets -€1,366
down €1,366 (-18.9%), from €7,243 to €5,877
- Profit (loss) carried forward +€12,692
up €12,692 (+130%), from €9,740 to €22,432
- Trade debts +€3,101
up €3,101 (+27.0%), from €11,484 to €14,585
- Debts after one year -€2,072
down €2,072 (-45.8%), from €4,522 to €2,450
- Short-term financial debts +€886
new in 2025: €886
- Tax, wage and social debts -€869
down €869 (-15.2%), from €5,721 to €4,852
of which Remuneration and social security: -€2,052
- Gross operating margin +€25,882
up €25,882, from -€6,511 to €19,371
- Depreciation +€2,159
up €2,159 (+438%), from €493 to €2,653
- Staff costs +€1,505
new in 2025: €1,505
- Other operating charges -€955
down €955 (-52.4%), from €1,823 to €868
- Financial charges +€801
up €801 (+65.9%), from €1,216 to €2,017
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 | €37,491 | €51,079 | +€13,587 | +36.2% |
| Fixed assets | 21/28 | €7,582 | €6,216 | -€1,366 | -18.0% |
| Tangible fixed assets | 22/27 | €7,243 | €5,877 | -€1,366 | -18.9% |
| Furniture and vehicles | 24 | €7,243 | €5,877 | -€1,366 | -18.9% |
| Financial fixed assets | 28 | €339 | €339 | = | 0.0% |
| Current assets | 29/58 | €29,910 | €44,863 | +€14,954 | +50.0% |
| Amounts receivable within one year | 40/41 | €21,644 | €30,861 | +€9,217 | +42.6% |
| Trade receivables | 40 | €5,808 | €14,350 | +€8,542 | +147% |
| Other amounts receivable | 41 | €15,837 | €16,511 | +€675 | +4.3% |
| Cash at bank and in hand | 54/58 | €8,265 | €13,832 | +€5,566 | +67.3% |
| Deferred charges and accrued income | 490/1 | - | €171 | +€171 | |
| Total equity and liabilities | 10/49 | €37,491 | €51,079 | +€13,587 | +36.2% |
| Equity | 10/15 | €13,040 | €25,732 | +€12,692 | +97.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,740 | €22,432 | +€12,692 | +130% |
| Amounts payable | 17/49 | €24,451 | €25,347 | +€896 | +3.7% |
| Amounts payable after more than one year | 17 | €4,522 | €2,450 | -€2,072 | -45.8% |
| Financial debts | 170/4 | €4,522 | €2,450 | -€2,072 | -45.8% |
| Amounts payable within one year | 42/48 | €19,930 | €22,897 | +€2,968 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €2,725 | €2,574 | -€151 | -5.5% |
| Financial debts | 43 | - | €886 | +€886 | |
| Credit institutions | 430/8 | - | €886 | +€886 | |
| Trade debts | 44 | €11,484 | €14,585 | +€3,101 | +27.0% |
| Suppliers | 440/4 | €11,484 | €14,585 | +€3,101 | +27.0% |
| Taxes, remuneration and social security | 45 | €5,721 | €4,852 | -€869 | -15.2% |
| Taxes | 450/3 | €2,161 | €3,344 | +€1,183 | +54.7% |
| Remuneration and social security | 454/9 | €3,559 | €1,508 | -€2,052 | -57.6% |
| Remuneration, social security and pensions | 62 | - | €1,505 | +€1,505 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €493 | €2,653 | +€2,159 | +438% |
| Other operating charges | 640/8 | €1,823 | €868 | -€955 | -52.4% |
| Gross operating margin | 9900 | -€6,511 | €19,371 | +€25,882 | |
| Operating profit (loss) | 9901 | -€8,827 | €14,346 | +€23,173 | |
| Financial income | 75/76B | €367 | €629 | +€262 | +71.2% |
| Recurring financial income | 75 | €367 | €629 | +€262 | +71.2% |
| Financial charges | 65/66B | €1,216 | €2,017 | +€801 | +65.9% |
| Recurring financial charges | 65 | €1,216 | €2,017 | +€801 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,675 | €12,958 | +€22,633 | |
| Income taxes | 67/77 | €147 | €266 | +€119 | +80.9% |
| Profit (loss) for the period | 9904 | -€9,823 | €12,692 | +€22,514 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,823 | €12,692 | +€22,514 |
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 18 October 2026 via checked.be.