GINI Consult: 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.
GINI Consult
Largest movements
- Cash -€68,470
down €68,470 (-62.2%), from €110,001 to €41,530
mainly Other debts (-€96,780) and Contributions, distributions and other (-€25,000)
- Tangible fixed assets -€15,508
down €15,508 (-86.9%), from €17,849 to €2,341
of which Furniture and vehicles: -€15,301
- Other debts -€96,780
down €96,780 (-33.6%), from €287,856 to €191,077
- Reserves +€5,984
up €5,984 (+18.3%), from €32,659 to €38,643
- Gross operating margin -€8,797
down €8,797 (-13.6%), from €64,744 to €55,947
- Taxes -€1,956
down €1,956 (-13.9%), from €14,050 to €12,094
- Financial income -€1,597
down €1,597 (-32.5%), from €4,910 to €3,313
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.
Cash bridge derived
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 | €336,959 | €250,558 | -€86,401 | -25.6% |
| Fixed assets | 21/28 | €117,849 | €102,341 | -€15,508 | -13.2% |
| Tangible fixed assets | 22/27 | €17,849 | €2,341 | -€15,508 | -86.9% |
| Plant, machinery and equipment | 23 | €304 | €97 | -€207 | -68.2% |
| Furniture and vehicles | 24 | €17,545 | €2,244 | -€15,301 | -87.2% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €219,110 | €148,217 | -€70,893 | -32.4% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €110,001 | €41,530 | -€68,470 | -62.2% |
| Deferred charges and accrued income | 490/1 | €9,110 | €6,687 | -€2,423 | -26.6% |
| Total equity and liabilities | 10/49 | €336,959 | €250,558 | -€86,401 | -25.6% |
| Equity | 10/15 | €37,659 | €43,643 | +€5,984 | +15.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,659 | €38,643 | +€5,984 | +18.3% |
| Distributable reserves | 133 | €32,659 | €38,643 | +€5,984 | +18.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €299,300 | €206,915 | -€92,386 | -30.9% |
| Amounts payable within one year | 42/48 | €299,300 | €206,915 | -€92,386 | -30.9% |
| Trade debts | 44 | €1,642 | €3,745 | +€2,103 | +128.1% |
| Suppliers | 440/4 | €1,642 | €3,745 | +€2,103 | +128.1% |
| Taxes, remuneration and social security | 45 | €9,802 | €12,093 | +€2,291 | +23.4% |
| Taxes | 450/3 | €9,802 | €12,093 | +€2,291 | +23.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €287,856 | €191,077 | -€96,780 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,950 | €15,508 | -€442 | -2.8% |
| Other operating charges | 640/8 | €710 | €591 | -€119 | -16.7% |
| Gross operating margin | 9900 | €64,744 | €55,947 | -€8,797 | -13.6% |
| Operating profit (loss) | 9901 | €48,084 | €39,847 | -€8,236 | -17.1% |
| Financial income | 75/76B | €4,910 | €3,313 | -€1,597 | -32.5% |
| Recurring financial income | 75 | €4,910 | €3,313 | -€1,597 | -32.5% |
| Financial charges | 65/66B | €72 | €82 | +€10 | +13.9% |
| Recurring financial charges | 65 | €72 | €82 | +€10 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €52,922 | €43,078 | -€9,843 | -18.6% |
| Income taxes | 67/77 | €14,050 | €12,094 | -€1,956 | -13.9% |
| Profit (loss) for the period | 9904 | €38,871 | €30,984 | -€7,887 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,871 | €30,984 | -€7,887 | -20.3% |
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 10 October 2026 via checked.be.