GIO CONSULTING & SERVICES: 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.
GIO CONSULTING & SERVICES
Largest movements
- Tangible fixed assets -€12,500
down €12,500 (-33.3%), from €37,500 to €25,000
- Cash -€8,319
down €8,319 (-59.3%), from €14,025 to €5,706
mainly Trade debts (-€46,928) and Net result for the year (-€5,367)
- Receivables within one year -€2,275
down €2,275 (-5.7%), from €39,854 to €37,579
of which Other amounts receivable: -€1,172
- Trade debts -€46,928
down €46,928 (-71.9%), from €65,256 to €18,328
- Other debts +€28,201
up €28,201 (+170.7%), from €16,519 to €44,720
- Profit (loss) carried forward -€5,366
down €5,366, from €5,003 to -€363
- Tax, wage and social debts +€999
up €999 (+54.0%), from €1,851 to €2,850
- Gross operating margin -€18,457
down €18,457 (-62.8%), from €29,370 to €10,913
- Taxes +€1,320
up €1,320 (+188.6%), from €700 to €2,020
- Other operating charges +€832
up €832 (+171.2%), from €486 to €1,318
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,379 | €68,285 | -€23,094 | -25.3% |
| Fixed assets | 21/28 | €37,500 | €25,000 | -€12,500 | -33.3% |
| Tangible fixed assets | 22/27 | €37,500 | €25,000 | -€12,500 | -33.3% |
| Furniture and vehicles | 24 | €37,500 | €25,000 | -€12,500 | -33.3% |
| Current assets | 29/58 | €53,879 | €43,285 | -€10,594 | -19.7% |
| Amounts receivable within one year | 40/41 | €39,854 | €37,579 | -€2,275 | -5.7% |
| Trade receivables | 40 | €37,946 | €36,843 | -€1,103 | -2.9% |
| Other amounts receivable | 41 | €1,908 | €736 | -€1,172 | -61.4% |
| Cash at bank and in hand | 54/58 | €14,025 | €5,706 | -€8,319 | -59.3% |
| Total equity and liabilities | 10/49 | €91,379 | €68,285 | -€23,094 | -25.3% |
| Equity | 10/15 | €7,753 | €2,387 | -€5,366 | -69.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Legal reserve | 130 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,003 | -€363 | -€5,366 | |
| Amounts payable | 17/49 | €83,626 | €65,898 | -€17,728 | -21.2% |
| Amounts payable within one year | 42/48 | €83,626 | €65,898 | -€17,728 | -21.2% |
| Trade debts | 44 | €65,256 | €18,328 | -€46,928 | -71.9% |
| Suppliers | 440/4 | €65,256 | €18,328 | -€46,928 | -71.9% |
| Taxes, remuneration and social security | 45 | €1,851 | €2,850 | +€999 | +54.0% |
| Taxes | 450/3 | €1,851 | €2,850 | +€999 | +54.0% |
| Other amounts payable | 47/48 | €16,519 | €44,720 | +€28,201 | +170.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,500 | €12,500 | = | 0.0% |
| Other operating charges | 640/8 | €486 | €1,318 | +€832 | +171.2% |
| Non-recurring operating charges | 66A | €1,342 | €442 | -€900 | -67.1% |
| Gross operating margin | 9900 | €29,370 | €10,913 | -€18,457 | -62.8% |
| Operating profit (loss) | 9901 | €15,042 | -€3,347 | -€18,389 | |
| Profit (loss) for the period before taxes | 9903 | €15,042 | -€3,347 | -€18,389 | |
| Income taxes | 67/77 | €700 | €2,020 | +€1,320 | +188.6% |
| Profit (loss) for the period | 9904 | €14,342 | -€5,367 | -€19,709 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,342 | -€5,367 | -€19,709 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.