Giovanni Gijsels: what changed
What changed
Giovanni Gijsels
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€180,542
2024 · €127,241+€53,301
Equity
€65,542
2024 · €15,000+€50,542
Cash
€20,892
2024 · €46,630-€25,737
Balance sheet total
€436,577
2024 · €171,254+€265,323
Largest movements
Assets
- Receivables after one year +€190,000
new in 2025: €190,000
- Deferred charges and accrued income +€77,710
up €77,710 (+75.2%), from €103,377 to €181,087
- Cash -€25,737
down €25,737 (-55.2%), from €46,630 to €20,892
mainly Receivables after one year (-€190,000) and Contributions, distributions and other (-€130,000)
- Receivables within one year +€25,720
new in 2025: €25,720
Equity and liabilities
- Debts after one year +€145,538
new in 2025: €145,538
- Reserves +€50,542
up €50,542, from €0 to €50,542
- Current portion of long-term debt +€35,723
new in 2025: €35,723
- Other debts +€17,805
up €17,805 (+13.8%), from €129,441 to €147,246
- Tax, wage and social debts +€14,270
up €14,270 (+68.4%), from €20,848 to €35,119
of which Taxes: +€14,270
Income statement
- Gross operating margin +€75,018
up €75,018 (+44.5%), from €168,579 to €243,597
- Taxes +€19,495
up €19,495 (+53.3%), from €36,559 to €56,055
- Financial charges +€2,915
up €2,915 (+227%), from €1,281 to €4,196
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.
Result 2024
€127,241
Gross operating margin
+€75,018
Depreciation
-€550
Other operating charges
-€143
Financial income
+€1,385
Financial charges
-€2,915
Taxes
-€19,495
Result 2025
€180,542
raises the resultlowers the result
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.
From operations
-€75,925
Investment
-€1,074
Financing
+€51,261
Cash 2024
€46,630
From operations (derived)
-€75,925
Net result for the year
+€180,542
Depreciation
+€3,442
Receivables after one year
-€190,000
Receivables within one year
-€25,720
Deferred charges and accrued income
-€77,710
Trade debts
+€1,355
Tax, wage and social debts
+€14,270
Other debts
+€17,805
Accrued charges and deferred income
+€90
Investment (derived)
-€1,074
Investment in fixed assets (net)
-€1,074
Financing
+€51,261
Debts after one year
+€145,538
Current portion of long-term debt
+€35,723
Contributions, distributions and other
-€130,000
Cash 2025
€20,892
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,254 | €436,577 | +€265,323 | +155% |
| Fixed assets | 21/28 | €21,247 | €18,878 | -€2,368 | -11.1% |
| Tangible fixed assets | 22/27 | €21,247 | €18,878 | -€2,368 | -11.1% |
| Furniture and vehicles | 24 | €1,636 | €1,897 | +€261 | +16.0% |
| Other tangible fixed assets | 26 | €19,611 | €16,981 | -€2,629 | -13.4% |
| Current assets | 29/58 | €150,007 | €417,698 | +€267,692 | +178% |
| Amounts receivable after more than one year | 29 | - | €190,000 | +€190,000 | |
| Other amounts receivable | 291 | - | €190,000 | +€190,000 | |
| Amounts receivable within one year | 40/41 | - | €25,720 | +€25,720 | |
| Trade receivables | 40 | - | €25,720 | +€25,720 | |
| Cash at bank and in hand | 54/58 | €46,630 | €20,892 | -€25,737 | -55.2% |
| Deferred charges and accrued income | 490/1 | €103,377 | €181,087 | +€77,710 | +75.2% |
| Total equity and liabilities | 10/49 | €171,254 | €436,577 | +€265,323 | +155% |
| Equity | 10/15 | €15,000 | €65,542 | +€50,542 | +337% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €0 | €50,542 | +€50,542 | |
| Distributable reserves | 133 | €0 | €50,542 | +€50,542 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €156,254 | €371,034 | +€214,781 | +137% |
| Amounts payable after more than one year | 17 | - | €145,538 | +€145,538 | |
| Financial debts | 170/4 | - | €145,538 | +€145,538 | |
| Amounts payable within one year | 42/48 | €154,481 | €223,634 | +€69,153 | +44.8% |
| Current portion of amounts payable after more than one year | 42 | - | €35,723 | +€35,723 | |
| Trade debts | 44 | €4,191 | €5,546 | +€1,355 | +32.3% |
| Suppliers | 440/4 | €4,191 | €5,546 | +€1,355 | +32.3% |
| Taxes, remuneration and social security | 45 | €20,848 | €35,119 | +€14,270 | +68.4% |
| Taxes | 450/3 | €20,848 | €35,119 | +€14,270 | +68.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €129,441 | €147,246 | +€17,805 | +13.8% |
| Accrued charges and deferred income | 492/3 | €1,773 | €1,862 | +€90 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,892 | €3,442 | +€550 | +19.0% |
| Other operating charges | 640/8 | €604 | €747 | +€143 | +23.7% |
| Gross operating margin | 9900 | €168,579 | €243,597 | +€75,018 | +44.5% |
| Operating profit (loss) | 9901 | €165,082 | €239,408 | +€74,326 | +45.0% |
| Financial income | 75/76B | - | €1,385 | +€1,385 | |
| Recurring financial income | 75 | - | €1,385 | +€1,385 | |
| Financial charges | 65/66B | €1,281 | €4,196 | +€2,915 | +227% |
| Recurring financial charges | 65 | €1,281 | €4,196 | +€2,915 | +227% |
| Profit (loss) for the period before taxes | 9903 | €163,801 | €236,597 | +€72,796 | +44.4% |
| Income taxes | 67/77 | €36,559 | €56,055 | +€19,495 | +53.3% |
| Profit (loss) for the period | 9904 | €127,241 | €180,542 | +€53,301 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €127,241 | €180,542 | +€53,301 | +41.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.