GIRASOLE: what changed
What changed
GIRASOLE
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€52,993
2024 · €62,932-€9,939
Equity
€290,769
2024 · €237,776+€52,993
Cash
€30,430
2024 · €4,790+€25,640
Balance sheet total
€432,187
2024 · €404,081+€28,106
Largest movements
Assets
- Cash +€25,640
up €25,640 (+535%), from €4,790 to €30,430
mainly Net result for the year (+€52,993) and Trade debts (+€6,312)
Equity and liabilities
- Profit (loss) carried forward +€52,993
up €52,993 (+53.1%), from €99,786 to €152,779
- Tax, wage and social debts -€35,366
down €35,366 (-22.1%), from €160,238 to €124,872
of which Taxes: -€46,391
- Trade debts +€6,312
up €6,312 (+158%), from €4,000 to €10,312
Income statement
- Turnover +€93,516
up €93,516 (+15.7%), from €597,506 to €691,022
- Staff costs +€73,730
up €73,730 (+14.9%), from €496,050 to €569,780
- Taxes +€19,962
up €19,962 (+749%), from €2,666 to €22,628
- Services and other goods +€9,918
up €9,918 (+26.1%), from €38,044 to €47,962
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
€62,932
Turnover
+€93,516
Other operating income
+€180
Services and other goods
-€9,918
Staff costs
-€73,730
Other operating charges
+€1,137
Financial income
+€367
Financial charges
+€364
Other financial items
-€1,894
Taxes
-€19,962
Result 2025
€52,993
raises the resultlowers the resultnot broken down further in the accounts
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
+€25,640
Investment
€0
Financing
+€0
Cash 2024
€4,790
From operations (derived)
+€25,640
Net result for the year
+€52,993
Receivables within one year
-€911
Deferred charges and accrued income
-€1,555
Trade debts
+€6,312
Tax, wage and social debts
-€35,366
Other debts
+€87
Accrued charges and deferred income
+€4,080
Financing
+€0
Contributions, distributions and other
+€0
Cash 2025
€30,430
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €404,081 | €432,187 | +€28,106 | +7.0% |
| Current assets | 29/58 | €404,081 | €432,187 | +€28,106 | +7.0% |
| Amounts receivable within one year | 40/41 | €399,291 | €400,202 | +€911 | +0.2% |
| Trade receivables | 40 | €30,962 | €46,517 | +€15,555 | +50.2% |
| Other amounts receivable | 41 | €368,329 | €353,685 | -€14,644 | -4.0% |
| Cash at bank and in hand | 54/58 | €4,790 | €30,430 | +€25,640 | +535% |
| Deferred charges and accrued income | 490/1 | - | €1,555 | +€1,555 | |
| Total equity and liabilities | 10/49 | €404,081 | €432,187 | +€28,106 | +7.0% |
| Equity | 10/15 | €237,776 | €290,769 | +€52,993 | +22.3% |
| Contributions | 10/11 | €99,200 | €99,200 | = | 0.0% |
| Capital | 10 | €99,200 | €99,200 | = | 0.0% |
| Issued capital | 100 | €99,200 | €99,200 | = | 0.0% |
| Reserves | 13 | €38,790 | €38,790 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €9,920 | €9,920 | = | 0.0% |
| Legal reserve | 130 | €9,920 | €9,920 | = | 0.0% |
| Distributable reserves | 133 | €28,870 | €28,870 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €99,786 | €152,779 | +€52,993 | +53.1% |
| Amounts payable | 17/49 | €166,305 | €141,418 | -€24,887 | -15.0% |
| Amounts payable within one year | 42/48 | €165,740 | €136,772 | -€28,968 | -17.5% |
| Trade debts | 44 | €4,000 | €10,312 | +€6,312 | +158% |
| Suppliers | 440/4 | €4,000 | €10,312 | +€6,312 | +158% |
| Taxes, remuneration and social security | 45 | €160,238 | €124,872 | -€35,366 | -22.1% |
| Taxes | 450/3 | €73,351 | €26,960 | -€46,391 | -63.2% |
| Remuneration and social security | 454/9 | €86,887 | €97,911 | +€11,024 | +12.7% |
| Other amounts payable | 47/48 | €1,502 | €1,589 | +€87 | +5.8% |
| Accrued charges and deferred income | 492/3 | €565 | €4,645 | +€4,080 | +722% |
| Operating income | 70/76A | €601,826 | €695,522 | +€93,696 | +15.6% |
| Turnover | 70 | €597,506 | €691,022 | +€93,516 | +15.7% |
| Other operating income | 74 | €4,320 | €4,500 | +€180 | +4.2% |
| Operating charges | 60/66A | €536,231 | €618,742 | +€82,511 | +15.4% |
| Services and other goods | 61 | €38,044 | €47,962 | +€9,918 | +26.1% |
| Remuneration, social security and pensions | 62 | €496,050 | €569,780 | +€73,730 | +14.9% |
| Other operating charges | 640/8 | €2,137 | €1,000 | -€1,137 | -53.2% |
| Operating profit (loss) | 9901 | €65,595 | €76,780 | +€11,185 | +17.1% |
| Financial income | 75/76B | - | €367 | +€367 | |
| Recurring financial income | 75 | €1,894 | €367 | -€1,527 | -80.6% |
| Income from current assets | 751 | €1,894 | - | -€1,894 | |
| Other financial income | 752/9 | - | €367 | +€367 | |
| Financial charges | 65/66B | €1,891 | €1,527 | -€364 | -19.3% |
| Recurring financial charges | 65 | €1,891 | €1,527 | -€364 | -19.3% |
| Debt charges | 650 | €1,777 | €1,319 | -€458 | -25.8% |
| Other financial charges | 652/9 | €114 | €208 | +€94 | +82.3% |
| Profit (loss) for the period before taxes | 9903 | €65,598 | €75,621 | +€10,023 | +15.3% |
| Income taxes | 67/77 | €2,666 | €22,628 | +€19,962 | +749% |
| Taxes | 670/3 | €19,010 | €22,628 | +€3,618 | +19.0% |
| Tax adjustments and reversals of tax provisions | 77 | €16,344 | - | -€16,344 | |
| Profit (loss) for the period | 9904 | €62,932 | €52,993 | -€9,939 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,932 | €52,993 | -€9,939 | -15.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.