Gis-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.
Gis-Consulting
Largest movements
- Cash -€123,631
down €123,631 (-73.4%), from €168,399 to €44,768
mainly Contributions, distributions and other (-€205,349) and Other debts (-€114,875)
- Tangible fixed assets -€36,361
down €36,361 (-37.2%), from €97,682 to €61,321
of which Furniture and vehicles: -€35,767
- Receivables within one year +€5,902
up €5,902 (+14.2%), from €41,481 to €47,384
- Other debts -€114,875
down €114,875 (-42.3%), from €271,752 to €156,877
- Debts after one year -€29,854
down €29,854 (-53.2%), from €56,166 to €26,312
- Tax, wage and social debts -€4,914
down €4,914 (-21.9%), from €22,440 to €17,526
- Gross operating margin -€92,734
down €92,734 (-23.4%), from €397,110 to €304,376
- Taxes -€23,035
down €23,035 (-27.3%), from €84,481 to €61,446
- Depreciation -€9,132
down €9,132 (-21.1%), from €43,346 to €34,214
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 | €426,987 | €273,285 | -€153,702 | -36.0% |
| Fixed assets | 21/28 | €97,682 | €61,321 | -€36,361 | -37.2% |
| Tangible fixed assets | 22/27 | €97,682 | €61,321 | -€36,361 | -37.2% |
| Plant, machinery and equipment | 23 | €1,997 | €1,503 | -€494 | -24.7% |
| Furniture and vehicles | 24 | €95,038 | €59,271 | -€35,767 | -37.6% |
| Other tangible fixed assets | 26 | €647 | €547 | -€100 | -15.4% |
| Current assets | 29/58 | €329,305 | €211,964 | -€117,341 | -35.6% |
| Amounts receivable after more than one year | 29 | €117,600 | €117,600 | = | 0.0% |
| Other amounts receivable | 291 | €117,600 | €117,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,481 | €47,384 | +€5,902 | +14.2% |
| Trade receivables | 40 | €41,481 | €47,384 | +€5,902 | +14.2% |
| Cash at bank and in hand | 54/58 | €168,399 | €44,768 | -€123,631 | -73.4% |
| Deferred charges and accrued income | 490/1 | €1,825 | €2,212 | +€387 | +21.2% |
| Total equity and liabilities | 10/49 | €426,987 | €273,285 | -€153,702 | -36.0% |
| Equity | 10/15 | €20,405 | €20,405 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Amounts payable | 17/49 | €406,582 | €252,880 | -€153,702 | -37.8% |
| Amounts payable after more than one year | 17 | €56,166 | €26,312 | -€29,854 | -53.2% |
| Financial debts | 170/4 | €56,166 | €26,312 | -€29,854 | -53.2% |
| Amounts payable within one year | 42/48 | €349,678 | €225,847 | -€123,831 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €54,064 | €50,030 | -€4,034 | -7.5% |
| Trade debts | 44 | €1,422 | €1,414 | -€8 | -0.5% |
| Suppliers | 440/4 | €1,422 | €1,414 | -€8 | -0.5% |
| Taxes, remuneration and social security | 45 | €22,440 | €17,526 | -€4,914 | -21.9% |
| Taxes | 450/3 | €22,440 | €17,526 | -€4,914 | -21.9% |
| Other amounts payable | 47/48 | €271,752 | €156,877 | -€114,875 | -42.3% |
| Accrued charges and deferred income | 492/3 | €738 | €721 | -€17 | -2.3% |
| Non-recurring operating income | 76A | - | €22,760 | +€22,760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,346 | €34,214 | -€9,132 | -21.1% |
| Other operating charges | 640/8 | €1,583 | €968 | -€615 | -38.8% |
| Gross operating margin | 9900 | €397,110 | €304,376 | -€92,734 | -23.4% |
| Operating profit (loss) | 9901 | €352,181 | €269,194 | -€82,987 | -23.6% |
| Financial income | 75/76B | €1,701 | €1,694 | -€7 | -0.4% |
| Recurring financial income | 75 | €1,701 | €1,694 | -€7 | -0.4% |
| Financial charges | 65/66B | €5,010 | €4,093 | -€918 | -18.3% |
| Recurring financial charges | 65 | €5,010 | €4,093 | -€918 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €348,871 | €266,795 | -€82,076 | -23.5% |
| Income taxes | 67/77 | €84,481 | €61,446 | -€23,035 | -27.3% |
| Profit (loss) for the period | 9904 | €264,391 | €205,349 | -€59,042 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €264,391 | €205,349 | -€59,042 | -22.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.