GITI 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.
GITI Consult
Largest movements
- Tangible fixed assets -€10,543
down €10,543 (-42.8%), from €24,657 to €14,114
of which Plant, machinery and equipment: -€6,173
- Receivables within one year +€4,305
up €4,305 (+620%), from €695 to €5,000
of which Trade receivables: +€5,000
- Deferred charges and accrued income +€2,369
up €2,369 (+36.1%), from €6,561 to €8,930
- Cash +€1,008
up €1,008 (+87.0%), from €1,159 to €2,167
mainly Debts after one year (+€19,616) and Depreciation (+€10,543)
- Profit (loss) carried forward -€24,057
down €24,057, from €1,960 to -€22,097
- Debts after one year +€19,616
up €19,616 (+420%), from €4,672 to €24,288
- Tax, wage and social debts +€1,775
up €1,775 (+292%), from €607 to €2,382
of which Remuneration and social security: +€1,400
- Gross operating margin -€6,597
down €6,597 (-121%), from -€5,437 to -€12,035
- Financial charges -€389
down €389 (-26.4%), from €1,472 to €1,083
- Depreciation -€218
down €218 (-2.0%), from €10,761 to €10,543
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 | €33,071 | €30,210 | -€2,861 | -8.7% |
| Fixed assets | 21/28 | €24,657 | €14,114 | -€10,543 | -42.8% |
| Tangible fixed assets | 22/27 | €24,657 | €14,114 | -€10,543 | -42.8% |
| Plant, machinery and equipment | 23 | €16,930 | €10,758 | -€6,173 | -36.5% |
| Furniture and vehicles | 24 | €7,727 | €3,356 | -€4,371 | -56.6% |
| Current assets | 29/58 | €8,414 | €16,097 | +€7,682 | +91.3% |
| Amounts receivable within one year | 40/41 | €695 | €5,000 | +€4,305 | +620% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €695 | - | -€695 | |
| Cash at bank and in hand | 54/58 | €1,159 | €2,167 | +€1,008 | +87.0% |
| Deferred charges and accrued income | 490/1 | €6,561 | €8,930 | +€2,369 | +36.1% |
| Total equity and liabilities | 10/49 | €33,071 | €30,210 | -€2,861 | -8.7% |
| Equity | 10/15 | €26,960 | €2,903 | -€24,057 | -89.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,960 | -€22,097 | -€24,057 | |
| Amounts payable | 17/49 | €6,111 | €27,308 | +€21,197 | +347% |
| Amounts payable after more than one year | 17 | €4,672 | €24,288 | +€19,616 | +420% |
| Financial debts | 170/4 | €4,672 | €24,288 | +€19,616 | +420% |
| Amounts payable within one year | 42/48 | €1,168 | €2,924 | +€1,756 | +150% |
| Trade debts | 44 | €562 | €542 | -€19 | -3.4% |
| Suppliers | 440/4 | €562 | €542 | -€19 | -3.4% |
| Taxes, remuneration and social security | 45 | €607 | €2,382 | +€1,775 | +292% |
| Taxes | 450/3 | €607 | €982 | +€375 | +61.8% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Accrued charges and deferred income | 492/3 | €271 | €96 | -€175 | -64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,761 | €10,543 | -€218 | -2.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€5,437 | -€12,035 | -€6,597 | -121% |
| Operating profit (loss) | 9901 | -€16,317 | -€22,698 | -€6,382 | -39.1% |
| Financial charges | 65/66B | €1,472 | €1,083 | -€389 | -26.4% |
| Recurring financial charges | 65 | €1,472 | €1,083 | -€389 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,788 | -€23,782 | -€5,993 | -33.7% |
| Income taxes | 67/77 | €289 | €276 | -€13 | -4.5% |
| Profit (loss) for the period | 9904 | -€18,077 | -€24,057 | -€5,980 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,077 | -€24,057 | -€5,980 | -33.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.