GJGS 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.
GJGS Consulting
Largest movements
- Receivables within one year -€11,668
down €11,668 (-18.7%), from €62,274 to €50,606
of which Trade receivables: -€13,520
- Cash +€2,014
up €2,014 (+15.3%), from €13,200 to €15,214
mainly Tax, wage and social debts (+€15,748) and Receivables within one year (+€11,668)
- Tangible fixed assets -€1,813
down €1,813 (-47.4%), from €3,824 to €2,012
- Tax, wage and social debts +€15,748
up €15,748 (+125,483%), from €13 to €15,761
of which Remuneration and social security: +€15,761
- Other debts -€15,410
no longer reported in 2025 (was €15,410)
- Trade debts -€8,241
down €8,241 (-70.3%), from €11,717 to €3,476
- Profit (loss) carried forward -€3,564
down €3,564 (-7.2%), from €49,679 to €46,115
- Gross operating margin -€3,129
down €3,129 (-94.4%), from €3,317 to €187
- Taxes -€2,889
down €2,889 (-72.2%), from €4,000 to €1,111
- Depreciation +€798
up €798 (+78.7%), from €1,015 to €1,813
- Financial charges +€112
up €112 (+83.2%), from €135 to €247
- Other operating charges +€42
up €42 (+7.9%), from €538 to €581
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 | €79,818 | €68,352 | -€11,466 | -14.4% |
| Fixed assets | 21/28 | €3,824 | €2,012 | -€1,813 | -47.4% |
| Tangible fixed assets | 22/27 | €3,824 | €2,012 | -€1,813 | -47.4% |
| Furniture and vehicles | 24 | €3,824 | €2,012 | -€1,813 | -47.4% |
| Current assets | 29/58 | €75,994 | €66,340 | -€9,654 | -12.7% |
| Amounts receivable within one year | 40/41 | €62,274 | €50,606 | -€11,668 | -18.7% |
| Trade receivables | 40 | €62,274 | €48,754 | -€13,520 | -21.7% |
| Other amounts receivable | 41 | - | €1,852 | +€1,852 | |
| Cash at bank and in hand | 54/58 | €13,200 | €15,214 | +€2,014 | +15.3% |
| Deferred charges and accrued income | 490/1 | €520 | €520 | = | 0.0% |
| Total equity and liabilities | 10/49 | €79,818 | €68,352 | -€11,466 | -14.4% |
| Equity | 10/15 | €52,679 | €49,115 | -€3,564 | -6.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,679 | €46,115 | -€3,564 | -7.2% |
| Amounts payable | 17/49 | €27,139 | €19,237 | -€7,903 | -29.1% |
| Amounts payable within one year | 42/48 | €27,139 | €19,237 | -€7,903 | -29.1% |
| Trade debts | 44 | €11,717 | €3,476 | -€8,241 | -70.3% |
| Suppliers | 440/4 | €11,717 | €3,476 | -€8,241 | -70.3% |
| Taxes, remuneration and social security | 45 | €13 | €15,761 | +€15,748 | +125,483% |
| Taxes | 450/3 | €13 | - | -€13 | |
| Remuneration and social security | 454/9 | - | €15,761 | +€15,761 | |
| Other amounts payable | 47/48 | €15,410 | - | -€15,410 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €1,813 | +€798 | +78.7% |
| Other operating charges | 640/8 | €538 | €581 | +€42 | +7.9% |
| Gross operating margin | 9900 | €3,317 | €187 | -€3,129 | -94.4% |
| Operating profit (loss) | 9901 | €1,764 | -€2,206 | -€3,970 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €135 | €247 | +€112 | +83.2% |
| Recurring financial charges | 65 | €135 | €247 | +€112 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | €1,632 | -€2,453 | -€4,085 | |
| Income taxes | 67/77 | €4,000 | €1,111 | -€2,889 | -72.2% |
| Profit (loss) for the period | 9904 | -€2,368 | -€3,564 | -€1,196 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,368 | -€3,564 | -€1,196 | -50.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.