GNOSIS CONSULTANCY: 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.
GNOSIS CONSULTANCY
Largest movements
- Cash -€71,403
down €71,403 (-92.1%), from €77,522 to €6,120
mainly Debts after one year (-€224,882) and Tax, wage and social debts (-€24,864)
- Debts after one year -€224,882
down €224,882 (-13.4%), from €1.7m to €1.4m
- Reserves +€123,653
up €123,653 (+28.9%), from €428,431 to €552,084
- Tax, wage and social debts -€24,864
down €24,864 (-84.7%), from €29,364 to €4,500
of which Taxes: -€20,846
- Gross operating margin -€21,647
down €21,647 (-7.7%), from €282,366 to €260,719
- Taxes +€20,240
up €20,240 (+62.1%), from €32,602 to €52,842
- Depreciation -€9,374
down €9,374 (-38.6%), from €24,286 to €14,911
- Financial charges -€7,957
down €7,957 (-10.9%), from €73,119 to €65,162
- Financial income +€4,941
up €4,941 (+131%), from €3,763 to €8,704
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 | €2,424,166 | €2,317,718 | -€106,448 | -4.4% |
| Fixed assets | 21/28 | €2,089,823 | €2,077,537 | -€12,286 | -0.6% |
| Tangible fixed assets | 22/27 | €189,573 | €177,287 | -€12,286 | -6.5% |
| Land and buildings | 22 | €171,539 | €163,179 | -€8,360 | -4.9% |
| Plant, machinery and equipment | 23 | €2,336 | €4,309 | +€1,973 | +84.5% |
| Furniture and vehicles | 24 | €11,884 | €6,645 | -€5,239 | -44.1% |
| Other tangible fixed assets | 26 | €3,814 | €3,154 | -€661 | -17.3% |
| Financial fixed assets | 28 | €1,900,250 | €1,900,250 | = | 0.0% |
| Current assets | 29/58 | €334,343 | €240,181 | -€94,162 | -28.2% |
| Stocks and contracts in progress | 3 | €24,981 | €14,935 | -€10,046 | -40.2% |
| Stocks | 30/36 | €24,981 | €14,935 | -€10,046 | -40.2% |
| Amounts receivable within one year | 40/41 | €62,423 | €49,186 | -€13,237 | -21.2% |
| Trade receivables | 40 | €59,673 | €34,569 | -€25,104 | -42.1% |
| Other amounts receivable | 41 | €2,750 | €14,617 | +€11,867 | +432% |
| Current investments | 50/53 | €165,824 | €165,824 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,522 | €6,120 | -€71,403 | -92.1% |
| Deferred charges and accrued income | 490/1 | €3,593 | €4,116 | +€523 | +14.6% |
| Total equity and liabilities | 10/49 | €2,424,166 | €2,317,718 | -€106,448 | -4.4% |
| Equity | 10/15 | €434,631 | €558,284 | +€123,653 | +28.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €428,431 | €552,084 | +€123,653 | +28.9% |
| Distributable reserves | 133 | €428,431 | €552,084 | +€123,653 | +28.9% |
| Amounts payable | 17/49 | €1,989,535 | €1,759,434 | -€230,102 | -11.6% |
| Amounts payable after more than one year | 17 | €1,672,666 | €1,447,784 | -€224,882 | -13.4% |
| Financial debts | 170/4 | €1,672,666 | €1,447,784 | -€224,882 | -13.4% |
| Amounts payable within one year | 42/48 | €294,104 | €305,429 | +€11,325 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €217,418 | €224,882 | +€7,464 | +3.4% |
| Financial debts | 43 | - | €15,535 | +€15,535 | |
| Credit institutions | 430/8 | - | €15,535 | +€15,535 | |
| Trade debts | 44 | €13,117 | €10,593 | -€2,524 | -19.2% |
| Suppliers | 440/4 | €13,117 | €10,593 | -€2,524 | -19.2% |
| Taxes, remuneration and social security | 45 | €29,364 | €4,500 | -€24,864 | -84.7% |
| Taxes | 450/3 | €25,346 | €4,500 | -€20,846 | -82.2% |
| Remuneration and social security | 454/9 | €4,017 | - | -€4,017 | |
| Other amounts payable | 47/48 | €34,205 | €49,919 | +€15,714 | +45.9% |
| Accrued charges and deferred income | 492/3 | €22,765 | €6,221 | -€16,544 | -72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,286 | €14,911 | -€9,374 | -38.6% |
| Other operating charges | 640/8 | €4,508 | €2,855 | -€1,653 | -36.7% |
| Gross operating margin | 9900 | €282,366 | €260,719 | -€21,647 | -7.7% |
| Operating profit (loss) | 9901 | €253,572 | €242,953 | -€10,619 | -4.2% |
| Financial income | 75/76B | €3,763 | €8,704 | +€4,941 | +131% |
| Recurring financial income | 75 | €3,763 | €8,704 | +€4,941 | +131% |
| Financial charges | 65/66B | €73,119 | €65,162 | -€7,957 | -10.9% |
| Recurring financial charges | 65 | €73,119 | €65,162 | -€7,957 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €184,216 | €186,495 | +€2,279 | +1.2% |
| Income taxes | 67/77 | €32,602 | €52,842 | +€20,240 | +62.1% |
| Profit (loss) for the period | 9904 | €151,614 | €133,653 | -€17,961 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €151,614 | €133,653 | -€17,961 | -11.8% |
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 23 October 2026 via checked.be.