GORGEMANS 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.
GORGEMANS Consult
Largest movements
- Cash -€10,977
down €10,977 (-14.2%), from €77,337 to €66,359
mainly Contributions, distributions and other (-€48,000) and Other debts (-€16,528)
- Receivables within one year -€955
down €955 (-6.7%), from €14,153 to €13,198
of which Trade receivables: -€2,241
- Other debts -€16,528
down €16,528 (-39.8%), from €41,528 to €25,000
- Reserves +€4,000
up €4,000 (+17.4%), from €23,000 to €27,000
- Gross operating margin -€3,185
down €3,185 (-4.4%), from €71,791 to €68,606
- Taxes -€1,638
down €1,638 (-10.7%), from €15,353 to €13,714
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 | €94,115 | €81,593 | -€12,523 | -13.3% |
| Fixed assets | 21/28 | €2,498 | €1,903 | -€595 | -23.8% |
| Tangible fixed assets | 22/27 | €2,356 | €1,761 | -€595 | -25.2% |
| Furniture and vehicles | 24 | €2,356 | €1,761 | -€595 | -25.2% |
| Financial fixed assets | 28 | €142 | €142 | = | 0.0% |
| Current assets | 29/58 | €91,617 | €79,689 | -€11,928 | -13.0% |
| Amounts receivable within one year | 40/41 | €14,153 | €13,198 | -€955 | -6.7% |
| Trade receivables | 40 | €14,153 | €11,912 | -€2,241 | -15.8% |
| Other amounts receivable | 41 | - | €1,286 | +€1,286 | |
| Cash at bank and in hand | 54/58 | €77,337 | €66,359 | -€10,977 | -14.2% |
| Deferred charges and accrued income | 490/1 | €128 | €132 | +€4 | +3.4% |
| Total equity and liabilities | 10/49 | €94,115 | €81,593 | -€12,523 | -13.3% |
| Equity | 10/15 | €24,621 | €28,576 | +€3,955 | +16.1% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €23,000 | €27,000 | +€4,000 | +17.4% |
| Distributable reserves | 133 | €23,000 | €27,000 | +€4,000 | +17.4% |
| Profit (loss) carried forward | 14 | €421 | €376 | -€45 | -10.6% |
| Amounts payable | 17/49 | €69,494 | €53,016 | -€16,478 | -23.7% |
| Amounts payable within one year | 42/48 | €69,494 | €53,016 | -€16,478 | -23.7% |
| Trade debts | 44 | €1,687 | €1,985 | +€298 | +17.6% |
| Suppliers | 440/4 | €1,687 | €1,985 | +€298 | +17.6% |
| Taxes, remuneration and social security | 45 | €26,279 | €26,032 | -€247 | -0.9% |
| Taxes | 450/3 | €23,089 | €22,854 | -€235 | -1.0% |
| Remuneration and social security | 454/9 | €3,190 | €3,178 | -€12 | -0.4% |
| Other amounts payable | 47/48 | €41,528 | €25,000 | -€16,528 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €595 | €595 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,234 | €1,081 | -€153 | -12.4% |
| Gross operating margin | 9900 | €71,791 | €68,606 | -€3,185 | -4.4% |
| Operating profit (loss) | 9901 | €69,962 | €66,930 | -€3,032 | -4.3% |
| Financial charges | 65/66B | €1,555 | €1,261 | -€294 | -18.9% |
| Recurring financial charges | 65 | €1,555 | €1,261 | -€294 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €68,407 | €65,670 | -€2,738 | -4.0% |
| Income taxes | 67/77 | €15,353 | €13,714 | -€1,638 | -10.7% |
| Profit (loss) for the period | 9904 | €53,055 | €51,955 | -€1,099 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,055 | €51,955 | -€1,099 | -2.1% |
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 16 October 2026 via checked.be.