GUNS 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.
GUNS CONSULTING
Largest movements
- Cash +€18,819
up €18,819 (+19.3%), from €97,436 to €116,255
mainly Net result for the year (+€46,291) and Other debts (+€39,267)
- Receivables within one year +€10,520
up €10,520 (+49.5%), from €21,237 to €31,757
of which Other amounts receivable: +€14,038
- Deferred charges and accrued income +€1,951
up €1,951 (+192%), from €1,015 to €2,966
- Other debts +€39,267
up €39,267 (+31,903%), from €123 to €39,390
- Tax, wage and social debts -€7,385
down €7,385 (-26.3%), from €28,108 to €20,723
of which Taxes: -€6,258
- Gross operating margin -€10,349
down €10,349 (-14.0%), from €73,747 to €63,397
- Taxes -€1,763
down €1,763 (-11.4%), from €15,519 to €13,756
- Depreciation +€1,205
up €1,205 (+350%), from €345 to €1,550
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 | €122,756 | €155,370 | +€32,614 | +26.6% |
| Fixed assets | 21/28 | €3,068 | €4,392 | +€1,324 | +43.1% |
| Tangible fixed assets | 22/27 | €3,068 | €4,392 | +€1,324 | +43.1% |
| Plant, machinery and equipment | 23 | €277 | €2,203 | +€1,927 | +696% |
| Furniture and vehicles | 24 | €2,792 | €2,189 | -€603 | -21.6% |
| Current assets | 29/58 | €119,688 | €150,978 | +€31,291 | +26.1% |
| Amounts receivable within one year | 40/41 | €21,237 | €31,757 | +€10,520 | +49.5% |
| Trade receivables | 40 | €19,375 | €15,857 | -€3,518 | -18.2% |
| Other amounts receivable | 41 | €1,862 | €15,900 | +€14,038 | +754% |
| Cash at bank and in hand | 54/58 | €97,436 | €116,255 | +€18,819 | +19.3% |
| Deferred charges and accrued income | 490/1 | €1,015 | €2,966 | +€1,951 | +192% |
| Total equity and liabilities | 10/49 | €122,756 | €155,370 | +€32,614 | +26.6% |
| Equity | 10/15 | €94,209 | €94,209 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €91,709 | €91,709 | = | 0.0% |
| Distributable reserves | 133 | €91,709 | €91,709 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €28,547 | €61,161 | +€32,614 | +114% |
| Amounts payable within one year | 42/48 | €28,547 | €61,161 | +€32,614 | +114% |
| Trade debts | 44 | €317 | €1,049 | +€733 | +231% |
| Suppliers | 440/4 | €317 | €1,049 | +€733 | +231% |
| Taxes, remuneration and social security | 45 | €28,108 | €20,723 | -€7,385 | -26.3% |
| Taxes | 450/3 | €26,981 | €20,723 | -€6,258 | -23.2% |
| Remuneration and social security | 454/9 | €1,127 | €0 | -€1,127 | -100% |
| Other amounts payable | 47/48 | €123 | €39,390 | +€39,267 | +31,903% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345 | €1,550 | +€1,205 | +350% |
| Other operating charges | 640/8 | €1,343 | €899 | -€443 | -33.0% |
| Gross operating margin | 9900 | €73,747 | €63,397 | -€10,349 | -14.0% |
| Operating profit (loss) | 9901 | €72,060 | €60,948 | -€11,111 | -15.4% |
| Financial income | 75/76B | €383 | €753 | +€370 | +96.6% |
| Recurring financial income | 75 | €383 | €753 | +€370 | +96.6% |
| Financial charges | 65/66B | €1,566 | €1,655 | +€89 | +5.7% |
| Recurring financial charges | 65 | €1,566 | €1,655 | +€89 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €70,877 | €60,047 | -€10,830 | -15.3% |
| Income taxes | 67/77 | €15,519 | €13,756 | -€1,763 | -11.4% |
| Profit (loss) for the period | 9904 | €55,358 | €46,291 | -€9,067 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,358 | €46,291 | -€9,067 | -16.4% |
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.