Guy Nyssen 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.
Guy Nyssen Consulting
Largest movements
- Receivables within one year +€72,061
up €72,061 (+315%), from €22,895 to €94,956
of which Trade receivables: +€56,223
- Tangible fixed assets +€28,436
new in 2025: €28,436
- Cash +€2,861
up €2,861 (+2.2%), from €129,675 to €132,536
mainly Net result for the year (+€104,274) and Tax, wage and social debts (+€20,089)
- Profit (loss) carried forward +€104,274
up €104,274 (+123%), from €84,900 to €189,174
- Tax, wage and social debts +€20,089
up €20,089 (+40.2%), from €49,911 to €70,000
- Trade debts -€19,481
no longer reported in 2025 (was €19,481)
- Purchases and services -€46,923
down €46,923 (-29.3%), from €160,133 to €113,209
- Turnover -€28,182
down €28,182 (-10.1%), from €279,714 to €251,532
- Gross operating margin +€18,741
up €18,741 (+15.7%), from €119,581 to €138,323
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 | €159,292 | €264,173 | +€104,881 | +65.8% |
| Fixed assets | 21/28 | €200 | €28,636 | +€28,436 | +14,218% |
| Tangible fixed assets | 22/27 | - | €28,436 | +€28,436 | |
| Assets under construction and advance payments | 27 | - | €28,436 | +€28,436 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €159,092 | €235,537 | +€76,445 | +48.1% |
| Amounts receivable within one year | 40/41 | €22,895 | €94,956 | +€72,061 | +315% |
| Trade receivables | 40 | €369 | €56,593 | +€56,223 | +15,225% |
| Other amounts receivable | 41 | €22,526 | €38,364 | +€15,838 | +70.3% |
| Cash at bank and in hand | 54/58 | €129,675 | €132,536 | +€2,861 | +2.2% |
| Deferred charges and accrued income | 490/1 | €6,522 | €8,045 | +€1,523 | +23.3% |
| Total equity and liabilities | 10/49 | €159,292 | €264,173 | +€104,881 | +65.8% |
| Equity | 10/15 | €89,900 | €194,174 | +€104,274 | +116% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,900 | €189,174 | +€104,274 | +123% |
| Amounts payable | 17/49 | €69,392 | €70,000 | +€608 | +0.9% |
| Amounts payable within one year | 42/48 | €69,392 | €70,000 | +€608 | +0.9% |
| Trade debts | 44 | €19,481 | - | -€19,481 | |
| Suppliers | 440/4 | €19,481 | - | -€19,481 | |
| Taxes, remuneration and social security | 45 | €49,911 | €70,000 | +€20,089 | +40.2% |
| Taxes | 450/3 | €49,911 | €70,000 | +€20,089 | +40.2% |
| Turnover | 70 | €279,714 | €251,532 | -€28,182 | -10.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €160,133 | €113,209 | -€46,923 | -29.3% |
| Remuneration, social security and pensions | 62 | €4,362 | €3,970 | -€392 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,394 | - | -€2,394 | |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €119,581 | €138,323 | +€18,741 | +15.7% |
| Operating profit (loss) | 9901 | €112,825 | €134,287 | +€21,463 | +19.0% |
| Financial income | 75/76B | €776 | €0 | -€776 | -100.0% |
| Recurring financial income | 75 | €776 | €0 | -€776 | -100.0% |
| Financial charges | 65/66B | €174 | €593 | +€419 | +240% |
| Recurring financial charges | 65 | €174 | €593 | +€419 | +240% |
| Profit (loss) for the period before taxes | 9903 | €113,426 | €133,694 | +€20,268 | +17.9% |
| Income taxes | 67/77 | €28,526 | €29,420 | +€894 | +3.1% |
| Profit (loss) for the period | 9904 | €84,900 | €104,274 | +€19,374 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,900 | €104,274 | +€19,374 | +22.8% |
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 17 October 2026 via checked.be.