GYRO 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.
GYRO CONSULTING
Largest movements
- Cash +€46,798
up €46,798 (+16.5%), from €283,301 to €330,099
mainly Net result for the year (+€38,353) and Tax, wage and social debts (+€24,175)
- Receivables within one year +€13,287
up €13,287 (+1,078%), from €1,233 to €14,520
of which Trade receivables: +€14,520
- Tax, wage and social debts +€24,175
up €24,175 (+222%), from €10,897 to €35,073
of which Taxes: +€20,675
- Other debts +€18,068
up €18,068 (+18.0%), from €100,513 to €118,581
- Reserves +€15,000
up €15,000 (+15.5%), from €96,860 to €111,860
of which Distributable reserves: +€15,000
- Gross operating margin -€18,565
down €18,565 (-24.2%), from €76,656 to €58,091
- Financial charges -€9,340
down €9,340 (-76.4%), from €12,226 to €2,886
- Taxes -€2,469
down €2,469 (-13.4%), from €18,392 to €15,923
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 | €286,267 | €345,933 | +€59,666 | +20.8% |
| Fixed assets | 21/28 | €1,731 | €797 | -€935 | -54.0% |
| Tangible fixed assets | 22/27 | €1,731 | €797 | -€935 | -54.0% |
| Furniture and vehicles | 24 | €1,731 | €797 | -€935 | -54.0% |
| Current assets | 29/58 | €284,536 | €345,136 | +€60,600 | +21.3% |
| Amounts receivable within one year | 40/41 | €1,233 | €14,520 | +€13,287 | +1,078% |
| Trade receivables | 40 | - | €14,520 | +€14,520 | |
| Other amounts receivable | 41 | €1,233 | - | -€1,233 | |
| Cash at bank and in hand | 54/58 | €283,301 | €330,099 | +€46,798 | +16.5% |
| Deferred charges and accrued income | 490/1 | €2 | €517 | +€515 | +28,770% |
| Total equity and liabilities | 10/49 | €286,267 | €345,933 | +€59,666 | +20.8% |
| Equity | 10/15 | €171,993 | €190,347 | +€18,353 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,860 | €111,860 | +€15,000 | +15.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,000 | €110,000 | +€15,000 | +15.8% |
| Profit (loss) carried forward | 14 | €68,933 | €72,287 | +€3,353 | +4.9% |
| Amounts payable | 17/49 | €114,274 | €155,586 | +€41,313 | +36.2% |
| Amounts payable within one year | 42/48 | €112,509 | €153,992 | +€41,483 | +36.9% |
| Trade debts | 44 | €1,099 | €339 | -€761 | -69.2% |
| Suppliers | 440/4 | €1,099 | €339 | -€761 | -69.2% |
| Taxes, remuneration and social security | 45 | €10,897 | €35,073 | +€24,175 | +222% |
| Taxes | 450/3 | €10,897 | €31,573 | +€20,675 | +190% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €100,513 | €118,581 | +€18,068 | +18.0% |
| Accrued charges and deferred income | 492/3 | €1,765 | €1,594 | -€170 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €553 | €935 | +€382 | +69.0% |
| Gross operating margin | 9900 | €76,656 | €58,091 | -€18,565 | -24.2% |
| Operating profit (loss) | 9901 | €76,103 | €57,157 | -€18,947 | -24.9% |
| Financial income | 75/76B | €48 | €6 | -€42 | -88.2% |
| Recurring financial income | 75 | €48 | €6 | -€42 | -88.2% |
| Financial charges | 65/66B | €12,226 | €2,886 | -€9,340 | -76.4% |
| Recurring financial charges | 65 | €12,226 | €2,886 | -€9,340 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | €63,925 | €54,276 | -€9,649 | -15.1% |
| Income taxes | 67/77 | €18,392 | €15,923 | -€2,469 | -13.4% |
| Profit (loss) for the period | 9904 | €45,533 | €38,353 | -€7,180 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,533 | €38,353 | -€7,180 | -15.8% |
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 20 October 2026 via checked.be.