GYRUS CONSULTING: what changed
GYRUS CONSULTING
Largest movements
- Cash -€17,552
down €17,552 (-35.9%), from €48,916 to €31,364
mainly Tax, wage and social debts (-€18,145) and Deferred charges and accrued income (-€9,518)
- Deferred charges and accrued income +€9,518
up €9,518 (+1,737%), from €548 to €10,066
- Receivables within one year -€8,203
down €8,203 (-22.5%), from €36,531 to €28,328
of which Other amounts receivable: -€8,657
- Tangible fixed assets -€1,934
down €1,934 (-50.0%), from €3,868 to €1,934
- Tax, wage and social debts -€18,145
no longer reported in 2023 (was €18,145)
- Profit (loss) carried forward -€2,422
down €2,422 (-3.5%), from €69,668 to €67,245
- Trade debts +€1,750
up €1,750 (+3,500%), from €50 to €1,800
- Gross operating margin -€90,108
down €90,108, from €89,310 to -€799
- Taxes -€18,145
no longer reported in 2023 (was €18,145)
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,863 | €71,692 | -€18,171 | -20.2% |
| Fixed assets | 21/28 | €3,868 | €1,934 | -€1,934 | -50.0% |
| Tangible fixed assets | 22/27 | €3,868 | €1,934 | -€1,934 | -50.0% |
| Furniture and vehicles | 24 | €3,868 | €1,934 | -€1,934 | -50.0% |
| Current assets | 29/58 | €85,994 | €69,758 | -€16,236 | -18.9% |
| Amounts receivable within one year | 40/41 | €36,531 | €28,328 | -€8,203 | -22.5% |
| Trade receivables | 40 | - | €454 | +€454 | |
| Other amounts receivable | 41 | €36,531 | €27,874 | -€8,657 | -23.7% |
| Cash at bank and in hand | 54/58 | €48,916 | €31,364 | -€17,552 | -35.9% |
| Deferred charges and accrued income | 490/1 | €548 | €10,066 | +€9,518 | +1,737% |
| Total equity and liabilities | 10/49 | €89,863 | €71,692 | -€18,171 | -20.2% |
| Equity | 10/15 | €71,668 | €69,245 | -€2,422 | -3.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,668 | €67,245 | -€2,422 | -3.5% |
| Amounts payable | 17/49 | €18,195 | €2,447 | -€15,748 | -86.6% |
| Amounts payable within one year | 42/48 | €18,195 | €1,800 | -€16,395 | -90.1% |
| Trade debts | 44 | €50 | €1,800 | +€1,750 | +3,500% |
| Suppliers | 440/4 | €50 | €1,800 | +€1,750 | +3,500% |
| Taxes, remuneration and social security | 45 | €18,145 | - | -€18,145 | |
| Taxes | 450/3 | €18,145 | - | -€18,145 | |
| Accrued charges and deferred income | 492/3 | - | €647 | +€647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,934 | €1,934 | = | 0.0% |
| Gross operating margin | 9900 | €89,310 | -€799 | -€90,108 | |
| Operating profit (loss) | 9901 | €87,376 | -€2,733 | -€90,108 | |
| Financial income | 75/76B | €498 | €373 | -€125 | -25.0% |
| Recurring financial income | 75 | €498 | €373 | -€125 | -25.0% |
| Financial charges | 65/66B | €61 | €63 | +€2 | +3.4% |
| Recurring financial charges | 65 | €61 | €63 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €87,813 | -€2,422 | -€90,235 | |
| Income taxes | 67/77 | €18,145 | - | -€18,145 | |
| Profit (loss) for the period | 9904 | €69,668 | -€2,422 | -€72,090 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,668 | -€2,422 | -€72,090 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.