Shift Gear 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.
Shift Gear Consulting
Largest movements
- Receivables within one year +€14,366
up €14,366 (+248.5%), from €5,781 to €20,147
of which Trade receivables: +€14,250
- Cash -€935
down €935 (-92.5%), from €1,011 to €76
mainly Receivables within one year (-€14,366) and Net result for the year (-€3,948)
- Other debts +€12,516
new in 2025: €12,516
- Trade debts +€4,763
up €4,763 (+117.5%), from €4,053 to €8,816
- Profit (loss) carried forward -€3,948
down €3,948 (-78.4%), from -€5,035 to -€8,983
- Tax, wage and social debts -€533
down €533 (-11.2%), from €4,764 to €4,232
- Short-term financial debts +€487
up €487 (+20.8%), from €2,339 to €2,827
- Financial charges -€1,015
down €1,015 (-68.0%), from €1,492 to €477
- Other operating charges +€648
up €648 (+1295.4%), from €50 to €698
- Gross operating margin +€481
up €481 (+15.8%), from -€3,041 to -€2,560
- Taxes -€279
down €279 (-80.5%), from €346 to €67
- Depreciation +€39
up €39 (+37.2%), from €106 to €145
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.
Cash bridge derived
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 | €7,122 | €20,407 | +€13,285 | +186.5% |
| Fixed assets | 21/28 | €330 | €185 | -€145 | -44.0% |
| Tangible fixed assets | 22/27 | €330 | €185 | -€145 | -44.0% |
| Furniture and vehicles | 24 | €330 | €185 | -€145 | -44.0% |
| Current assets | 29/58 | €6,792 | €20,222 | +€13,430 | +197.7% |
| Amounts receivable within one year | 40/41 | €5,781 | €20,147 | +€14,366 | +248.5% |
| Trade receivables | 40 | €5,750 | €20,000 | +€14,250 | +247.8% |
| Other amounts receivable | 41 | €31 | €147 | +€116 | +370.6% |
| Cash at bank and in hand | 54/58 | €1,011 | €76 | -€935 | -92.5% |
| Total equity and liabilities | 10/49 | €7,122 | €20,407 | +€13,285 | +186.5% |
| Equity | 10/15 | -€4,035 | -€7,983 | -€3,948 | -97.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,035 | -€8,983 | -€3,948 | -78.4% |
| Amounts payable | 17/49 | €11,157 | €28,390 | +€17,233 | +154.5% |
| Amounts payable within one year | 42/48 | €11,157 | €28,390 | +€17,233 | +154.5% |
| Financial debts | 43 | €2,339 | €2,827 | +€487 | +20.8% |
| Credit institutions | 430/8 | €2,339 | €2,827 | +€487 | +20.8% |
| Trade debts | 44 | €4,053 | €8,816 | +€4,763 | +117.5% |
| Suppliers | 440/4 | €4,053 | €8,816 | +€4,763 | +117.5% |
| Taxes, remuneration and social security | 45 | €4,764 | €4,232 | -€533 | -11.2% |
| Taxes | 450/3 | €4,764 | €4,232 | -€533 | -11.2% |
| Other amounts payable | 47/48 | - | €12,516 | +€12,516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106 | €145 | +€39 | +37.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €50 | €698 | +€648 | +1295.4% |
| Gross operating margin | 9900 | -€3,041 | -€2,560 | +€481 | +15.8% |
| Operating profit (loss) | 9901 | -€3,197 | -€3,403 | -€206 | -6.5% |
| Financial charges | 65/66B | €1,492 | €477 | -€1,015 | -68.0% |
| Recurring financial charges | 65 | €1,492 | €477 | -€1,015 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,689 | -€3,880 | +€809 | +17.2% |
| Income taxes | 67/77 | €346 | €67 | -€279 | -80.5% |
| Profit (loss) for the period | 9904 | -€5,035 | -€3,948 | +€1,087 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,035 | -€3,948 | +€1,087 | +21.6% |
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 11 October 2026 via checked.be.