G & A: what changed
What changed
G & A
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€152,923
2023 · €30,855+€122,067
Equity
€852,342
2023 · €699,420+€152,923
Cash
€64,175
2023 · €0+€64,175
Balance sheet total
€3.0m
2023 · €2.9m+€41,831
Largest movements
Assets
- Cash +€64,175
up €64,175, from €0 to €64,175
mainly Net result for the year (+€152,923) and Tax, wage and social debts (+€73,795)
Equity and liabilities
- Reserves +€152,923
up €152,923 (+22.5%), from €680,820 to €833,742
of which Distributable reserves: +€152,923
- Other debts -€136,407
down €136,407 (-6.6%), from €2.1m to €1.9m
- Tax, wage and social debts +€73,795
up €73,795 (+644%), from €11,453 to €85,248
of which Taxes: +€41,025
- Current portion of long-term debt -€41,937
down €41,937 (-100%), from €41,937 to €0
Income statement
- Gross operating margin +€130,382
up €130,382 (+118%), from €110,647 to €241,029
- Taxes +€36,230
up €36,230 (+194%), from €18,719 to €54,949
- Write-downs +€10,500
up €10,500, from -€10,500 to €0
- Depreciation -€9,846
down €9,846 (-34.1%), from €28,906 to €19,060
- Financial charges +€4,210
up €4,210 (+104%), from €4,064 to €8,274
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€30,855
Gross operating margin
+€130,382
Depreciation
+€9,846
Write-downs
-€10,500
Other operating charges
+€491
Other operating items
+€31,501
Financial income
+€789
Financial charges
-€4,210
Taxes
-€36,230
Result 2024
€152,923
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€113,748
Investment
-€4,928
Financing
-€44,645
Cash 2023
€0
From operations (derived)
+€113,748
Net result for the year
+€152,923
Depreciation
+€19,060
Receivables within one year
+€8,917
Deferred charges and accrued income
-€705
Trade debts
-€3,834
Tax, wage and social debts
+€73,795
Other debts
-€136,407
Investment (derived)
-€4,928
Investment in fixed assets (net)
-€4,928
Financing
-€44,645
Current portion of long-term debt
-€41,937
Short-term financial debts
-€2,708
Cash 2024
€64,175
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,919,305 | €2,961,136 | +€41,831 | +1.4% |
| Fixed assets | 21/28 | €2,859,169 | €2,845,037 | -€14,132 | -0.5% |
| Tangible fixed assets | 22/27 | €254,191 | €240,059 | -€14,132 | -5.6% |
| Land and buildings | 22 | €225,232 | €215,116 | -€10,117 | -4.5% |
| Plant, machinery and equipment | 23 | €24,222 | €23,188 | -€1,034 | -4.3% |
| Furniture and vehicles | 24 | €4,737 | €1,756 | -€2,981 | -62.9% |
| Financial fixed assets | 28 | €2,604,979 | €2,604,979 | = | 0.0% |
| Current assets | 29/58 | €60,136 | €116,099 | +€55,963 | +93.1% |
| Amounts receivable within one year | 40/41 | €57,352 | €48,435 | -€8,917 | -15.5% |
| Trade receivables | 40 | €15,812 | €6,895 | -€8,917 | -56.4% |
| Other amounts receivable | 41 | €41,541 | €41,541 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €64,175 | +€64,175 | |
| Deferred charges and accrued income | 490/1 | €2,784 | €3,488 | +€705 | +25.3% |
| Total equity and liabilities | 10/49 | €2,919,305 | €2,961,136 | +€41,831 | +1.4% |
| Equity | 10/15 | €699,420 | €852,342 | +€152,923 | +21.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €680,820 | €833,742 | +€152,923 | +22.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €680,820 | €833,742 | +€152,923 | +22.5% |
| Amounts payable | 17/49 | €2,219,885 | €2,108,793 | -€111,092 | -5.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €2,219,885 | €2,108,793 | -€111,092 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €41,937 | €0 | -€41,937 | -100% |
| Financial debts | 43 | €2,708 | €0 | -€2,708 | -100% |
| Credit institutions | 430/8 | €2,708 | €0 | -€2,708 | -100% |
| Trade debts | 44 | €3,834 | €0 | -€3,834 | -100% |
| Suppliers | 440/4 | €3,834 | €0 | -€3,834 | -100% |
| Advances received on contracts in progress | 46 | €98,200 | €98,200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,453 | €85,248 | +€73,795 | +644% |
| Taxes | 450/3 | €11,453 | €52,479 | +€41,025 | +358% |
| Remuneration and social security | 454/9 | - | €32,770 | +€32,770 | |
| Other amounts payable | 47/48 | €2,061,752 | €1,925,345 | -€136,407 | -6.6% |
| Non-recurring operating income | 76A | €12,243 | €198,525 | +€186,282 | +1,522% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,906 | €19,060 | -€9,846 | -34.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,500 | €0 | +€10,500 | |
| Other operating charges | 640/8 | €7,102 | €6,611 | -€491 | -6.9% |
| Non-recurring operating charges | 66A | €31,501 | €0 | -€31,501 | -100% |
| Gross operating margin | 9900 | €110,647 | €241,029 | +€130,382 | +118% |
| Operating profit (loss) | 9901 | €53,638 | €215,357 | +€161,719 | +301% |
| Financial income | 75/76B | €1 | €789 | +€789 | +157,706% |
| Recurring financial income | 75 | €1 | €789 | +€789 | +157,706% |
| Financial charges | 65/66B | €4,064 | €8,274 | +€4,210 | +104% |
| Recurring financial charges | 65 | €4,064 | €8,274 | +€4,210 | +104% |
| Profit (loss) for the period before taxes | 9903 | €49,575 | €207,872 | +€158,297 | +319% |
| Income taxes | 67/77 | €18,719 | €54,949 | +€36,230 | +194% |
| Profit (loss) for the period | 9904 | €30,855 | €152,923 | +€122,067 | +396% |
| Profit (loss) for the period to be appropriated | 9905 | €30,855 | €152,923 | +€122,067 | +396% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.