G&A CONSULT: 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.
G&A CONSULT
Largest movements
- Cash +€47,012
up €47,012 (+25.3%), from €185,804 to €232,816
mainly Net result for the year (+€69,819) and Depreciation (+€12,912)
- Receivables within one year +€33,370
up €33,370 (+57.3%), from €58,260 to €91,629
of which Trade receivables: +€27,626
- Tangible fixed assets -€12,912
down €12,912 (-3.3%), from €396,340 to €383,429
of which Land and buildings: -€11,540
- Reserves +€69,819
up €69,819 (+25.3%), from €276,340 to €346,158
of which Distributable reserves: +€69,819
- Debts after one year -€20,458
down €20,458 (-6.9%), from €295,091 to €274,633
- Tax, wage and social debts +€8,133
up €8,133 (+20.8%), from €39,146 to €47,279
- Trade debts +€7,765
up €7,765 (+233%), from €3,336 to €11,101
- Gross operating margin -€23,633
down €23,633 (-16.8%), from €140,378 to €116,745
- Taxes -€8,059
down €8,059 (-23.3%), from €34,528 to €26,469
- Financial income +€1,640
up €1,640 (+297%), from €553 to €2,193
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €643,904 | €708,432 | +€64,528 | +10.0% |
| Fixed assets | 21/28 | €396,340 | €383,429 | -€12,912 | -3.3% |
| Tangible fixed assets | 22/27 | €396,340 | €383,429 | -€12,912 | -3.3% |
| Land and buildings | 22 | €392,586 | €381,046 | -€11,540 | -2.9% |
| Plant, machinery and equipment | 23 | €3,754 | €2,383 | -€1,371 | -36.5% |
| Current assets | 29/58 | €247,564 | €325,003 | +€77,439 | +31.3% |
| Amounts receivable within one year | 40/41 | €58,260 | €91,629 | +€33,370 | +57.3% |
| Trade receivables | 40 | €58,260 | €85,886 | +€27,626 | +47.4% |
| Other amounts receivable | 41 | - | €5,744 | +€5,744 | |
| Cash at bank and in hand | 54/58 | €185,804 | €232,816 | +€47,012 | +25.3% |
| Deferred charges and accrued income | 490/1 | €3,500 | €558 | -€2,942 | -84.1% |
| Total equity and liabilities | 10/49 | €643,904 | €708,432 | +€64,528 | +10.0% |
| Equity | 10/15 | €282,540 | €352,358 | +€69,819 | +24.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €276,340 | €346,158 | +€69,819 | +25.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €274,480 | €344,298 | +€69,819 | +25.4% |
| Amounts payable | 17/49 | €361,365 | €356,073 | -€5,291 | -1.5% |
| Amounts payable after more than one year | 17 | €295,091 | €274,633 | -€20,458 | -6.9% |
| Financial debts | 170/4 | €295,091 | €274,633 | -€20,458 | -6.9% |
| Amounts payable within one year | 42/48 | €66,273 | €81,273 | +€15,000 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €19,993 | €20,458 | +€465 | +2.3% |
| Financial debts | 43 | €2,400 | €2,400 | = | 0.0% |
| Other loans | 439 | €2,400 | €2,400 | = | 0.0% |
| Trade debts | 44 | €3,336 | €11,101 | +€7,765 | +233% |
| Suppliers | 440/4 | €3,336 | €11,101 | +€7,765 | +233% |
| Taxes, remuneration and social security | 45 | €39,146 | €47,279 | +€8,133 | +20.8% |
| Taxes | 450/3 | €39,146 | €47,279 | +€8,133 | +20.8% |
| Other amounts payable | 47/48 | €1,398 | €35 | -€1,363 | -97.5% |
| Accrued charges and deferred income | 492/3 | - | €167 | +€167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,912 | €12,912 | = | 0.0% |
| Other operating charges | 640/8 | €2,710 | €2,448 | -€262 | -9.7% |
| Gross operating margin | 9900 | €140,378 | €116,745 | -€23,633 | -16.8% |
| Operating profit (loss) | 9901 | €124,757 | €101,386 | -€23,371 | -18.7% |
| Financial income | 75/76B | €553 | €2,193 | +€1,640 | +297% |
| Recurring financial income | 75 | €553 | €2,193 | +€1,640 | +297% |
| Financial charges | 65/66B | €8,474 | €7,290 | -€1,184 | -14.0% |
| Recurring financial charges | 65 | €8,474 | €7,290 | -€1,184 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €116,835 | €96,288 | -€20,547 | -17.6% |
| Income taxes | 67/77 | €34,528 | €26,469 | -€8,059 | -23.3% |
| Profit (loss) for the period | 9904 | €82,307 | €69,819 | -€12,489 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,307 | €69,819 | -€12,489 | -15.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.