G.A.S. CONSEILS: what changed
G.A.S. CONSEILS
Largest movements
- Receivables within one year +€139,588
up €139,588 (+435%), from €32,096 to €171,684
of which Other amounts receivable: +€145,635
- Receivables after one year -€94,000
down €94,000 (-54.0%), from €174,000 to €80,000
- Cash -€82,895
down €82,895 (-86.1%), from €96,296 to €13,400
mainly Receivables within one year (-€139,588) and Other debts (-€70,000)
- Deferred charges and accrued income -€13,489
down €13,489 (-43.1%), from €31,320 to €17,831
- Tangible fixed assets -€4,448
down €4,448 (-35.4%), from €12,581 to €8,134
- Other debts -€70,000
down €70,000 (-59.8%), from €117,000 to €47,000
- Reserves +€47,000
up €47,000 (+34.3%), from €137,000 to €184,000
- Tax, wage and social debts -€22,523
down €22,523 (-51.9%), from €43,376 to €20,853
of which Taxes: -€22,762
- Debts after one year -€8,753
down €8,753 (-100%), from €8,753 to €0
- Trade debts -€4,666
down €4,666 (-66.1%), from €7,056 to €2,390
- Staff costs +€15,425
up €15,425 (+23.3%), from €66,247 to €81,672
- Financial income +€2,775
up €2,775 (+53.8%), from €5,159 to €7,934
- Gross operating margin -€2,705
down €2,705 (-1.2%), from €228,217 to €225,511
- Taxes -€2,692
down €2,692 (-5.8%), from €46,274 to €43,581
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €346,293 | €291,049 | -€55,244 | -16.0% |
| Fixed assets | 21/28 | €12,581 | €8,134 | -€4,448 | -35.4% |
| Tangible fixed assets | 22/27 | €12,581 | €8,134 | -€4,448 | -35.4% |
| Plant, machinery and equipment | 23 | €953 | €458 | -€495 | -51.9% |
| Furniture and vehicles | 24 | €6,063 | €4,273 | -€1,790 | -29.5% |
| Other tangible fixed assets | 26 | €5,566 | €3,403 | -€2,163 | -38.9% |
| Current assets | 29/58 | €333,712 | €282,915 | -€50,797 | -15.2% |
| Amounts receivable after more than one year | 29 | €174,000 | €80,000 | -€94,000 | -54.0% |
| Other amounts receivable | 291 | €174,000 | €80,000 | -€94,000 | -54.0% |
| Amounts receivable within one year | 40/41 | €32,096 | €171,684 | +€139,588 | +435% |
| Trade receivables | 40 | €17,354 | €11,307 | -€6,047 | -34.8% |
| Other amounts receivable | 41 | €14,743 | €160,377 | +€145,635 | +988% |
| Cash at bank and in hand | 54/58 | €96,296 | €13,400 | -€82,895 | -86.1% |
| Deferred charges and accrued income | 490/1 | €31,320 | €17,831 | -€13,489 | -43.1% |
| Total equity and liabilities | 10/49 | €346,293 | €291,049 | -€55,244 | -16.0% |
| Equity | 10/15 | €144,876 | €192,976 | +€48,099 | +33.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €137,000 | €184,000 | +€47,000 | +34.3% |
| Distributable reserves | 133 | €137,000 | €184,000 | +€47,000 | +34.3% |
| Profit (loss) carried forward | 14 | €1,676 | €2,776 | +€1,099 | +65.6% |
| Amounts payable | 17/49 | €201,417 | €98,073 | -€103,344 | -51.3% |
| Amounts payable after more than one year | 17 | €8,753 | €0 | -€8,753 | -100% |
| Financial debts | 170/4 | €8,753 | €0 | -€8,753 | -100% |
| Amounts payable within one year | 42/48 | €192,472 | €97,489 | -€94,983 | -49.3% |
| Current portion of amounts payable after more than one year | 42 | €8,326 | €8,753 | +€427 | +5.1% |
| Financial debts | 43 | €16,713 | €18,492 | +€1,779 | +10.6% |
| Credit institutions | 430/8 | €16,713 | €18,492 | +€1,779 | +10.6% |
| Trade debts | 44 | €7,056 | €2,390 | -€4,666 | -66.1% |
| Suppliers | 440/4 | €7,056 | €2,390 | -€4,666 | -66.1% |
| Taxes, remuneration and social security | 45 | €43,376 | €20,853 | -€22,523 | -51.9% |
| Taxes | 450/3 | €34,033 | €11,271 | -€22,762 | -66.9% |
| Remuneration and social security | 454/9 | €9,343 | €9,582 | +€239 | +2.6% |
| Other amounts payable | 47/48 | €117,000 | €47,000 | -€70,000 | -59.8% |
| Accrued charges and deferred income | 492/3 | €192 | €585 | +€393 | +204% |
| Remuneration, social security and pensions | 62 | €66,247 | €81,672 | +€15,425 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,329 | €4,448 | +€118 | +2.7% |
| Other operating charges | 640/8 | €1,867 | €1,713 | -€154 | -8.2% |
| Gross operating margin | 9900 | €228,217 | €225,511 | -€2,705 | -1.2% |
| Operating profit (loss) | 9901 | €155,773 | €137,678 | -€18,094 | -11.6% |
| Financial income | 75/76B | €5,159 | €7,934 | +€2,775 | +53.8% |
| Recurring financial income | 75 | €5,159 | €7,934 | +€2,775 | +53.8% |
| Financial charges | 65/66B | €8,665 | €6,932 | -€1,734 | -20.0% |
| Recurring financial charges | 65 | €8,665 | €6,932 | -€1,734 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €152,267 | €138,681 | -€13,586 | -8.9% |
| Income taxes | 67/77 | €46,274 | €43,581 | -€2,692 | -5.8% |
| Profit (loss) for the period | 9904 | €105,993 | €95,099 | -€10,893 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €105,993 | €95,099 | -€10,893 | -10.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.