G.A.V.C. 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.V.C. CONSULT
Largest movements
- Cash +€22,073
up €22,073 (+39.1%), from €56,504 to €78,577
mainly Other debts (+€68,127) and Net result for the year (+€30,016)
- Receivables within one year -€3,852
down €3,852 (-32.3%), from €11,916 to €8,064
of which Trade receivables: -€3,870
- Tangible fixed assets +€1,629
up €1,629 (+29.3%), from €5,559 to €7,188
- Other debts +€68,127
up €68,127 (+1,238,671%), from €6 to €68,132
- Profit (loss) carried forward -€61,749
down €61,749 (-87.9%), from €70,283 to €8,534
- Tax, wage and social debts +€13,493
up €13,493 (+1,554%), from €868 to €14,361
- Gross operating margin +€11,274
up €11,274 (+33.9%), from €33,270 to €44,543
- Taxes +€4,900
up €4,900 (+68.0%), from €7,210 to €12,110
- Depreciation +€706
up €706 (+55.5%), from €1,272 to €1,977
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.
Derived cash bridge
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 | €75,448 | €95,327 | +€19,879 | +26.3% |
| Fixed assets | 21/28 | €5,559 | €7,188 | +€1,629 | +29.3% |
| Tangible fixed assets | 22/27 | €5,559 | €7,188 | +€1,629 | +29.3% |
| Furniture and vehicles | 24 | €5,559 | €7,188 | +€1,629 | +29.3% |
| Current assets | 29/58 | €69,889 | €88,139 | +€18,250 | +26.1% |
| Amounts receivable within one year | 40/41 | €11,916 | €8,064 | -€3,852 | -32.3% |
| Trade receivables | 40 | €10,709 | €6,839 | -€3,870 | -36.1% |
| Other amounts receivable | 41 | €1,207 | €1,225 | +€18 | +1.5% |
| Cash at bank and in hand | 54/58 | €56,504 | €78,577 | +€22,073 | +39.1% |
| Deferred charges and accrued income | 490/1 | €1,469 | €1,498 | +€28 | +1.9% |
| Total equity and liabilities | 10/49 | €75,448 | €95,327 | +€19,879 | +26.3% |
| Equity | 10/15 | €73,283 | €11,534 | -€61,749 | -84.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,283 | €8,534 | -€61,749 | -87.9% |
| Amounts payable | 17/49 | €2,165 | €83,793 | +€81,628 | +3,770% |
| Amounts payable within one year | 42/48 | €2,165 | €83,793 | +€81,628 | +3,770% |
| Current portion of amounts payable after more than one year | 42 | €160 | €160 | = | 0.0% |
| Trade debts | 44 | €1,131 | €1,139 | +€8 | +0.7% |
| Suppliers | 440/4 | €1,131 | €1,139 | +€8 | +0.7% |
| Taxes, remuneration and social security | 45 | €868 | €14,361 | +€13,493 | +1,554% |
| Taxes | 450/3 | €868 | €14,361 | +€13,493 | +1,554% |
| Other amounts payable | 47/48 | €6 | €68,132 | +€68,127 | +1,238,671% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,272 | €1,977 | +€706 | +55.5% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €33,270 | €44,543 | +€11,274 | +33.9% |
| Operating profit (loss) | 9901 | €31,998 | €42,166 | +€10,168 | +31.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €31,955 | €42,126 | +€10,171 | +31.8% |
| Income taxes | 67/77 | €7,210 | €12,110 | +€4,900 | +68.0% |
| Profit (loss) for the period | 9904 | €24,745 | €30,016 | +€5,271 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,745 | €30,016 | +€5,271 | +21.3% |
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 29 October 2026 via checked.be.