G.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.C. CONSULT
Largest movements
- Receivables within one year +€16,772
up €16,772 (+122.4%), from €13,701 to €30,473
of which Other amounts receivable: +€17,811
- Tangible fixed assets -€16,756
down €16,756 (-9.0%), from €185,265 to €168,509
- Other debts -€8,574
down €8,574 (-7.9%), from €108,871 to €100,297
- Profit (loss) carried forward +€5,844
up €5,844 (+22.5%), from -€25,946 to -€20,102
- Other operating charges -€5,021
down €5,021 (-99.0%), from €5,070 to €49
- Gross operating margin -€4,100
down €4,100 (-15.3%), from €26,751 to €22,650
- Purchases and services +€2,068
up €2,068 (+18.3%), from €11,281 to €13,350
- Turnover -€2,032
down €2,032 (-5.3%), from €38,032 to €36,000
- Financial charges -€672
down €672 (-99.7%), from €674 to €2
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 | €205,659 | €204,644 | -€1,016 | -0.5% |
| Fixed assets | 21/28 | €185,765 | €169,009 | -€16,756 | -9.0% |
| Tangible fixed assets | 22/27 | €185,265 | €168,509 | -€16,756 | -9.0% |
| Land and buildings | 22 | €185,265 | €168,509 | -€16,756 | -9.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €19,894 | €35,635 | +€15,740 | +79.1% |
| Amounts receivable within one year | 40/41 | €13,701 | €30,473 | +€16,772 | +122.4% |
| Trade receivables | 40 | €2,839 | €1,800 | -€1,039 | -36.6% |
| Other amounts receivable | 41 | €10,862 | €28,673 | +€17,811 | +164.0% |
| Cash at bank and in hand | 54/58 | €3,961 | €3,253 | -€709 | -17.9% |
| Deferred charges and accrued income | 490/1 | €2,232 | €1,909 | -€323 | -14.5% |
| Total equity and liabilities | 10/49 | €205,659 | €204,644 | -€1,016 | -0.5% |
| Equity | 10/15 | €92,254 | €98,098 | +€5,844 | +6.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €56,200 | €56,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,946 | -€20,102 | +€5,844 | +22.5% |
| Amounts payable | 17/49 | €113,405 | €106,545 | -€6,860 | -6.0% |
| Amounts payable within one year | 42/48 | €111,405 | €103,380 | -€8,025 | -7.2% |
| Trade debts | 44 | €1,820 | €2,320 | +€500 | +27.5% |
| Suppliers | 440/4 | €1,820 | €2,320 | +€500 | +27.5% |
| Taxes, remuneration and social security | 45 | €714 | €763 | +€49 | +6.8% |
| Taxes | 450/3 | €714 | €763 | +€49 | +6.8% |
| Other amounts payable | 47/48 | €108,871 | €100,297 | -€8,574 | -7.9% |
| Accrued charges and deferred income | 492/3 | €2,000 | €3,165 | +€1,165 | +58.3% |
| Turnover | 70 | €38,032 | €36,000 | -€2,032 | -5.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,281 | €13,350 | +€2,068 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,756 | €16,756 | -€0 | 0.0% |
| Other operating charges | 640/8 | €5,070 | €49 | -€5,021 | -99.0% |
| Gross operating margin | 9900 | €26,751 | €22,650 | -€4,100 | -15.3% |
| Operating profit (loss) | 9901 | €4,925 | €5,846 | +€921 | +18.7% |
| Financial charges | 65/66B | €674 | €2 | -€672 | -99.7% |
| Recurring financial charges | 65 | €674 | €2 | -€672 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €4,251 | €5,844 | +€1,593 | +37.5% |
| Profit (loss) for the period | 9904 | €4,251 | €5,844 | +€1,593 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,251 | €5,844 | +€1,593 | +37.5% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.