G & C DESIGN: 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 DESIGN
Largest movements
- Receivables within one year -€8,509
down €8,509 (-99.5%), from €8,550 to €41
- Cash -€4,491
down €4,491 (-78.0%), from €5,754 to €1,264
mainly Other debts (-€8,550) and Net result for the year (-€7,556)
- Tangible fixed assets -€2,838
down €2,838 (-9.6%), from €29,519 to €26,681
of which Land and buildings: -€2,838
- Other debts -€8,550
down €8,550 (-6.1%), from €141,051 to €132,501
- Profit (loss) carried forward -€7,556
down €7,556 (-6.3%), from -€119,940 to -€127,497
- Other operating charges +€1,241
up €1,241 (+261%), from €475 to €1,716
- Gross operating margin +€233
up €233 (+9.3%), from -€2,512 to -€2,279
- Financial charges +€105
up €105 (+17.1%), from €618 to €723
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 | €43,823 | €27,985 | -€15,838 | -36.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €29,519 | €26,681 | -€2,838 | -9.6% |
| Tangible fixed assets | 22/27 | €29,519 | €26,681 | -€2,838 | -9.6% |
| Land and buildings | 22 | €29,519 | €26,681 | -€2,838 | -9.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €14,304 | €1,305 | -€13,000 | -90.9% |
| Amounts receivable within one year | 40/41 | €8,550 | €41 | -€8,509 | -99.5% |
| Other amounts receivable | 41 | €8,550 | €41 | -€8,509 | -99.5% |
| Cash at bank and in hand | 54/58 | €5,754 | €1,264 | -€4,491 | -78.0% |
| Total equity and liabilities | 10/49 | €43,823 | €27,985 | -€15,838 | -36.1% |
| Equity | 10/15 | -€97,940 | -€105,497 | -€7,556 | -7.7% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,940 | -€127,497 | -€7,556 | -6.3% |
| Amounts payable | 17/49 | €141,763 | €133,482 | -€8,282 | -5.8% |
| Amounts payable within one year | 42/48 | €141,763 | €133,482 | -€8,282 | -5.8% |
| Trade debts | 44 | €713 | €981 | +€268 | +37.7% |
| Suppliers | 440/4 | €713 | €981 | +€268 | +37.7% |
| Other amounts payable | 47/48 | €141,051 | €132,501 | -€8,550 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,838 | €2,838 | = | 0.0% |
| Other operating charges | 640/8 | €475 | €1,716 | +€1,241 | +261% |
| Gross operating margin | 9900 | -€2,512 | -€2,279 | +€233 | +9.3% |
| Operating profit (loss) | 9901 | -€5,825 | -€6,833 | -€1,008 | -17.3% |
| Financial charges | 65/66B | €618 | €723 | +€105 | +17.1% |
| Recurring financial charges | 65 | €618 | €723 | +€105 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,443 | -€7,556 | -€1,113 | -17.3% |
| Profit (loss) for the period | 9904 | -€6,443 | -€7,556 | -€1,113 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,443 | -€7,556 | -€1,113 | -17.3% |
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 17 October 2026 via checked.be.