G.C.S. CONSULTING: 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.S. CONSULTING
Largest movements
- Cash +€52,570
up €52,570 (+12.1%), from €432,834 to €485,404
mainly Net result for the year (+€110,409) and Other debts (+€34,918)
- Receivables within one year -€17,476
down €17,476 (-13.9%), from €126,056 to €108,580
of which Trade receivables: -€18,399
- Tangible fixed assets +€11,205
up €11,205 (+3.2%), from €351,358 to €362,563
of which Furniture and vehicles: +€10,414
- Reserves +€57,709
up €57,709 (+10.2%), from €564,470 to €622,179
of which Distributable reserves: +€57,709
- Other debts +€34,918
up €34,918 (+91.9%), from €37,985 to €72,903
- Debts after one year -€22,557
down €22,557 (-11.0%), from €204,194 to €181,637
- Trade debts -€18,022
down €18,022 (-40.5%), from €44,494 to €26,472
of which Suppliers: -€18,022
- Gross operating margin +€11,911
up €11,911 (+6.0%), from €197,716 to €209,628
- Write-downs +€7,608
new in 2025: €7,608
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 | €911,465 | €957,937 | +€46,472 | +5.1% |
| Fixed assets | 21/28 | €351,358 | €362,563 | +€11,205 | +3.2% |
| Tangible fixed assets | 22/27 | €351,358 | €362,563 | +€11,205 | +3.2% |
| Land and buildings | 22 | €336,339 | €329,165 | -€7,174 | -2.1% |
| Plant, machinery and equipment | 23 | €652 | €8,617 | +€7,965 | +1,222% |
| Furniture and vehicles | 24 | €14,367 | €24,781 | +€10,414 | +72.5% |
| Current assets | 29/58 | €560,107 | €595,374 | +€35,266 | +6.3% |
| Amounts receivable within one year | 40/41 | €126,056 | €108,580 | -€17,476 | -13.9% |
| Trade receivables | 40 | €87,882 | €69,483 | -€18,399 | -20.9% |
| Other amounts receivable | 41 | €38,174 | €39,096 | +€923 | +2.4% |
| Cash at bank and in hand | 54/58 | €432,834 | €485,404 | +€52,570 | +12.1% |
| Deferred charges and accrued income | 490/1 | €1,218 | €1,390 | +€172 | +14.1% |
| Total equity and liabilities | 10/49 | €911,465 | €957,937 | +€46,472 | +5.1% |
| Equity | 10/15 | €584,470 | €642,179 | +€57,709 | +9.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €564,470 | €622,179 | +€57,709 | +10.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €564,470 | €622,179 | +€57,709 | +10.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €326,995 | €315,758 | -€11,237 | -3.4% |
| Amounts payable after more than one year | 17 | €204,194 | €181,637 | -€22,557 | -11.0% |
| Financial debts | 170/4 | €204,194 | €181,637 | -€22,557 | -11.0% |
| Amounts payable within one year | 42/48 | €122,801 | €133,269 | +€10,468 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €21,649 | €22,557 | +€908 | +4.2% |
| Trade debts | 44 | €44,494 | €26,472 | -€18,022 | -40.5% |
| Suppliers | 440/4 | €44,494 | €26,472 | -€18,022 | -40.5% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,674 | €11,337 | -€7,337 | -39.3% |
| Taxes | 450/3 | €18,674 | €11,337 | -€7,337 | -39.3% |
| Other amounts payable | 47/48 | €37,985 | €72,903 | +€34,918 | +91.9% |
| Accrued charges and deferred income | 492/3 | - | €852 | +€852 | |
| Non-recurring operating income | 76A | €625 | €0 | -€625 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,505 | €16,550 | +€1,045 | +6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,608 | +€7,608 | |
| Other operating charges | 640/8 | €3,447 | €5,351 | +€1,903 | +55.2% |
| Non-recurring operating charges | 66A | €535 | €8,016 | +€7,481 | +1,398% |
| Gross operating margin | 9900 | €197,716 | €209,628 | +€11,911 | +6.0% |
| Operating profit (loss) | 9901 | €178,229 | €172,102 | -€6,127 | -3.4% |
| Financial income | 75/76B | €3,084 | €4,631 | +€1,547 | +50.1% |
| Recurring financial income | 75 | €3,084 | €4,631 | +€1,547 | +50.1% |
| Financial charges | 65/66B | €10,173 | €11,843 | +€1,670 | +16.4% |
| Recurring financial charges | 65 | €10,173 | €11,843 | +€1,670 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €171,140 | €164,891 | -€6,250 | -3.7% |
| Income taxes | 67/77 | €55,524 | €54,482 | -€1,042 | -1.9% |
| Profit (loss) for the period | 9904 | €115,617 | €110,409 | -€5,208 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €115,617 | €110,409 | -€5,208 | -4.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.