G² Consult: what changed
Two fiscal 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.
G² Consult
Largest movements
- Cash +€29,775
up €29,775 (+160.5%), from €18,553 to €48,328
mainly Net result for the year (+€46,406) and Other debts (+€43,004)
- Tangible fixed assets -€10,891
down €10,891 (-3.2%), from €342,159 to €331,268
of which Land and buildings: -€8,631
- Deferred charges and accrued income -€8,772
down €8,772 (-87.9%), from €9,977 to €1,205
- Other debts +€43,004
up €43,004 (+12889.6%), from €334 to €43,337
- Profit (loss) carried forward -€27,124
down €27,124 (-36.4%), from €74,473 to €47,349
- Debts after one year -€18,144
down €18,144 (-6.1%), from €298,133 to €279,990
- Tax, wage and social debts +€13,163
up €13,163 (+310.7%), from €4,236 to €17,399
- Depreciation -€33,573
down €33,573 (-77.5%), from €43,338 to €9,765
- Gross operating margin +€22,135
up €22,135 (+33.6%), from €65,802 to €87,937
- Taxes +€10,762
up €10,762 (+503.3%), from €2,138 to €12,900
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 | €398,822 | €409,773 | +€10,951 | +2.7% |
| Fixed assets | 21/28 | €342,159 | €331,268 | -€10,891 | -3.2% |
| Tangible fixed assets | 22/27 | €342,159 | €331,268 | -€10,891 | -3.2% |
| Land and buildings | 22 | €338,802 | €330,171 | -€8,631 | -2.5% |
| Furniture and vehicles | 24 | €3,357 | €1,097 | -€2,261 | -67.3% |
| Current assets | 29/58 | €56,663 | €78,505 | +€21,842 | +38.5% |
| Amounts receivable within one year | 40/41 | €28,133 | €28,972 | +€839 | +3.0% |
| Trade receivables | 40 | €18,900 | €22,660 | +€3,761 | +19.9% |
| Other amounts receivable | 41 | €9,233 | €6,311 | -€2,922 | -31.6% |
| Cash at bank and in hand | 54/58 | €18,553 | €48,328 | +€29,775 | +160.5% |
| Deferred charges and accrued income | 490/1 | €9,977 | €1,205 | -€8,772 | -87.9% |
| Total equity and liabilities | 10/49 | €398,822 | €409,773 | +€10,951 | +2.7% |
| Equity | 10/15 | €75,473 | €48,349 | -€27,124 | -35.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,473 | €47,349 | -€27,124 | -36.4% |
| Amounts payable | 17/49 | €323,349 | €361,424 | +€38,075 | +11.8% |
| Amounts payable after more than one year | 17 | €298,133 | €279,990 | -€18,144 | -6.1% |
| Financial debts | 170/4 | €298,133 | €279,990 | -€18,144 | -6.1% |
| Amounts payable within one year | 42/48 | €25,215 | €81,434 | +€56,218 | +223.0% |
| Current portion of amounts payable after more than one year | 42 | €17,432 | €18,144 | +€711 | +4.1% |
| Trade debts | 44 | €3,213 | €2,554 | -€659 | -20.5% |
| Suppliers | 440/4 | €3,213 | €2,554 | -€659 | -20.5% |
| Taxes, remuneration and social security | 45 | €4,236 | €17,399 | +€13,163 | +310.7% |
| Taxes | 450/3 | €4,236 | €17,399 | +€13,163 | +310.7% |
| Other amounts payable | 47/48 | €334 | €43,337 | +€43,004 | +12889.6% |
| Non-recurring operating income | 76A | €353 | - | -€353 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,338 | €9,765 | -€33,573 | -77.5% |
| Other operating charges | 640/8 | €236 | €247 | +€11 | +4.6% |
| Non-recurring operating charges | 66A | - | €2,282 | +€2,282 | |
| Gross operating margin | 9900 | €65,802 | €87,937 | +€22,135 | +33.6% |
| Operating profit (loss) | 9901 | €22,228 | €75,643 | +€53,415 | +240.3% |
| Financial income | 75/76B | €464 | €256 | -€208 | -44.7% |
| Recurring financial income | 75 | €464 | €256 | -€208 | -44.7% |
| Financial charges | 65/66B | €16,357 | €16,594 | +€237 | +1.4% |
| Recurring financial charges | 65 | €16,357 | €16,594 | +€237 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €6,335 | €59,306 | +€52,971 | +836.2% |
| Income taxes | 67/77 | €2,138 | €12,900 | +€10,762 | +503.3% |
| Profit (loss) for the period | 9904 | €4,197 | €46,406 | +€42,209 | +1005.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,197 | €46,406 | +€42,209 | +1005.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.