G-CONSULT & SERVICES: 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-CONSULT & SERVICES
Largest movements
- Cash -€250,648
down €250,648 (-89.5%), from €279,914 to €29,266
mainly Trade debts (-€962,503) and Debts after one year (-€412,161)
- Tangible fixed assets +€196,609
up €196,609 (+12.5%), from €1.6m to €1.8m
of which Land and buildings: +€148,826
- Receivables within one year -€60,483
down €60,483 (-49.2%), from €122,872 to €62,389
of which Trade receivables: -€41,493
- Trade debts -€962,503
down €962,503 (-100.0%), from €962,581 to €78
- Reserves +€810,255
up €810,255 (+277%), from €292,222 to €1.1m
of which Tax-exempt reserves: +€784,976
- Debts after one year -€412,161
down €412,161 (-90.0%), from €457,979 to €45,818
of which Other amounts payable: -€452,500
- Provisions +€259,669
up €259,669 (+4,081%), from €6,363 to €266,032
- Other debts +€178,320
up €178,320 (+65.1%), from €273,975 to €452,295
- Gross operating margin +€1.1m
up €1.1m (+1,723%), from €64,580 to €1.2m
- Staff costs -€14,783
down €14,783 (-54.3%), from €27,210 to €12,427
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 | €2,025,173 | €1,903,502 | -€121,671 | -6.0% |
| Fixed assets | 21/28 | €1,619,055 | €1,808,763 | +€189,708 | +11.7% |
| Intangible fixed assets | 21 | €51,710 | €44,810 | -€6,901 | -13.3% |
| Tangible fixed assets | 22/27 | €1,567,345 | €1,763,954 | +€196,609 | +12.5% |
| Land and buildings | 22 | €1,487,459 | €1,636,285 | +€148,826 | +10.0% |
| Plant, machinery and equipment | 23 | €12,339 | €17,830 | +€5,491 | +44.5% |
| Furniture and vehicles | 24 | €67,546 | €109,839 | +€42,293 | +62.6% |
| Current assets | 29/58 | €406,118 | €94,738 | -€311,380 | -76.7% |
| Amounts receivable within one year | 40/41 | €122,872 | €62,389 | -€60,483 | -49.2% |
| Trade receivables | 40 | €43,127 | €1,634 | -€41,493 | -96.2% |
| Other amounts receivable | 41 | €79,745 | €60,756 | -€18,989 | -23.8% |
| Cash at bank and in hand | 54/58 | €279,914 | €29,266 | -€250,648 | -89.5% |
| Deferred charges and accrued income | 490/1 | €3,332 | €3,083 | -€249 | -7.5% |
| Total equity and liabilities | 10/49 | €2,025,173 | €1,903,502 | -€121,671 | -6.0% |
| Equity | 10/15 | €310,814 | €1,121,070 | +€810,255 | +261% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €292,222 | €1,102,478 | +€810,255 | +277% |
| Tax-exempt reserves | 132 | €13,120 | €798,096 | +€784,976 | +5,983% |
| Distributable reserves | 133 | €279,102 | €304,382 | +€25,280 | +9.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €6,363 | €266,032 | +€259,669 | +4,081% |
| Deferred taxes | 168 | €6,363 | €266,032 | +€259,669 | +4,081% |
| Amounts payable | 17/49 | €1,707,996 | €516,400 | -€1.2m | -69.8% |
| Amounts payable after more than one year | 17 | €457,979 | €45,818 | -€412,161 | -90.0% |
| Financial debts | 170/4 | €5,479 | €45,818 | +€40,339 | +736% |
| Other amounts payable | 178/9 | €452,500 | - | -€452,500 | |
| Amounts payable within one year | 42/48 | €1,250,017 | €470,582 | -€779,435 | -62.4% |
| Current portion of amounts payable after more than one year | 42 | €9,326 | €16,866 | +€7,540 | +80.8% |
| Trade debts | 44 | €962,581 | €78 | -€962,503 | -100.0% |
| Suppliers | 440/4 | €962,581 | €78 | -€962,503 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,135 | €1,342 | -€2,792 | -67.5% |
| Taxes | 450/3 | €103 | €1,342 | +€1,240 | +1,207% |
| Remuneration and social security | 454/9 | €4,032 | - | -€4,032 | |
| Other amounts payable | 47/48 | €273,975 | €452,295 | +€178,320 | +65.1% |
| Non-recurring operating income | 76A | - | €1,133,126 | +€1.1m | |
| Remuneration, social security and pensions | 62 | €27,210 | €12,427 | -€14,783 | -54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,286 | €87,666 | -€7,620 | -8.0% |
| Other operating charges | 640/8 | €4,109 | €1,109 | -€3,001 | -73.0% |
| Non-recurring operating charges | 66A | - | €4,134 | +€4,134 | |
| Gross operating margin | 9900 | €64,580 | €1,177,458 | +€1.1m | +1,723% |
| Operating profit (loss) | 9901 | -€62,025 | €1,072,123 | +€1.1m | |
| Financial income | 75/76B | €27 | €523 | +€496 | +1,822% |
| Recurring financial income | 75 | €27 | €523 | +€496 | +1,822% |
| Financial charges | 65/66B | €790 | €1,241 | +€451 | +57.1% |
| Recurring financial charges | 65 | €790 | €1,241 | +€451 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | -€62,787 | €1,071,404 | +€1.1m | |
| Transfer from deferred taxes | 780 | €4,949 | €15,370 | +€10,422 | +211% |
| Transfer to deferred taxes | 680 | - | €275,039 | +€275,039 | |
| Income taxes | 67/77 | - | €1,480 | +€1,480 | |
| Profit (loss) for the period | 9904 | -€57,839 | €810,255 | +€868,094 | |
| Transfer from tax-exempt reserves | 789 | €10,205 | €40,143 | +€29,938 | +293% |
| Transfer to tax-exempt reserves | 689 | - | €825,118 | +€825,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,634 | €25,280 | +€72,914 |
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 27 October 2026 via checked.be.