G 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 CONSULTING
Largest movements
- Tangible fixed assets +€165,104
up €165,104 (+1,276%), from €12,937 to €178,041
of which Land and buildings: +€169,676
- Cash -€120,697
down €120,697 (-75.0%), from €161,016 to €40,319
mainly Investment in fixed assets (net) (-€197,634) and Receivables within one year (-€114,785)
- Receivables within one year +€114,785
up €114,785 (+18.6%), from €618,418 to €733,203
of which Other amounts receivable: +€115,010
- Reserves +€86,097
up €86,097 (+13.4%), from €641,830 to €727,927
of which Distributable reserves: +€86,097
- Debts after one year +€84,996
new in 2025: €84,996
- Tax, wage and social debts -€65,205
down €65,205 (-44.6%), from €146,091 to €80,886
- Current portion of long-term debt +€28,689
new in 2025: €28,689
- Other debts +€23,566
up €23,566 (+838%), from €2,811 to €26,377
- Depreciation +€27,916
up €27,916 (+605%), from €4,614 to €32,530
- Gross operating margin +€15,839
up €15,839 (+12.9%), from €122,327 to €138,166
- Taxes -€9,352
down €9,352 (-19.5%), from €48,001 to €38,649
- Financial charges +€7,133
up €7,133 (+513%), from €1,390 to €8,524
- Other operating charges +€5,586
up €5,586 (+522%), from €1,071 to €6,657
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 | €803,887 | €964,697 | +€160,810 | +20.0% |
| Fixed assets | 21/28 | €22,937 | €188,041 | +€165,104 | +720% |
| Tangible fixed assets | 22/27 | €12,937 | €178,041 | +€165,104 | +1,276% |
| Land and buildings | 22 | €3,187 | €172,863 | +€169,676 | +5,324% |
| Furniture and vehicles | 24 | €9,750 | €5,178 | -€4,572 | -46.9% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €780,949 | €776,656 | -€4,294 | -0.5% |
| Amounts receivable within one year | 40/41 | €618,418 | €733,203 | +€114,785 | +18.6% |
| Trade receivables | 40 | €67,498 | €67,274 | -€225 | -0.3% |
| Other amounts receivable | 41 | €550,920 | €665,929 | +€115,010 | +20.9% |
| Cash at bank and in hand | 54/58 | €161,016 | €40,319 | -€120,697 | -75.0% |
| Deferred charges and accrued income | 490/1 | €1,516 | €3,134 | +€1,618 | +107% |
| Total equity and liabilities | 10/49 | €803,887 | €964,697 | +€160,810 | +20.0% |
| Equity | 10/15 | €648,030 | €734,127 | +€86,097 | +13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €641,830 | €727,927 | +€86,097 | +13.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €639,970 | €726,067 | +€86,097 | +13.5% |
| Amounts payable | 17/49 | €155,857 | €230,570 | +€74,713 | +47.9% |
| Amounts payable after more than one year | 17 | - | €84,996 | +€84,996 | |
| Financial debts | 170/4 | - | €84,996 | +€84,996 | |
| Amounts payable within one year | 42/48 | €155,727 | €145,574 | -€10,153 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | - | €28,689 | +€28,689 | |
| Financial debts | 43 | €385 | €285 | -€99 | -25.9% |
| Credit institutions | 430/8 | €385 | €285 | -€99 | -25.9% |
| Trade debts | 44 | €6,440 | €9,336 | +€2,896 | +45.0% |
| Suppliers | 440/4 | €6,440 | €9,336 | +€2,896 | +45.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €146,091 | €80,886 | -€65,205 | -44.6% |
| Taxes | 450/3 | €146,091 | €80,886 | -€65,205 | -44.6% |
| Other amounts payable | 47/48 | €2,811 | €26,377 | +€23,566 | +838% |
| Accrued charges and deferred income | 492/3 | €130 | €0 | -€130 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,614 | €32,530 | +€27,916 | +605% |
| Other operating charges | 640/8 | €1,071 | €6,657 | +€5,586 | +522% |
| Gross operating margin | 9900 | €122,327 | €138,166 | +€15,839 | +12.9% |
| Operating profit (loss) | 9901 | €116,642 | €98,979 | -€17,663 | -15.1% |
| Financial income | 75/76B | €33,623 | €34,290 | +€667 | +2.0% |
| Recurring financial income | 75 | €33,623 | €34,290 | +€667 | +2.0% |
| Financial charges | 65/66B | €1,390 | €8,524 | +€7,133 | +513% |
| Recurring financial charges | 65 | €1,390 | €8,524 | +€7,133 | +513% |
| Profit (loss) for the period before taxes | 9903 | €148,874 | €124,746 | -€24,129 | -16.2% |
| Income taxes | 67/77 | €48,001 | €38,649 | -€9,352 | -19.5% |
| Profit (loss) for the period | 9904 | €100,874 | €86,097 | -€14,777 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €100,874 | €86,097 | -€14,777 | -14.6% |
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 15 October 2026 via checked.be.