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
- Receivables within one year -€81,115
down €81,115 (-56.7%), from €143,043 to €61,928
of which Other amounts receivable: -€76,107
- Current investments -€57,749
down €57,749 (-2.4%), from €2.4m to €2.3m
- Receivables after one year +€43,498
up €43,498 (+10.1%), from €432,811 to €476,309
- Tax, wage and social debts -€142,812
down €142,812 (-98.1%), from €145,519 to €2,707
- Reserves -€54,133
down €54,133 (-20.0%), from €270,333 to €216,200
of which Distributable reserves: -€54,133
- Other debts +€51,426
up €51,426 (+6,493%), from €792 to €52,218
- Profit (loss) carried forward +€45,812
up €45,812 (+1.7%), from €2.6m to €2.7m
- Gross operating margin -€1.1m
down €1.1m, from €1.0m to -€37,610
- Taxes -€156,472
down €156,472, from €146,099 to -€10,373
- Financial income +€36,928
up €36,928 (+49.5%), from €74,542 to €111,470
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 | €3,203,008 | €3,099,855 | -€103,153 | -3.2% |
| Fixed assets | 21/28 | €172,218 | €162,921 | -€9,297 | -5.4% |
| Tangible fixed assets | 22/27 | €172,218 | €162,921 | -€9,297 | -5.4% |
| Furniture and vehicles | 24 | €172,218 | €162,921 | -€9,297 | -5.4% |
| Current assets | 29/58 | €3,030,790 | €2,936,934 | -€93,856 | -3.1% |
| Amounts receivable after more than one year | 29 | €432,811 | €476,309 | +€43,498 | +10.1% |
| Other amounts receivable | 291 | €432,811 | €476,309 | +€43,498 | +10.1% |
| Amounts receivable within one year | 40/41 | €143,043 | €61,928 | -€81,115 | -56.7% |
| Trade receivables | 40 | €5,008 | - | -€5,008 | |
| Other amounts receivable | 41 | €138,035 | €61,928 | -€76,107 | -55.1% |
| Current investments | 50/53 | €2,407,543 | €2,349,794 | -€57,749 | -2.4% |
| Cash at bank and in hand | 54/58 | €46,965 | €48,039 | +€1,074 | +2.3% |
| Deferred charges and accrued income | 490/1 | €428 | €864 | +€436 | +102% |
| Total equity and liabilities | 10/49 | €3,203,008 | €3,099,855 | -€103,153 | -3.2% |
| Equity | 10/15 | €2,918,813 | €2,910,492 | -€8,321 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €270,333 | €216,200 | -€54,133 | -20.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €264,133 | €210,000 | -€54,133 | -20.5% |
| Profit (loss) carried forward | 14 | €2,629,880 | €2,675,692 | +€45,812 | +1.7% |
| Provisions and deferred taxes | 16 | €122,227 | €122,227 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €122,227 | €122,227 | = | 0.0% |
| Pensions and similar obligations | 160 | €122,227 | €122,227 | = | 0.0% |
| Amounts payable | 17/49 | €161,968 | €67,136 | -€94,832 | -58.5% |
| Amounts payable within one year | 42/48 | €152,687 | €57,855 | -€94,832 | -62.1% |
| Trade debts | 44 | €6,376 | €2,930 | -€3,446 | -54.0% |
| Suppliers | 440/4 | €6,376 | €2,930 | -€3,446 | -54.0% |
| Taxes, remuneration and social security | 45 | €145,519 | €2,707 | -€142,812 | -98.1% |
| Taxes | 450/3 | €145,519 | €2,707 | -€142,812 | -98.1% |
| Other amounts payable | 47/48 | €792 | €52,218 | +€51,426 | +6,493% |
| Accrued charges and deferred income | 492/3 | €9,281 | €9,281 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,516 | €11,099 | +€583 | +5.5% |
| Other operating charges | 640/8 | €1,811 | €6,240 | +€4,429 | +245% |
| Non-recurring operating charges | 66A | - | €5,009 | +€5,009 | |
| Gross operating margin | 9900 | €1,045,615 | -€37,610 | -€1.1m | |
| Operating profit (loss) | 9901 | €1,033,288 | -€59,958 | -€1.1m | |
| Financial income | 75/76B | €74,542 | €111,470 | +€36,928 | +49.5% |
| Recurring financial income | 75 | €74,542 | €111,470 | +€36,928 | +49.5% |
| Financial charges | 65/66B | €12,456 | €16,073 | +€3,617 | +29.0% |
| Recurring financial charges | 65 | €12,456 | €16,073 | +€3,617 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €1,095,374 | €35,439 | -€1.1m | -96.8% |
| Transfer from deferred taxes | 780 | €183,502 | - | -€183,502 | |
| Income taxes | 67/77 | €146,099 | -€10,373 | -€156,472 | |
| Profit (loss) for the period | 9904 | €1,132,777 | €45,812 | -€1.1m | -96.0% |
| Transfer from tax-exempt reserves | 789 | €550,507 | - | -€550,507 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,683,284 | €45,812 | -€1.6m | -97.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.