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 +€10,221
up €10,221 (+7.4%), from €139,065 to €149,286
of which Trade receivables: +€9,655
- Cash +€2,138
up €2,138 (+39.4%), from €5,424 to €7,562
mainly Net result for the year (+€4,530) and Tax, wage and social debts (+€3,806)
- Profit (loss) carried forward +€4,530
up €4,530 (+4.9%), from €92,386 to €96,916
- Tax, wage and social debts +€3,806
up €3,806 (+75.9%), from €5,013 to €8,819
of which Remuneration and social security: +€3,700
- Trade debts +€1,910
up €1,910 (+310%), from €616 to €2,526
- Gross operating margin +€331
up €331 (+5.7%), from €5,809 to €6,141
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 | €145,765 | €157,423 | +€11,658 | +8.0% |
| Fixed assets | 21/28 | €1,275 | €574 | -€701 | -55.0% |
| Tangible fixed assets | 22/27 | €1,275 | €574 | -€701 | -55.0% |
| Plant, machinery and equipment | 23 | €1,275 | €574 | -€701 | -55.0% |
| Current assets | 29/58 | €144,489 | €156,848 | +€12,359 | +8.6% |
| Amounts receivable within one year | 40/41 | €139,065 | €149,286 | +€10,221 | +7.4% |
| Trade receivables | 40 | €27,225 | €36,880 | +€9,655 | +35.5% |
| Other amounts receivable | 41 | €111,840 | €112,406 | +€566 | +0.5% |
| Cash at bank and in hand | 54/58 | €5,424 | €7,562 | +€2,138 | +39.4% |
| Total equity and liabilities | 10/49 | €145,765 | €157,423 | +€11,658 | +8.0% |
| Equity | 10/15 | €140,136 | €144,666 | +€4,530 | +3.2% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Reserves | 13 | €24,750 | €24,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,386 | €96,916 | +€4,530 | +4.9% |
| Amounts payable | 17/49 | €5,629 | €12,757 | +€7,128 | +127% |
| Amounts payable within one year | 42/48 | €5,629 | €11,345 | +€5,716 | +102% |
| Trade debts | 44 | €616 | €2,526 | +€1,910 | +310% |
| Suppliers | 440/4 | €616 | €2,526 | +€1,910 | +310% |
| Taxes, remuneration and social security | 45 | €5,013 | €8,819 | +€3,806 | +75.9% |
| Taxes | 450/3 | €5,013 | €5,119 | +€106 | +2.1% |
| Remuneration and social security | 454/9 | - | €3,700 | +€3,700 | |
| Accrued charges and deferred income | 492/3 | - | €1,412 | +€1,412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €701 | €701 | = | 0.0% |
| Other operating charges | 640/8 | €826 | €847 | +€21 | +2.5% |
| Gross operating margin | 9900 | €5,809 | €6,141 | +€331 | +5.7% |
| Operating profit (loss) | 9901 | €4,282 | €4,592 | +€311 | +7.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €103 | €63 | -€41 | -39.5% |
| Recurring financial charges | 65 | €98 | €63 | -€35 | -35.9% |
| Non-recurring financial charges | 66B | €6 | - | -€6 | |
| Profit (loss) for the period before taxes | 9903 | €4,179 | €4,530 | +€351 | +8.4% |
| Profit (loss) for the period | 9904 | €4,179 | €4,530 | +€351 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,179 | €4,530 | +€351 | +8.4% |
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 15 October 2026 via checked.be.