G&CR Consult: 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&CR Consult
Largest movements
- Tangible fixed assets -€14,878
down €14,878 (-3.1%), from €477,116 to €462,238
of which Land and buildings: -€11,882
- Other debts +€32,453
up €32,453 (+36.9%), from €88,062 to €120,515
- Debts after one year -€29,635
down €29,635 (-17.9%), from €165,993 to €136,357
- Reserves -€22,426
down €22,426 (-13.0%), from €172,135 to €149,709
of which Distributable reserves: -€22,426
- Gross operating margin +€1,829
up €1,829 (+48.7%), from €3,754 to €5,583
- Other operating charges +€1,622
up €1,622 (+145%), from €1,118 to €2,739
- Financial charges +€1,144
up €1,144 (+12.6%), from €9,108 to €10,251
- Depreciation +€255
up €255 (+1.7%), from €14,623 to €14,878
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 | €481,251 | €465,757 | -€15,494 | -3.2% |
| Fixed assets | 21/28 | €477,116 | €462,238 | -€14,878 | -3.1% |
| Tangible fixed assets | 22/27 | €477,116 | €462,238 | -€14,878 | -3.1% |
| Land and buildings | 22 | €469,598 | €457,716 | -€11,882 | -2.5% |
| Plant, machinery and equipment | 23 | €1,758 | €1,375 | -€383 | -21.8% |
| Furniture and vehicles | 24 | €5,760 | €3,147 | -€2,613 | -45.4% |
| Current assets | 29/58 | €4,135 | €3,519 | -€616 | -14.9% |
| Amounts receivable within one year | 40/41 | €0 | €1,075 | +€1,075 | |
| Trade receivables | 40 | €0 | €1,075 | +€1,075 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,190 | €1,677 | -€1,513 | -47.4% |
| Deferred charges and accrued income | 490/1 | €945 | €767 | -€178 | -18.8% |
| Total equity and liabilities | 10/49 | €481,251 | €465,757 | -€15,494 | -3.2% |
| Equity | 10/15 | €190,685 | €168,259 | -€22,426 | -11.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €172,135 | €149,709 | -€22,426 | -13.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €170,280 | €147,854 | -€22,426 | -13.2% |
| Amounts payable | 17/49 | €290,566 | €297,498 | +€6,932 | +2.4% |
| Amounts payable after more than one year | 17 | €165,993 | €136,357 | -€29,635 | -17.9% |
| Financial debts | 170/4 | €165,993 | €136,357 | -€29,635 | -17.9% |
| Amounts payable within one year | 42/48 | €119,232 | €154,031 | +€34,799 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €29,150 | €29,635 | +€486 | +1.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,845 | €3,565 | +€1,720 | +93.2% |
| Suppliers | 440/4 | €1,845 | €3,565 | +€1,720 | +93.2% |
| Taxes, remuneration and social security | 45 | €174 | €315 | +€141 | +80.8% |
| Taxes | 450/3 | €174 | €315 | +€141 | +80.8% |
| Other amounts payable | 47/48 | €88,062 | €120,515 | +€32,453 | +36.9% |
| Accrued charges and deferred income | 492/3 | €5,341 | €7,109 | +€1,768 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,623 | €14,878 | +€255 | +1.7% |
| Other operating charges | 640/8 | €1,118 | €2,739 | +€1,622 | +145% |
| Gross operating margin | 9900 | €3,754 | €5,583 | +€1,829 | +48.7% |
| Operating profit (loss) | 9901 | -€11,987 | -€12,034 | -€48 | -0.4% |
| Financial charges | 65/66B | €9,108 | €10,251 | +€1,144 | +12.6% |
| Recurring financial charges | 65 | €9,108 | €10,251 | +€1,144 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,094 | -€22,285 | -€1,191 | -5.6% |
| Income taxes | 67/77 | €174 | €141 | -€33 | -19.2% |
| Profit (loss) for the period | 9904 | -€21,269 | -€22,426 | -€1,158 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,269 | -€22,426 | -€1,158 | -5.4% |
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 24 October 2026 via checked.be.