G & D CONSULT: what changed
Two fiscal 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 & D CONSULT
Largest movements
- Receivables within one year -€73,030
down €73,030 (-12.3%), from €594,483 to €521,453
of which Trade receivables: -€64,445
- Cash +€71,807
up €71,807 (+34.4%), from €208,630 to €280,437
mainly Receivables within one year (+€73,030) and Tax, wage and social debts (+€3,943)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€5,467
up €5,467 (+13.8%), from €39,733 to €45,200
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.
Cash bridge derived
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 | €1,359,441 | €1,358,218 | -€1,223 | -0.1% |
| Fixed assets | 21/28 | €556,328 | €556,328 | = | 0.0% |
| Financial fixed assets | 28 | €556,328 | €556,328 | = | 0.0% |
| Current assets | 29/58 | €803,113 | €801,890 | -€1,223 | -0.2% |
| Amounts receivable within one year | 40/41 | €594,483 | €521,453 | -€73,030 | -12.3% |
| Trade receivables | 40 | €119,330 | €54,885 | -€64,445 | -54.0% |
| Other amounts receivable | 41 | €475,153 | €466,568 | -€8,585 | -1.8% |
| Cash at bank and in hand | 54/58 | €208,630 | €280,437 | +€71,807 | +34.4% |
| Total equity and liabilities | 10/49 | €1,359,441 | €1,358,218 | -€1,223 | -0.1% |
| Equity | 10/15 | €1,055,461 | €1,049,534 | -€5,927 | -0.6% |
| Contributions | 10/11 | €257,510 | €257,510 | = | 0.0% |
| Reserves | 13 | €971,952 | €971,952 | = | 0.0% |
| Distributable reserves | 133 | €971,952 | €971,952 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,001 | -€179,928 | -€5,927 | -3.4% |
| Provisions and deferred taxes | 16 | €298,965 | €298,965 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €298,965 | €298,965 | = | 0.0% |
| Other liabilities and charges | 164/5 | €298,965 | €298,965 | = | 0.0% |
| Amounts payable | 17/49 | €5,015 | €9,720 | +€4,704 | +93.8% |
| Amounts payable within one year | 42/48 | €5,015 | €9,720 | +€4,704 | +93.8% |
| Trade debts | 44 | €179 | €940 | +€761 | +425.2% |
| Suppliers | 440/4 | €179 | €940 | +€761 | +425.2% |
| Taxes, remuneration and social security | 45 | €4,836 | €8,780 | +€3,943 | +81.5% |
| Taxes | 450/3 | €4,836 | €8,780 | +€3,943 | +81.5% |
| Other operating charges | 640/8 | €913 | €1,060 | +€148 | +16.2% |
| Non-recurring operating charges | 66A | - | €50,000 | +€50,000 | |
| Gross operating margin | 9900 | €39,733 | €45,200 | +€5,467 | +13.8% |
| Operating profit (loss) | 9901 | €38,821 | -€5,860 | -€44,681 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €435 | €67 | -€368 | -84.6% |
| Recurring financial charges | 65 | €435 | €67 | -€368 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | €38,386 | -€5,927 | -€44,313 | |
| Profit (loss) for the period | 9904 | €38,386 | -€5,927 | -€44,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,386 | -€5,927 | -€44,313 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.