G&D Consultancy: 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&D Consultancy
Largest movements
- Tangible fixed assets -€4,587
down €4,587 (-8.0%), from €57,164 to €52,577
of which Land and buildings: -€4,217
- Stocks and contracts -€2,600
down €2,600 (-100%), from €2,600 to €0
- Receivables within one year -€2,566
down €2,566 (-41.9%), from €6,119 to €3,553
of which Trade receivables: -€4,919
- Cash +€1,727
up €1,727 (+2.0%), from €84,664 to €86,391
mainly Depreciation (+€4,587) and Other debts (+€4,526)
- Tax, wage and social debts -€8,192
down €8,192 (-100%), from €8,192 to €0
of which Remuneration and social security: -€4,500
- Other debts +€4,526
up €4,526 (+2,929%), from €155 to €4,680
- Trade debts -€2,698
down €2,698 (-78.8%), from €3,424 to €726
- Reserves -€1,663
down €1,663 (-1.3%), from €132,577 to €130,914
of which Distributable reserves: -€1,663
- Gross operating margin -€12,034
down €12,034 (-82.5%), from €14,587 to €2,553
- Taxes -€2,722
down €2,722 (-100%), from €2,722 to €0
- Other operating charges -€382
down €382 (-76.1%), from €502 to €120
- Financial income +€347
up €347 (+143%), from €242 to €588
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 | €150,546 | €142,520 | -€8,026 | -5.3% |
| Fixed assets | 21/28 | €57,164 | €52,577 | -€4,587 | -8.0% |
| Tangible fixed assets | 22/27 | €57,164 | €52,577 | -€4,587 | -8.0% |
| Land and buildings | 22 | €56,580 | €52,363 | -€4,217 | -7.5% |
| Plant, machinery and equipment | 23 | €584 | €214 | -€370 | -63.4% |
| Current assets | 29/58 | €93,383 | €89,943 | -€3,439 | -3.7% |
| Stocks and contracts in progress | 3 | €2,600 | €0 | -€2,600 | -100% |
| Contracts in progress | 37 | €2,600 | €0 | -€2,600 | -100% |
| Amounts receivable within one year | 40/41 | €6,119 | €3,553 | -€2,566 | -41.9% |
| Trade receivables | 40 | €6,119 | €1,200 | -€4,919 | -80.4% |
| Other amounts receivable | 41 | - | €2,353 | +€2,353 | |
| Cash at bank and in hand | 54/58 | €84,664 | €86,391 | +€1,727 | +2.0% |
| Total equity and liabilities | 10/49 | €150,546 | €142,520 | -€8,026 | -5.3% |
| Equity | 10/15 | €138,777 | €137,114 | -€1,663 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €132,577 | €130,914 | -€1,663 | -1.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €132,577 | €130,914 | -€1,663 | -1.3% |
| Amounts payable | 17/49 | €11,770 | €5,406 | -€6,364 | -54.1% |
| Amounts payable within one year | 42/48 | €11,770 | €5,406 | -€6,364 | -54.1% |
| Trade debts | 44 | €3,424 | €726 | -€2,698 | -78.8% |
| Suppliers | 440/4 | €3,424 | €726 | -€2,698 | -78.8% |
| Taxes, remuneration and social security | 45 | €8,192 | €0 | -€8,192 | -100% |
| Taxes | 450/3 | €3,692 | €0 | -€3,692 | -100% |
| Remuneration and social security | 454/9 | €4,500 | €0 | -€4,500 | -100% |
| Other amounts payable | 47/48 | €155 | €4,680 | +€4,526 | +2,929% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,587 | €4,587 | = | 0.0% |
| Other operating charges | 640/8 | €502 | €120 | -€382 | -76.1% |
| Gross operating margin | 9900 | €14,587 | €2,553 | -€12,034 | -82.5% |
| Operating profit (loss) | 9901 | €9,497 | -€2,155 | -€11,652 | |
| Financial income | 75/76B | €242 | €588 | +€347 | +143% |
| Recurring financial income | 75 | €242 | €588 | +€347 | +143% |
| Financial charges | 65/66B | €81 | €97 | +€16 | +19.2% |
| Recurring financial charges | 65 | €81 | €97 | +€16 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €9,658 | -€1,663 | -€11,321 | |
| Income taxes | 67/77 | €2,722 | €0 | -€2,722 | -100% |
| Profit (loss) for the period | 9904 | €6,936 | -€1,663 | -€8,599 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,936 | -€1,663 | -€8,599 |
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 14 October 2026 via checked.be.