G&D 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&D Consulting
Largest movements
- Receivables within one year -€61,362
down €61,362 (-62.6%), from €97,963 to €36,601
of which Other amounts receivable: -€41,397
- Deferred charges and accrued income -€5,496
down €5,496 (-87.9%), from €6,253 to €758
- Cash +€4,155
up €4,155, from €0 to €4,155
mainly Receivables within one year (+€61,362) and Deferred charges and accrued income (+€5,496)
- Tangible fixed assets -€1,210
down €1,210 (-26.5%), from €4,562 to €3,352
of which Furniture and vehicles: -€1,210
- Reserves -€31,523
down €31,523 (-95.7%), from €32,947 to €1,424
- Trade debts -€15,911
down €15,911 (-54.1%), from €29,397 to €13,487
- Debts after one year -€5,251
down €5,251 (-29.0%), from €18,106 to €12,855
- Tax, wage and social debts -€4,714
down €4,714 (-50.0%), from €9,420 to €4,706
- Short-term financial debts -€4,051
no longer reported in 2025 (was €4,051)
- Gross operating margin -€45,562
down €45,562, from €20,332 to -€25,230
- Taxes -€4,212
down €4,212 (-94.5%), from €4,459 to €247
- Other operating charges -€957
down €957 (-36.2%), from €2,644 to €1,687
- Financial income -€882
down €882 (-99.9%), from €883 to €1
- Financial charges -€303
down €303 (-9.5%), from €3,187 to €2,884
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 | €108,848 | €44,935 | -€63,913 | -58.7% |
| Fixed assets | 21/28 | €4,632 | €3,422 | -€1,210 | -26.1% |
| Tangible fixed assets | 22/27 | €4,562 | €3,352 | -€1,210 | -26.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,562 | €3,352 | -€1,210 | -26.5% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €104,217 | €41,514 | -€62,703 | -60.2% |
| Amounts receivable within one year | 40/41 | €97,963 | €36,601 | -€61,362 | -62.6% |
| Trade receivables | 40 | €26,257 | €6,292 | -€19,965 | -76.0% |
| Other amounts receivable | 41 | €71,707 | €30,310 | -€41,397 | -57.7% |
| Cash at bank and in hand | 54/58 | €0 | €4,155 | +€4,155 | |
| Deferred charges and accrued income | 490/1 | €6,253 | €758 | -€5,496 | -87.9% |
| Total equity and liabilities | 10/49 | €108,848 | €44,935 | -€63,913 | -58.7% |
| Equity | 10/15 | €39,147 | €7,624 | -€31,523 | -80.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,947 | €1,424 | -€31,523 | -95.7% |
| Distributable reserves | 133 | €32,947 | €1,424 | -€31,523 | -95.7% |
| Amounts payable | 17/49 | €69,701 | €37,312 | -€32,390 | -46.5% |
| Amounts payable after more than one year | 17 | €18,106 | €12,855 | -€5,251 | -29.0% |
| Financial debts | 170/4 | €18,106 | €12,855 | -€5,251 | -29.0% |
| Amounts payable within one year | 42/48 | €50,240 | €24,457 | -€25,783 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €7,372 | €6,088 | -€1,284 | -17.4% |
| Financial debts | 43 | €4,051 | - | -€4,051 | |
| Credit institutions | 430/8 | €4,051 | - | -€4,051 | |
| Trade debts | 44 | €29,397 | €13,487 | -€15,911 | -54.1% |
| Suppliers | 440/4 | €29,397 | €13,487 | -€15,911 | -54.1% |
| Taxes, remuneration and social security | 45 | €9,420 | €4,706 | -€4,714 | -50.0% |
| Taxes | 450/3 | €9,420 | €4,706 | -€4,714 | -50.0% |
| Other amounts payable | 47/48 | - | €176 | +€176 | |
| Accrued charges and deferred income | 492/3 | €1,355 | - | -€1,355 | |
| Remuneration, social security and pensions | 62 | - | €267 | +€267 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,210 | €1,210 | = | 0.0% |
| Other operating charges | 640/8 | €2,644 | €1,687 | -€957 | -36.2% |
| Gross operating margin | 9900 | €20,332 | -€25,230 | -€45,562 | |
| Operating profit (loss) | 9901 | €16,478 | -€28,394 | -€44,872 | |
| Financial income | 75/76B | €883 | €1 | -€882 | -99.9% |
| Recurring financial income | 75 | €883 | €1 | -€882 | -99.9% |
| Financial charges | 65/66B | €3,187 | €2,884 | -€303 | -9.5% |
| Recurring financial charges | 65 | €3,187 | €2,884 | -€303 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €14,175 | -€31,277 | -€45,451 | |
| Income taxes | 67/77 | €4,459 | €247 | -€4,212 | -94.5% |
| Profit (loss) for the period | 9904 | €9,715 | -€31,523 | -€41,239 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,715 | -€31,523 | -€41,239 |
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 25 October 2026 via checked.be.