G & L Accountancy: 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 & L Accountancy
Largest movements
- Receivables within one year +€44,295
new in 2025: €44,295
of which Other amounts receivable: +€23,049
- Deferred charges and accrued income -€2,000
no longer reported in 2025 (was €2,000)
- Cash +€1,200
new in 2025: €1,200
mainly Tax, wage and social debts (+€26,519) and Contributions, distributions and other (+€16,106)
- Tax, wage and social debts +€26,519
new in 2025: €26,519
of which Remuneration and social security: +€13,585
- Reserves +€16,614
new in 2025: €16,614
- Gross operating margin +€74,548
new in 2025: €74,548
- Staff costs +€71,916
new in 2025: €71,916
- Other operating charges +€1,967
new in 2025: €1,967
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €2,000 | €45,494 | +€43,494 | +2,175% |
| Current assets | 29/58 | €2,000 | €45,494 | +€43,494 | +2,175% |
| Amounts receivable within one year | 40/41 | - | €44,295 | +€44,295 | |
| Trade receivables | 40 | - | €21,246 | +€21,246 | |
| Other amounts receivable | 41 | - | €23,049 | +€23,049 | |
| Cash at bank and in hand | 54/58 | - | €1,200 | +€1,200 | |
| Deferred charges and accrued income | 490/1 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €2,000 | €45,494 | +€43,494 | +2,175% |
| Equity | 10/15 | €2,000 | €18,614 | +€16,614 | +831% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €16,614 | +€16,614 | |
| Distributable reserves | 133 | - | €16,614 | +€16,614 | |
| Amounts payable | 17/49 | - | €26,881 | +€26,881 | |
| Amounts payable within one year | 42/48 | - | €26,881 | +€26,881 | |
| Trade debts | 44 | - | €362 | +€362 | |
| Suppliers | 440/4 | - | €362 | +€362 | |
| Taxes, remuneration and social security | 45 | - | €26,519 | +€26,519 | |
| Taxes | 450/3 | - | €12,935 | +€12,935 | |
| Remuneration and social security | 454/9 | - | €13,585 | +€13,585 | |
| Remuneration, social security and pensions | 62 | - | €71,916 | +€71,916 | |
| Other operating charges | 640/8 | - | €1,967 | +€1,967 | |
| Gross operating margin | 9900 | - | €74,548 | +€74,548 | |
| Operating profit (loss) | 9901 | - | €666 | +€666 | |
| Financial income | 75/76B | - | €202 | +€202 | |
| Recurring financial income | 75 | - | €202 | +€202 | |
| Financial charges | 65/66B | - | €169 | +€169 | |
| Recurring financial charges | 65 | - | €169 | +€169 | |
| Profit (loss) for the period before taxes | 9903 | - | €699 | +€699 | |
| Income taxes | 67/77 | - | €191 | +€191 | |
| Profit (loss) for the period | 9904 | - | €507 | +€507 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €507 | +€507 |
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 28 October 2026 via checked.be.