G&L Consulting: what changed
What changed
G&L Consulting
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€20,715
2024 · €25,923-€5,208
Equity
€156,842
2024 · €178,027-€21,185
Cash
€36,249
2024 · €36,324-€74
Balance sheet total
€173,176
2024 · €192,486-€19,310
Largest movements
Assets
- Deferred charges and accrued income -€9,470
down €9,470 (-34.9%), from €27,106 to €17,636
- Receivables within one year -€9,165
down €9,165 (-11.5%), from €79,455 to €70,290
of which Other amounts receivable: -€8,454
Equity and liabilities
- Reserves -€21,200
down €21,200 (-11.9%), from €177,800 to €156,600
- Tax, wage and social debts +€2,235
up €2,235 (+22.8%), from €9,786 to €12,020
Income statement
- Gross operating margin -€5,448
down €5,448 (-13.0%), from €41,807 to €36,358
- Depreciation +€1,219
up €1,219 (+34.1%), from €3,574 to €4,793
- Financial charges -€658
down €658 (-20.6%), from €3,198 to €2,539
- Taxes -€610
down €610 (-5.4%), from €11,343 to €10,733
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,923
Gross operating margin
-€5,448
Depreciation
-€1,219
Other operating charges
-€15
Financial income
+€205
Financial charges
+€658
Taxes
+€610
Result 2025
€20,715
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€47,413
Investment
-€4,192
Financing
-€43,295
Cash 2024
€36,324
From operations (derived)
+€47,413
Net result for the year
+€20,715
Depreciation
+€4,793
Receivables within one year
+€9,165
Deferred charges and accrued income
+€9,470
Trade debts
+€738
Tax, wage and social debts
+€2,235
Accrued charges and deferred income
+€297
Investment (derived)
-€4,192
Investment in fixed assets (net)
-€4,401
Current investments
+€208
Financing
-€43,295
Current portion of long-term debt
-€1,395
Contributions, distributions and other
-€41,900
Cash 2025
€36,249
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,486 | €173,176 | -€19,310 | -10.0% |
| Fixed assets | 21/28 | €9,279 | €8,887 | -€392 | -4.2% |
| Tangible fixed assets | 22/27 | €9,279 | €8,887 | -€392 | -4.2% |
| Plant, machinery and equipment | 23 | €4,385 | €3,354 | -€1,031 | -23.5% |
| Furniture and vehicles | 24 | €4,894 | €5,533 | +€639 | +13.1% |
| Current assets | 29/58 | €183,207 | €164,289 | -€18,918 | -10.3% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,455 | €70,290 | -€9,165 | -11.5% |
| Trade receivables | 40 | €29,068 | €28,357 | -€711 | -2.4% |
| Other amounts receivable | 41 | €50,388 | €41,934 | -€8,454 | -16.8% |
| Current investments | 50/53 | €321 | €113 | -€208 | -64.9% |
| Cash at bank and in hand | 54/58 | €36,324 | €36,249 | -€74 | -0.2% |
| Deferred charges and accrued income | 490/1 | €27,106 | €17,636 | -€9,470 | -34.9% |
| Total equity and liabilities | 10/49 | €192,486 | €173,176 | -€19,310 | -10.0% |
| Equity | 10/15 | €178,027 | €156,842 | -€21,185 | -11.9% |
| Reserves | 13 | €177,800 | €156,600 | -€21,200 | -11.9% |
| Distributable reserves | 133 | €177,800 | €156,600 | -€21,200 | -11.9% |
| Profit (loss) carried forward | 14 | €227 | €242 | +€15 | +6.6% |
| Amounts payable | 17/49 | €14,459 | €16,334 | +€1,875 | +13.0% |
| Amounts payable within one year | 42/48 | €14,072 | €15,650 | +€1,578 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €3,395 | €2,000 | -€1,395 | -41.1% |
| Trade debts | 44 | €891 | €1,629 | +€738 | +82.8% |
| Suppliers | 440/4 | €891 | €1,629 | +€738 | +82.8% |
| Taxes, remuneration and social security | 45 | €9,786 | €12,020 | +€2,235 | +22.8% |
| Taxes | 450/3 | €9,786 | €12,020 | +€2,235 | +22.8% |
| Accrued charges and deferred income | 492/3 | €387 | €684 | +€297 | +76.6% |
| Non-recurring operating income | 76A | €185 | - | -€185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,574 | €4,793 | +€1,219 | +34.1% |
| Other operating charges | 640/8 | €569 | €584 | +€15 | +2.6% |
| Gross operating margin | 9900 | €41,807 | €36,358 | -€5,448 | -13.0% |
| Operating profit (loss) | 9901 | €37,664 | €30,982 | -€6,682 | -17.7% |
| Financial income | 75/76B | €2,800 | €3,005 | +€205 | +7.3% |
| Recurring financial income | 75 | €2,800 | €3,005 | +€205 | +7.3% |
| Financial charges | 65/66B | €3,198 | €2,539 | -€658 | -20.6% |
| Recurring financial charges | 65 | €3,198 | €2,539 | -€658 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €37,266 | €31,448 | -€5,818 | -15.6% |
| Income taxes | 67/77 | €11,343 | €10,733 | -€610 | -5.4% |
| Profit (loss) for the period | 9904 | €25,923 | €20,715 | -€5,208 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,923 | €20,715 | -€5,208 | -20.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.