G.S. Consult: 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.S. Consult
Largest movements
- Receivables within one year +€13,358
up €13,358 (+32.5%), from €41,100 to €54,458
- Cash -€5,446
down €5,446 (-31.8%), from €17,150 to €11,704
mainly Receivables within one year (-€13,358) and Provisions (-€2,717)
- Tangible fixed assets -€750
down €750 (-14.3%), from €5,250 to €4,500
- Trade debts +€8,126
up €8,126 (+11,445%), from €71 to €8,197
- Provisions -€2,717
down €2,717 (-88.0%), from €3,089 to €372
- Profit (loss) carried forward +€1,862
up €1,862 (+8.3%), from €22,313 to €24,176
- Gross operating margin -€4,999
down €4,999 (-60.7%), from €8,235 to €3,236
- Provisions -€3,000
no longer reported in 2025 (was €3,000)
- Taxes -€2,360
down €2,360, from €1,400 to -€960
- Financial charges -€748
down €748 (-96.2%), from €777 to €29
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 | €63,500 | €70,661 | +€7,162 | +11.3% |
| Fixed assets | 21/28 | €5,250 | €4,500 | -€750 | -14.3% |
| Tangible fixed assets | 22/27 | €5,250 | €4,500 | -€750 | -14.3% |
| Plant, machinery and equipment | 23 | €5,250 | €4,500 | -€750 | -14.3% |
| Current assets | 29/58 | €58,250 | €66,161 | +€7,912 | +13.6% |
| Amounts receivable within one year | 40/41 | €41,100 | €54,458 | +€13,358 | +32.5% |
| Other amounts receivable | 41 | €41,100 | €54,458 | +€13,358 | +32.5% |
| Cash at bank and in hand | 54/58 | €17,150 | €11,704 | -€5,446 | -31.8% |
| Total equity and liabilities | 10/49 | €63,500 | €70,661 | +€7,162 | +11.3% |
| Equity | 10/15 | €56,399 | €58,261 | +€1,862 | +3.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,313 | €24,176 | +€1,862 | +8.3% |
| Provisions and deferred taxes | 16 | €3,089 | €372 | -€2,717 | -88.0% |
| Provisions for liabilities and charges | 160/5 | €3,089 | €372 | -€2,717 | -88.0% |
| Major repairs and maintenance | 162 | €3,089 | €372 | -€2,717 | -88.0% |
| Amounts payable | 17/49 | €4,012 | €12,028 | +€8,016 | +200% |
| Amounts payable within one year | 42/48 | €4,012 | €12,028 | +€8,016 | +200% |
| Trade debts | 44 | €71 | €8,197 | +€8,126 | +11,445% |
| Suppliers | 440/4 | €71 | €8,197 | +€8,126 | +11,445% |
| Taxes, remuneration and social security | 45 | €1,184 | €1,073 | -€111 | -9.3% |
| Taxes | 450/3 | €1,184 | €1,073 | -€111 | -9.3% |
| Other amounts payable | 47/48 | €2,758 | €2,758 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €750 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €3,000 | - | -€3,000 | |
| Other operating charges | 640/8 | €1,506 | €1,554 | +€48 | +3.2% |
| Gross operating margin | 9900 | €8,235 | €3,236 | -€4,999 | -60.7% |
| Operating profit (loss) | 9901 | €2,979 | €932 | -€2,046 | -68.7% |
| Financial charges | 65/66B | €777 | €29 | -€748 | -96.2% |
| Recurring financial charges | 65 | €777 | €29 | -€748 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | €2,201 | €903 | -€1,299 | -59.0% |
| Income taxes | 67/77 | €1,400 | -€960 | -€2,360 | |
| Profit (loss) for the period | 9904 | €801 | €1,862 | +€1,061 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €801 | €1,862 | +€1,061 | +132% |
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 19 October 2026 via checked.be.