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 +€15,211
up €15,211 (+13.1%), from €116,446 to €131,657
of which Trade receivables: +€14,046
- Deferred charges and accrued income -€5,479
down €5,479 (-49.7%), from €11,021 to €5,542
- Tangible fixed assets -€4,631
down €4,631 (-19.1%), from €24,293 to €19,662
of which Other tangible fixed assets: -€4,583
- Trade debts +€60,790
up €60,790 (+57.1%), from €106,388 to €167,178
- Profit (loss) carried forward -€44,160
down €44,160 (-86.0%), from -€51,353 to -€95,513
- Other debts -€14,461
down €14,461 (-73.1%), from €19,791 to €5,330
- Tax, wage and social debts +€2,181
up €2,181 (+39.6%), from €5,502 to €7,683
- Gross operating margin -€5,782
down €5,782 (-19.7%), from -€29,372 to -€35,154
- Other operating charges -€1,364
down €1,364 (-47.1%), from €2,899 to €1,535
- Depreciation -€1,266
down €1,266 (-21.5%), from €5,897 to €4,631
- Financial income +€357
up €357 (+556%), from €64 to €421
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 | €163,841 | €168,882 | +€5,041 | +3.1% |
| Fixed assets | 21/28 | €36,286 | €31,655 | -€4,631 | -12.8% |
| Tangible fixed assets | 22/27 | €24,293 | €19,662 | -€4,631 | -19.1% |
| Furniture and vehicles | 24 | €47 | - | -€47 | |
| Other tangible fixed assets | 26 | €24,246 | €19,662 | -€4,583 | -18.9% |
| Financial fixed assets | 28 | €11,993 | €11,993 | = | 0.0% |
| Current assets | 29/58 | €127,555 | €137,227 | +€9,672 | +7.6% |
| Amounts receivable within one year | 40/41 | €116,446 | €131,657 | +€15,211 | +13.1% |
| Trade receivables | 40 | €106,143 | €120,189 | +€14,046 | +13.2% |
| Other amounts receivable | 41 | €10,304 | €11,468 | +€1,164 | +11.3% |
| Cash at bank and in hand | 54/58 | €88 | €28 | -€60 | -68.3% |
| Deferred charges and accrued income | 490/1 | €11,021 | €5,542 | -€5,479 | -49.7% |
| Total equity and liabilities | 10/49 | €163,841 | €168,882 | +€5,041 | +3.1% |
| Equity | 10/15 | -€1,479 | -€45,639 | -€44,160 | -2,986% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €41,814 | €41,814 | = | 0.0% |
| Distributable reserves | 133 | €41,814 | €41,814 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,353 | -€95,513 | -€44,160 | -86.0% |
| Amounts payable | 17/49 | €165,320 | €214,521 | +€49,201 | +29.8% |
| Amounts payable after more than one year | 17 | €18,000 | €18,000 | = | 0.0% |
| Other amounts payable | 178/9 | €18,000 | €18,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €147,320 | €196,521 | +€49,201 | +33.4% |
| Financial debts | 43 | €15,638 | €16,330 | +€692 | +4.4% |
| Credit institutions | 430/8 | €15,638 | €16,330 | +€692 | +4.4% |
| Trade debts | 44 | €106,388 | €167,178 | +€60,790 | +57.1% |
| Suppliers | 440/4 | €106,388 | €167,178 | +€60,790 | +57.1% |
| Taxes, remuneration and social security | 45 | €5,502 | €7,683 | +€2,181 | +39.6% |
| Taxes | 450/3 | €5,502 | €7,683 | +€2,181 | +39.6% |
| Other amounts payable | 47/48 | €19,791 | €5,330 | -€14,461 | -73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,897 | €4,631 | -€1,266 | -21.5% |
| Other operating charges | 640/8 | €2,899 | €1,535 | -€1,364 | -47.1% |
| Gross operating margin | 9900 | -€29,372 | -€35,154 | -€5,782 | -19.7% |
| Operating profit (loss) | 9901 | -€38,168 | -€41,319 | -€3,151 | -8.3% |
| Financial income | 75/76B | €64 | €421 | +€357 | +556% |
| Recurring financial income | 75 | €64 | €421 | +€357 | +556% |
| Financial charges | 65/66B | €3,135 | €3,078 | -€56 | -1.8% |
| Recurring financial charges | 65 | €3,135 | €3,078 | -€56 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€41,238 | -€43,976 | -€2,738 | -6.6% |
| Income taxes | 67/77 | €192 | €184 | -€8 | -4.0% |
| Profit (loss) for the period | 9904 | -€41,430 | -€44,160 | -€2,730 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,430 | -€44,160 | -€2,730 | -6.6% |
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.