G. Smet – 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. Smet – Consult
Largest movements
- Cash +€41,963
up €41,963 (+286%), from €14,648 to €56,611
mainly Net result for the year (+€52,064) and Tax, wage and social debts (+€7,468)
- Receivables within one year +€21,321
up €21,321 (+8,506%), from €251 to €21,572
of which Trade receivables: +€18,150
- Tangible fixed assets +€813
new in 2025: €813
- Reserves +€52,064
new in 2025: €52,064
- Tax, wage and social debts +€7,468
new in 2025: €7,468
- Trade debts +€4,564
new in 2025: €4,564
- Gross operating margin +€84,788
up €84,788, from -€10,337 to €74,450
- Taxes +€22,094
new in 2025: €22,094
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 | €14,899 | €78,995 | +€64,097 | +430% |
| Fixed assets | 21/28 | - | €813 | +€813 | |
| Tangible fixed assets | 22/27 | - | €813 | +€813 | |
| Plant, machinery and equipment | 23 | - | €813 | +€813 | |
| Current assets | 29/58 | €14,899 | €78,183 | +€63,284 | +425% |
| Amounts receivable within one year | 40/41 | €251 | €21,572 | +€21,321 | +8,506% |
| Trade receivables | 40 | - | €18,150 | +€18,150 | |
| Other amounts receivable | 41 | €251 | €3,422 | +€3,171 | +1,265% |
| Cash at bank and in hand | 54/58 | €14,648 | €56,611 | +€41,963 | +286% |
| Total equity and liabilities | 10/49 | €14,899 | €78,995 | +€64,097 | +430% |
| Equity | 10/15 | €14,899 | €66,963 | +€52,064 | +349% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | - | €52,064 | +€52,064 | |
| Distributable reserves | 133 | - | €52,064 | +€52,064 | |
| Profit (loss) carried forward | 14 | €8,701 | €8,701 | = | 0.0% |
| Amounts payable | 17/49 | - | €12,033 | +€12,033 | |
| Amounts payable within one year | 42/48 | - | €12,033 | +€12,033 | |
| Trade debts | 44 | - | €4,564 | +€4,564 | |
| Suppliers | 440/4 | - | €4,564 | +€4,564 | |
| Taxes, remuneration and social security | 45 | - | €7,468 | +€7,468 | |
| Taxes | 450/3 | - | €7,468 | +€7,468 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €225 | +€225 | |
| Gross operating margin | 9900 | -€10,337 | €74,450 | +€84,788 | |
| Operating profit (loss) | 9901 | -€10,337 | €74,226 | +€84,563 | |
| Financial charges | 65/66B | €70 | €67 | -€3 | -4.3% |
| Recurring financial charges | 65 | €70 | €67 | -€3 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,407 | €74,159 | +€84,566 | |
| Income taxes | 67/77 | - | €22,094 | +€22,094 | |
| Profit (loss) for the period | 9904 | -€10,407 | €52,064 | +€62,471 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,407 | €52,064 | +€62,471 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.