G&W Consultancy: 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&W Consultancy
Largest movements
- Cash +€6,938
up €6,938 (+48.5%), from €14,318 to €21,256
mainly Net result for the year (+€10,055) and Tax, wage and social debts (+€2,479)
- Deferred charges and accrued income +€3,313
up €3,313 (+21.7%), from €15,253 to €18,566
- Receivables within one year +€3,191
up €3,191 (+4.1%), from €77,282 to €80,473
of which Other amounts receivable: +€7,527
- Reserves +€10,055
up €10,055 (+11.0%), from €91,250 to €101,305
- Tax, wage and social debts +€2,479
up €2,479 (+26.6%), from €9,305 to €11,784
- Gross operating margin +€19,004
up €19,004, from -€1,569 to €17,435
- Taxes +€4,867
up €4,867 (+854%), from €570 to €5,437
- Other operating charges +€1,746
up €1,746 (+88.0%), from €1,985 to €3,731
- Financial charges -€555
down €555 (-26.9%), from €2,061 to €1,506
- Financial income -€189
down €189 (-5.4%), from €3,483 to €3,294
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 | €114,903 | €128,345 | +€13,442 | +11.7% |
| Current assets | 29/58 | €114,903 | €128,345 | +€13,442 | +11.7% |
| Amounts receivable after more than one year | 29 | €8,050 | €8,050 | = | 0.0% |
| Other amounts receivable | 291 | €8,050 | €8,050 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,282 | €80,473 | +€3,191 | +4.1% |
| Trade receivables | 40 | €12,319 | €7,983 | -€4,336 | -35.2% |
| Other amounts receivable | 41 | €64,963 | €72,490 | +€7,527 | +11.6% |
| Cash at bank and in hand | 54/58 | €14,318 | €21,256 | +€6,938 | +48.5% |
| Deferred charges and accrued income | 490/1 | €15,253 | €18,566 | +€3,313 | +21.7% |
| Total equity and liabilities | 10/49 | €114,903 | €128,345 | +€13,442 | +11.7% |
| Equity | 10/15 | €97,450 | €107,505 | +€10,055 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,250 | €101,305 | +€10,055 | +11.0% |
| Distributable reserves | 133 | €91,250 | €101,305 | +€10,055 | +11.0% |
| Amounts payable | 17/49 | €17,453 | €20,840 | +€3,387 | +19.4% |
| Amounts payable within one year | 42/48 | €17,453 | €20,840 | +€3,387 | +19.4% |
| Trade debts | 44 | €8,148 | €9,056 | +€908 | +11.1% |
| Suppliers | 440/4 | €8,148 | €9,056 | +€908 | +11.1% |
| Taxes, remuneration and social security | 45 | €9,305 | €11,784 | +€2,479 | +26.6% |
| Taxes | 450/3 | €9,305 | €11,784 | +€2,479 | +26.6% |
| Other operating charges | 640/8 | €1,985 | €3,731 | +€1,746 | +88.0% |
| Gross operating margin | 9900 | -€1,569 | €17,435 | +€19,004 | |
| Operating profit (loss) | 9901 | -€3,554 | €13,704 | +€17,258 | |
| Financial income | 75/76B | €3,483 | €3,294 | -€189 | -5.4% |
| Recurring financial income | 75 | €3,483 | €3,294 | -€189 | -5.4% |
| Financial charges | 65/66B | €2,061 | €1,506 | -€555 | -26.9% |
| Recurring financial charges | 65 | €2,061 | €1,506 | -€555 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,132 | €15,492 | +€17,624 | |
| Income taxes | 67/77 | €570 | €5,437 | +€4,867 | +854% |
| Profit (loss) for the period | 9904 | -€2,702 | €10,055 | +€12,757 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,702 | €10,055 | +€12,757 |
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 22 October 2026 via checked.be.