G&W Consulting: 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 Consulting
Largest movements
- Cash +€27,278
up €27,278 (+91,876%), from €30 to €27,308
mainly Net result for the year (+€21,098) and Tax, wage and social debts (+€12,836)
- Deferred charges and accrued income +€2,257
new in 2025: €2,257
- Tangible fixed assets +€591
up €591 (+84.5%), from €700 to €1,291
of which Plant, machinery and equipment: +€758
- Profit (loss) carried forward +€21,098
up €21,098 (+32.2%), from -€65,471 to -€44,373
- Tax, wage and social debts +€12,836
up €12,836, from €0 to €12,836
- Other debts -€5,834
down €5,834 (-22.2%), from €26,292 to €20,457
- Accrued charges and deferred income +€1,580
new in 2025: €1,580
- Gross operating margin +€25,305
up €25,305, from -€2,231 to €23,075
- Other operating charges +€309
up €309 (+42.7%), from €722 to €1,031
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 | €921 | €30,856 | +€29,935 | +3,251% |
| Fixed assets | 21/28 | €700 | €1,291 | +€591 | +84.5% |
| Tangible fixed assets | 22/27 | €700 | €1,291 | +€591 | +84.5% |
| Plant, machinery and equipment | 23 | €533 | €1,291 | +€758 | +142% |
| Furniture and vehicles | 24 | €167 | €0 | -€167 | -100% |
| Current assets | 29/58 | €221 | €29,565 | +€29,344 | +13,290% |
| Amounts receivable within one year | 40/41 | €191 | €0 | -€191 | -100% |
| Other amounts receivable | 41 | €191 | €0 | -€191 | -100% |
| Cash at bank and in hand | 54/58 | €30 | €27,308 | +€27,278 | +91,876% |
| Deferred charges and accrued income | 490/1 | - | €2,257 | +€2,257 | |
| Total equity and liabilities | 10/49 | €921 | €30,856 | +€29,935 | +3,251% |
| Equity | 10/15 | -€25,371 | -€4,273 | +€21,098 | +83.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,471 | -€44,373 | +€21,098 | +32.2% |
| Amounts payable | 17/49 | €26,292 | €35,129 | +€8,837 | +33.6% |
| Amounts payable within one year | 42/48 | €26,292 | €33,549 | +€7,257 | +27.6% |
| Trade debts | 44 | €0 | €255 | +€255 | |
| Suppliers | 440/4 | €0 | €255 | +€255 | |
| Taxes, remuneration and social security | 45 | €0 | €12,836 | +€12,836 | |
| Taxes | 450/3 | €0 | €12,836 | +€12,836 | |
| Other amounts payable | 47/48 | €26,292 | €20,457 | -€5,834 | -22.2% |
| Accrued charges and deferred income | 492/3 | - | €1,580 | +€1,580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €681 | -€30 | -4.2% |
| Other operating charges | 640/8 | €722 | €1,031 | +€309 | +42.7% |
| Gross operating margin | 9900 | -€2,231 | €23,075 | +€25,305 | |
| Operating profit (loss) | 9901 | -€3,663 | €21,363 | +€25,026 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €52 | €265 | +€213 | +410% |
| Recurring financial charges | 65 | €52 | €265 | +€213 | +410% |
| Profit (loss) for the period before taxes | 9903 | -€3,715 | €21,098 | +€24,813 | |
| Profit (loss) for the period | 9904 | -€3,715 | €21,098 | +€24,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,715 | €21,098 | +€24,813 |
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 23 October 2026 via checked.be.