G2 Expertise: 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.
G2 Expertise
Largest movements
- Cash +€8,460
up €8,460 (+33.2%), from €25,493 to €33,953
mainly Net result for the year (+€10,745) and Depreciation (+€4,895)
- Tangible fixed assets -€3,565
down €3,565 (-35.7%), from €9,973 to €6,408
of which Other tangible fixed assets: -€2,046
- Intangible fixed assets -€1,330
down €1,330 (-72.9%), from €1,825 to €495
- Deferred charges and accrued income +€874
up €874 (+31.7%), from €2,755 to €3,629
- Profit (loss) carried forward +€4,145
up €4,145 (+27.4%), from €15,137 to €19,282
- Trade debts +€2,558
up €2,558 (+139%), from €1,836 to €4,394
- Tax, wage and social debts -€1,510
down €1,510 (-26.4%), from €5,717 to €4,207
- Gross operating margin +€4,894
up €4,894 (+24.4%), from €20,078 to €24,972
- Other operating charges +€3,015
up €3,015 (+269%), from €1,121 to €4,136
- Financial charges +€888
up €888 (+342%), from €260 to €1,148
- Depreciation +€461
up €461 (+10.4%), from €4,434 to €4,895
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 | €50,652 | €55,374 | +€4,722 | +9.3% |
| Fixed assets | 21/28 | €11,998 | €7,103 | -€4,895 | -40.8% |
| Intangible fixed assets | 21 | €1,825 | €495 | -€1,330 | -72.9% |
| Tangible fixed assets | 22/27 | €9,973 | €6,408 | -€3,565 | -35.7% |
| Furniture and vehicles | 24 | €3,651 | €2,132 | -€1,519 | -41.6% |
| Other tangible fixed assets | 26 | €6,322 | €4,276 | -€2,046 | -32.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €38,654 | €48,271 | +€9,617 | +24.9% |
| Amounts receivable within one year | 40/41 | €10,406 | €10,689 | +€283 | +2.7% |
| Trade receivables | 40 | €9,806 | €10,689 | +€883 | +9.0% |
| Other amounts receivable | 41 | €600 | - | -€600 | |
| Cash at bank and in hand | 54/58 | €25,493 | €33,953 | +€8,460 | +33.2% |
| Deferred charges and accrued income | 490/1 | €2,755 | €3,629 | +€874 | +31.7% |
| Total equity and liabilities | 10/49 | €50,652 | €55,374 | +€4,722 | +9.3% |
| Equity | 10/15 | €35,171 | €39,316 | +€4,145 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,434 | €1,434 | = | 0.0% |
| Distributable reserves | 133 | €1,434 | €1,434 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,137 | €19,282 | +€4,145 | +27.4% |
| Amounts payable | 17/49 | €15,481 | €16,058 | +€577 | +3.7% |
| Amounts payable within one year | 42/48 | €15,481 | €16,058 | +€577 | +3.7% |
| Financial debts | 43 | €735 | €275 | -€460 | -62.6% |
| Credit institutions | 430/8 | €735 | €275 | -€460 | -62.6% |
| Trade debts | 44 | €1,836 | €4,394 | +€2,558 | +139% |
| Suppliers | 440/4 | €1,836 | €4,394 | +€2,558 | +139% |
| Taxes, remuneration and social security | 45 | €5,717 | €4,207 | -€1,510 | -26.4% |
| Taxes | 450/3 | €5,717 | €4,207 | -€1,510 | -26.4% |
| Other amounts payable | 47/48 | €7,193 | €7,182 | -€11 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,434 | €4,895 | +€461 | +10.4% |
| Other operating charges | 640/8 | €1,121 | €4,136 | +€3,015 | +269% |
| Gross operating margin | 9900 | €20,078 | €24,972 | +€4,894 | +24.4% |
| Operating profit (loss) | 9901 | €14,523 | €15,941 | +€1,418 | +9.8% |
| Financial income | 75/76B | €76 | €158 | +€82 | +108% |
| Recurring financial income | 75 | €76 | €158 | +€82 | +108% |
| Financial charges | 65/66B | €260 | €1,148 | +€888 | +342% |
| Recurring financial charges | 65 | €260 | €1,148 | +€888 | +342% |
| Profit (loss) for the period before taxes | 9903 | €14,339 | €14,951 | +€612 | +4.3% |
| Income taxes | 67/77 | €4,352 | €4,206 | -€146 | -3.4% |
| Profit (loss) for the period | 9904 | €9,987 | €10,745 | +€758 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,987 | €10,745 | +€758 | +7.6% |
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 21 October 2026 via checked.be.