GA Conseil: 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.
GA Conseil
Largest movements
- Cash -€10,039
down €10,039 (-19.9%), from €50,540 to €40,500
mainly Other debts (-€6,858) and Net result for the year (-€1,784)
- Other debts -€6,858
down €6,858 (-41.7%), from €16,449 to €9,591
- Gross operating margin +€3,389
up €3,389 (+64.3%), from -€5,269 to -€1,880
- Depreciation +€188
up €188 (+61.2%), from €308 to €496
- Financial income -€106
down €106 (-8.1%), from €1,318 to €1,212
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 | €335,366 | €326,589 | -€8,777 | -2.6% |
| Fixed assets | 21/28 | €265,662 | €265,166 | -€496 | -0.2% |
| Tangible fixed assets | 22/27 | €2,172 | €1,676 | -€496 | -22.8% |
| Furniture and vehicles | 24 | €2,172 | €1,676 | -€496 | -22.8% |
| Financial fixed assets | 28 | €263,490 | €263,490 | = | 0.0% |
| Current assets | 29/58 | €69,705 | €61,423 | -€8,281 | -11.9% |
| Amounts receivable within one year | 40/41 | €18,614 | €20,328 | +€1,714 | +9.2% |
| Other amounts receivable | 41 | €18,614 | €20,328 | +€1,714 | +9.2% |
| Cash at bank and in hand | 54/58 | €50,540 | €40,500 | -€10,039 | -19.9% |
| Deferred charges and accrued income | 490/1 | €551 | €595 | +€44 | +7.9% |
| Total equity and liabilities | 10/49 | €335,366 | €326,589 | -€8,777 | -2.6% |
| Equity | 10/15 | €90,412 | €88,627 | -€1,784 | -2.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €82,170 | €82,170 | = | 0.0% |
| Distributable reserves | 133 | €82,170 | €82,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,158 | -€5,942 | -€1,784 | -42.9% |
| Amounts payable | 17/49 | €244,955 | €237,962 | -€6,993 | -2.9% |
| Amounts payable after more than one year | 17 | €227,500 | €227,500 | = | 0.0% |
| Other amounts payable | 178/9 | €227,500 | €227,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,263 | €10,263 | -€6,999 | -40.5% |
| Trade debts | 44 | €814 | €672 | -€142 | -17.4% |
| Suppliers | 440/4 | €814 | €672 | -€142 | -17.4% |
| Other amounts payable | 47/48 | €16,449 | €9,591 | -€6,858 | -41.7% |
| Accrued charges and deferred income | 492/3 | €192 | €198 | +€6 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €496 | +€188 | +61.2% |
| Other operating charges | 640/8 | €400 | €393 | -€7 | -1.7% |
| Gross operating margin | 9900 | -€5,269 | -€1,880 | +€3,389 | +64.3% |
| Operating profit (loss) | 9901 | -€5,977 | -€2,770 | +€3,207 | +53.7% |
| Financial income | 75/76B | €1,318 | €1,212 | -€106 | -8.1% |
| Recurring financial income | 75 | €1,318 | €1,212 | -€106 | -8.1% |
| Financial charges | 65/66B | €243 | €227 | -€16 | -6.6% |
| Recurring financial charges | 65 | €243 | €227 | -€16 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,901 | -€1,784 | +€3,117 | +63.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,901 | -€1,784 | +€3,117 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,901 | -€1,784 | +€3,117 | +63.6% |
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 23 October 2026 via checked.be.