GANAB 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.
GANAB CONSULT
Largest movements
- Receivables within one year +€47,712
up €47,712 (+39.4%), from €121,098 to €168,810
- Tangible fixed assets -€19,579
down €19,579 (-4.6%), from €428,297 to €408,718
- Cash -€7,749
down €7,749 (-7.3%), from €106,146 to €98,397
mainly Receivables within one year (-€47,712)
- Profit (loss) carried forward +€20,321
up €20,321 (+10.4%), from -€195,183 to -€174,863
- Gross operating margin +€2,182
up €2,182 (+5.2%), from €41,773 to €43,955
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 | €655,806 | €676,244 | +€20,439 | +3.1% |
| Fixed assets | 21/28 | €428,347 | €408,768 | -€19,579 | -4.6% |
| Tangible fixed assets | 22/27 | €428,297 | €408,718 | -€19,579 | -4.6% |
| Land and buildings | 22 | €428,297 | €408,718 | -€19,579 | -4.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €227,458 | €267,476 | +€40,018 | +17.6% |
| Amounts receivable within one year | 40/41 | €121,098 | €168,810 | +€47,712 | +39.4% |
| Other amounts receivable | 41 | €121,098 | €168,810 | +€47,712 | +39.4% |
| Cash at bank and in hand | 54/58 | €106,146 | €98,397 | -€7,749 | -7.3% |
| Deferred charges and accrued income | 490/1 | €214 | €269 | +€55 | +25.9% |
| Total equity and liabilities | 10/49 | €655,806 | €676,244 | +€20,439 | +3.1% |
| Equity | 10/15 | -€176,583 | -€156,263 | +€20,321 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€195,183 | -€174,863 | +€20,321 | +10.4% |
| Amounts payable | 17/49 | €832,389 | €832,507 | +€118 | 0.0% |
| Amounts payable within one year | 42/48 | €832,389 | €832,507 | +€118 | 0.0% |
| Trade debts | 44 | €2,163 | €2,215 | +€52 | +2.4% |
| Suppliers | 440/4 | €2,163 | €2,215 | +€52 | +2.4% |
| Other amounts payable | 47/48 | €830,226 | €830,292 | +€66 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,006 | €19,579 | -€427 | -2.1% |
| Other operating charges | 640/8 | €3,926 | €3,991 | +€65 | +1.7% |
| Gross operating margin | 9900 | €41,773 | €43,955 | +€2,182 | +5.2% |
| Operating profit (loss) | 9901 | €17,841 | €20,385 | +€2,544 | +14.3% |
| Financial charges | 65/66B | €53 | €64 | +€11 | +20.8% |
| Recurring financial charges | 65 | €53 | €64 | +€11 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €17,788 | €20,321 | +€2,533 | +14.2% |
| Profit (loss) for the period | 9904 | €17,788 | €20,321 | +€2,533 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,788 | €20,321 | +€2,533 | +14.2% |
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 16 October 2026 via checked.be.