GB 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.
GB CONSULTING
Largest movements
- Cash +€6,002
up €6,002 (+229%), from €2,620 to €8,622
mainly Other debts (+€12,401) and Trade debts (+€1,875)
- Tangible fixed assets +€1,354
new in 2024: €1,354
- Receivables within one year +€1,154
up €1,154 (+9.3%), from €12,419 to €13,573
of which Other amounts receivable: +€1,154
- Other debts +€12,401
up €12,401 (+973%), from €1,274 to €13,675
- Profit (loss) carried forward -€5,766
down €5,766 (-30.2%), from -€19,104 to -€24,869
- Trade debts +€1,875
up €1,875 (+15.1%), from €12,408 to €14,283
- Gross operating margin +€8,708
up €8,708 (+62.4%), from -€13,958 to -€5,250
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,039 | €23,549 | +€8,510 | +56.6% |
| Fixed assets | 21/28 | - | €1,354 | +€1,354 | |
| Tangible fixed assets | 22/27 | - | €1,354 | +€1,354 | |
| Other tangible fixed assets | 26 | - | €1,354 | +€1,354 | |
| Current assets | 29/58 | €15,039 | €22,195 | +€7,156 | +47.6% |
| Amounts receivable within one year | 40/41 | €12,419 | €13,573 | +€1,154 | +9.3% |
| Trade receivables | 40 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 41 | €419 | €1,573 | +€1,154 | +275% |
| Cash at bank and in hand | 54/58 | €2,620 | €8,622 | +€6,002 | +229% |
| Total equity and liabilities | 10/49 | €15,039 | €23,549 | +€8,510 | +56.6% |
| Equity | 10/15 | €1,356 | -€4,409 | -€5,766 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,104 | -€24,869 | -€5,766 | -30.2% |
| Amounts payable | 17/49 | €13,683 | €27,959 | +€14,276 | +104% |
| Amounts payable within one year | 42/48 | €13,683 | €27,959 | +€14,276 | +104% |
| Trade debts | 44 | €12,408 | €14,283 | +€1,875 | +15.1% |
| Suppliers | 440/4 | €12,408 | €14,283 | +€1,875 | +15.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,274 | €13,675 | +€12,401 | +973% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7 | +€7 | |
| Other operating charges | 640/8 | €408 | €392 | -€17 | -4.1% |
| Gross operating margin | 9900 | -€13,958 | -€5,250 | +€8,708 | +62.4% |
| Operating profit (loss) | 9901 | -€14,367 | -€5,649 | +€8,718 | +60.7% |
| Financial charges | 65/66B | €104 | €117 | +€13 | +12.2% |
| Recurring financial charges | 65 | €104 | €117 | +€13 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,471 | -€5,766 | +€8,705 | +60.2% |
| Profit (loss) for the period | 9904 | -€14,471 | -€5,766 | +€8,705 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,471 | -€5,766 | +€8,705 | +60.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.