GBE 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.
GBE Consulting
Largest movements
- Cash +€13,527
up €13,527 (+40.9%), from €33,080 to €46,606
mainly Net result for the year (+€27,613) and Tax, wage and social debts (+€6,709)
- Receivables within one year -€5,020
down €5,020 (-8.5%), from €58,803 to €53,784
of which Trade receivables: -€4,239
- Reserves -€7,794
down €7,794 (-16.1%), from €48,539 to €40,745
of which Distributable reserves: -€7,794
- Tax, wage and social debts +€6,709
up €6,709 (+82.2%), from €8,166 to €14,875
of which Remuneration and social security: +€3,451
- Other debts +€5,814
up €5,814 (+16.4%), from €35,433 to €41,247
- Trade debts +€4,114
up €4,114 (+236%), from €1,741 to €5,856
- Purchases and services +€16,247
up €16,247 (+20.0%), from €81,199 to €97,446
- Gross operating margin +€7,986
up €7,986 (+9.9%), from €80,771 to €88,757
- Taxes +€6,915
up €6,915 (+108%), from €6,431 to €13,346
- Staff costs +€2,852
up €2,852 (+6.5%), from €43,860 to €46,712
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 | €112,737 | €121,694 | +€8,956 | +7.9% |
| Fixed assets | 21/28 | €19,900 | €19,900 | = | 0.0% |
| Financial fixed assets | 28 | €19,900 | €19,900 | = | 0.0% |
| Current assets | 29/58 | €92,837 | €101,794 | +€8,956 | +9.6% |
| Amounts receivable within one year | 40/41 | €58,803 | €53,784 | -€5,020 | -8.5% |
| Trade receivables | 40 | €38,022 | €33,784 | -€4,239 | -11.1% |
| Other amounts receivable | 41 | €20,781 | €20,000 | -€781 | -3.8% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €33,080 | €46,606 | +€13,527 | +40.9% |
| Deferred charges and accrued income | 490/1 | €953 | €1,402 | +€449 | +47.1% |
| Total equity and liabilities | 10/49 | €112,737 | €121,694 | +€8,956 | +7.9% |
| Equity | 10/15 | €67,396 | €59,715 | -€7,681 | -11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,539 | €40,745 | -€7,794 | -16.1% |
| Non-distributable reserves | 130/1 | €4,910 | €4,910 | = | 0.0% |
| Other | 1319 | €4,910 | €4,910 | = | 0.0% |
| Distributable reserves | 133 | €43,628 | €35,834 | -€7,794 | -17.9% |
| Profit (loss) carried forward | 14 | €258 | €370 | +€113 | +43.8% |
| Amounts payable | 17/49 | €45,341 | €61,978 | +€16,638 | +36.7% |
| Amounts payable within one year | 42/48 | €45,341 | €61,978 | +€16,638 | +36.7% |
| Trade debts | 44 | €1,741 | €5,856 | +€4,114 | +236% |
| Suppliers | 440/4 | €1,741 | €5,856 | +€4,114 | +236% |
| Taxes, remuneration and social security | 45 | €8,166 | €14,875 | +€6,709 | +82.2% |
| Taxes | 450/3 | €8,094 | €11,352 | +€3,258 | +40.3% |
| Remuneration and social security | 454/9 | €73 | €3,524 | +€3,451 | +4,760% |
| Other amounts payable | 47/48 | €35,433 | €41,247 | +€5,814 | +16.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,199 | €97,446 | +€16,247 | +20.0% |
| Remuneration, social security and pensions | 62 | €43,860 | €46,712 | +€2,852 | +6.5% |
| Other operating charges | 640/8 | €1,489 | €801 | -€689 | -46.2% |
| Gross operating margin | 9900 | €80,771 | €88,757 | +€7,986 | +9.9% |
| Operating profit (loss) | 9901 | €35,421 | €41,244 | +€5,822 | +16.4% |
| Financial income | 75/76B | €45 | €13 | -€32 | -70.6% |
| Recurring financial income | 75 | €45 | €13 | -€32 | -70.6% |
| Financial charges | 65/66B | €429 | €298 | -€130 | -30.4% |
| Recurring financial charges | 65 | €429 | €298 | -€130 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €35,038 | €40,959 | +€5,921 | +16.9% |
| Income taxes | 67/77 | €6,431 | €13,346 | +€6,915 | +108% |
| Profit (loss) for the period | 9904 | €28,607 | €27,613 | -€994 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,607 | €27,613 | -€994 | -3.5% |
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 15 October 2026 via checked.be.