GBK 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.
GBK Consult
Largest movements
- Cash +€70,140
up €70,140 (+43.5%), from €161,369 to €231,509
mainly Other debts (+€366,151) and Net result for the year (+€130,317)
- Financial fixed assets +€30,000
up €30,000 (+1,538%), from €1,950 to €31,950
- Receivables within one year +€27,522
up €27,522 (+14.6%), from €188,976 to €216,498
of which Trade receivables: +€27,080
- Tangible fixed assets -€14,720
down €14,720 (-27.3%), from €53,892 to €39,172
of which Furniture and vehicles: -€14,388
- Other debts +€366,151
up €366,151 (+6,500%), from €5,633 to €371,784
- Profit (loss) carried forward -€241,467
down €241,467 (-80.1%), from €301,467 to €60,000
- Debts after one year -€12,730
down €12,730 (-41.1%), from €30,977 to €18,246
- Gross operating margin -€5,059
down €5,059 (-2.7%), from €190,593 to €185,534
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 | €407,940 | €521,058 | +€113,118 | +27.7% |
| Fixed assets | 21/28 | €55,842 | €71,122 | +€15,280 | +27.4% |
| Tangible fixed assets | 22/27 | €53,892 | €39,172 | -€14,720 | -27.3% |
| Plant, machinery and equipment | 23 | €1,971 | €2,065 | +€94 | +4.7% |
| Furniture and vehicles | 24 | €48,238 | €33,849 | -€14,388 | -29.8% |
| Other tangible fixed assets | 26 | €3,683 | €3,257 | -€425 | -11.6% |
| Financial fixed assets | 28 | €1,950 | €31,950 | +€30,000 | +1,538% |
| Current assets | 29/58 | €352,098 | €449,936 | +€97,838 | +27.8% |
| Amounts receivable within one year | 40/41 | €188,976 | €216,498 | +€27,522 | +14.6% |
| Trade receivables | 40 | €188,976 | €216,056 | +€27,080 | +14.3% |
| Other amounts receivable | 41 | - | €442 | +€442 | |
| Cash at bank and in hand | 54/58 | €161,369 | €231,509 | +€70,140 | +43.5% |
| Deferred charges and accrued income | 490/1 | €1,753 | €1,929 | +€176 | +10.0% |
| Total equity and liabilities | 10/49 | €407,940 | €521,058 | +€113,118 | +27.7% |
| Equity | 10/15 | €303,467 | €62,000 | -€241,467 | -79.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €301,467 | €60,000 | -€241,467 | -80.1% |
| Amounts payable | 17/49 | €104,473 | €459,058 | +€354,585 | +339% |
| Amounts payable after more than one year | 17 | €30,977 | €18,246 | -€12,730 | -41.1% |
| Financial debts | 170/4 | €30,977 | €18,246 | -€12,730 | -41.1% |
| Amounts payable within one year | 42/48 | €73,496 | €440,812 | +€367,315 | +500% |
| Current portion of amounts payable after more than one year | 42 | €12,608 | €12,730 | +€122 | +1.0% |
| Trade debts | 44 | €637 | €4,868 | +€4,231 | +664% |
| Suppliers | 440/4 | €637 | €4,868 | +€4,231 | +664% |
| Taxes, remuneration and social security | 45 | €54,618 | €51,429 | -€3,189 | -5.8% |
| Taxes | 450/3 | €54,618 | €51,429 | -€3,189 | -5.8% |
| Other amounts payable | 47/48 | €5,633 | €371,784 | +€366,151 | +6,500% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,669 | €16,054 | +€385 | +2.5% |
| Other operating charges | 640/8 | €573 | €492 | -€81 | -14.1% |
| Gross operating margin | 9900 | €190,593 | €185,534 | -€5,059 | -2.7% |
| Operating profit (loss) | 9901 | €174,351 | €168,988 | -€5,363 | -3.1% |
| Financial income | 75/76B | €361 | €689 | +€328 | +90.7% |
| Recurring financial income | 75 | €361 | €689 | +€328 | +90.7% |
| Financial charges | 65/66B | €1,765 | €604 | -€1,161 | -65.8% |
| Recurring financial charges | 65 | €1,765 | €604 | -€1,161 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €172,947 | €169,073 | -€3,875 | -2.2% |
| Income taxes | 67/77 | €39,186 | €38,756 | -€431 | -1.1% |
| Profit (loss) for the period | 9904 | €133,761 | €130,317 | -€3,444 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €133,761 | €130,317 | -€3,444 | -2.6% |
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 16 October 2026 via checked.be.