GBM 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.
GBM CONSULTING
Largest movements
- Cash -€24,391
down €24,391 (-43.0%), from €56,755 to €32,364
mainly Tax, wage and social debts (-€21,839) and Net result for the year (-€12,917)
- Receivables within one year -€24,090
down €24,090 (-83.9%), from €28,708 to €4,618
of which Other amounts receivable: -€15,534
- Tax, wage and social debts -€21,839
down €21,839 (-99.6%), from €21,923 to €84
of which Taxes: -€19,736
- Profit (loss) carried forward -€12,917
down €12,917, from €1 to -€12,917
- Trade debts -€9,234
no longer reported in 2025 (was €9,234)
- Other debts -€4,550
no longer reported in 2025 (was €4,550)
- Turnover -€115,480
no longer reported in 2025 (was €115,480)
- Gross operating margin -€63,533
down €63,533, from €55,565 to -€7,969
- Purchases and services -€62,083
no longer reported in 2025 (was €62,083)
- Taxes -€16,911
down €16,911 (-99.5%), from €16,995 to €84
- Financial income -€3,523
down €3,523 (-94.5%), from €3,727 to €204
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 | €85,978 | €37,438 | -€48,541 | -56.5% |
| Fixed assets | 21/28 | €153 | €77 | -€77 | -50.0% |
| Tangible fixed assets | 22/27 | €153 | €77 | -€77 | -50.0% |
| Plant, machinery and equipment | 23 | €153 | €77 | -€77 | -50.0% |
| Current assets | 29/58 | €85,825 | €37,361 | -€48,464 | -56.5% |
| Amounts receivable within one year | 40/41 | €28,708 | €4,618 | -€24,090 | -83.9% |
| Trade receivables | 40 | €9,556 | €999 | -€8,557 | -89.5% |
| Other amounts receivable | 41 | €19,152 | €3,618 | -€15,534 | -81.1% |
| Cash at bank and in hand | 54/58 | €56,755 | €32,364 | -€24,391 | -43.0% |
| Deferred charges and accrued income | 490/1 | €362 | €379 | +€17 | +4.7% |
| Total equity and liabilities | 10/49 | €85,978 | €37,438 | -€48,541 | -56.5% |
| Equity | 10/15 | €50,271 | €37,353 | -€12,917 | -25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,670 | €31,670 | = | 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% |
| Distributable reserves | 133 | €29,810 | €29,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1 | -€12,917 | -€12,917 | |
| Amounts payable | 17/49 | €35,708 | €84 | -€35,623 | -99.8% |
| Amounts payable within one year | 42/48 | €35,708 | €84 | -€35,623 | -99.8% |
| Trade debts | 44 | €9,234 | - | -€9,234 | |
| Suppliers | 440/4 | €9,234 | - | -€9,234 | |
| Taxes, remuneration and social security | 45 | €21,923 | €84 | -€21,839 | -99.6% |
| Taxes | 450/3 | €19,820 | €84 | -€19,736 | -99.6% |
| Remuneration and social security | 454/9 | €2,103 | - | -€2,103 | |
| Other amounts payable | 47/48 | €4,550 | - | -€4,550 | |
| Turnover | 70 | €115,480 | - | -€115,480 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,083 | - | -€62,083 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77 | €77 | = | 0.0% |
| Other operating charges | 640/8 | €2,043 | €1,565 | -€479 | -23.4% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €55,565 | -€7,969 | -€63,533 | |
| Operating profit (loss) | 9901 | €53,445 | -€9,610 | -€63,055 | |
| Financial income | 75/76B | €3,727 | €204 | -€3,523 | -94.5% |
| Recurring financial income | 75 | €3,727 | €204 | -€3,523 | -94.5% |
| Financial charges | 65/66B | €3,867 | €3,427 | -€440 | -11.4% |
| Recurring financial charges | 65 | €3,867 | €3,427 | -€440 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €53,306 | -€12,833 | -€66,138 | |
| Income taxes | 67/77 | €16,995 | €84 | -€16,911 | -99.5% |
| Profit (loss) for the period | 9904 | €36,310 | -€12,917 | -€49,228 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,310 | -€12,917 | -€49,228 |
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 27 October 2026 via checked.be.