GBOS 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.
GBOS Consulting
Largest movements
- Current investments -€110,493
down €110,493 (-62.8%), from €175,986 to €65,493
- Tangible fixed assets -€28,181
down €28,181 (-11.9%), from €236,304 to €208,123
of which Furniture and vehicles: -€21,751
- Reserves -€157,394
down €157,394 (-60.5%), from €260,224 to €102,829
- Other debts +€14,979
up €14,979 (+6.4%), from €235,455 to €250,433
- Gross operating margin +€13,261
up €13,261 (+7.4%), from €178,296 to €191,557
- Depreciation -€10,970
down €10,970 (-47.6%), from €23,026 to €12,056
- Taxes -€4,795
down €4,795 (-12.2%), from €39,368 to €34,574
- Financial income +€2,585
up €2,585 (+248%), from €1,044 to €3,629
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 | €501,476 | €361,027 | -€140,449 | -28.0% |
| Fixed assets | 21/28 | €236,304 | €208,123 | -€28,181 | -11.9% |
| Tangible fixed assets | 22/27 | €236,304 | €208,123 | -€28,181 | -11.9% |
| Land and buildings | 22 | €185,162 | €178,148 | -€7,015 | -3.8% |
| Plant, machinery and equipment | 23 | €934 | €1,519 | +€585 | +62.6% |
| Furniture and vehicles | 24 | €50,207 | €28,456 | -€21,751 | -43.3% |
| Current assets | 29/58 | €265,172 | €152,904 | -€112,268 | -42.3% |
| Amounts receivable within one year | 40/41 | €18,069 | €18,132 | +€63 | +0.3% |
| Trade receivables | 40 | €13,231 | €11,050 | -€2,181 | -16.5% |
| Other amounts receivable | 41 | €4,839 | €7,082 | +€2,244 | +46.4% |
| Current investments | 50/53 | €175,986 | €65,493 | -€110,493 | -62.8% |
| Cash at bank and in hand | 54/58 | €70,200 | €67,976 | -€2,224 | -3.2% |
| Deferred charges and accrued income | 490/1 | €917 | €1,303 | +€386 | +42.1% |
| Total equity and liabilities | 10/49 | €501,476 | €361,027 | -€140,449 | -28.0% |
| Equity | 10/15 | €265,224 | €107,829 | -€157,394 | -59.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €260,224 | €102,829 | -€157,394 | -60.5% |
| Distributable reserves | 133 | €260,224 | €102,829 | -€157,394 | -60.5% |
| Amounts payable | 17/49 | €236,252 | €253,197 | +€16,945 | +7.2% |
| Amounts payable within one year | 42/48 | €236,252 | €253,099 | +€16,847 | +7.1% |
| Trade debts | 44 | €797 | €2,666 | +€1,868 | +234% |
| Suppliers | 440/4 | €797 | €2,666 | +€1,868 | +234% |
| Other amounts payable | 47/48 | €235,455 | €250,433 | +€14,979 | +6.4% |
| Accrued charges and deferred income | 492/3 | - | €98 | +€98 | |
| Non-recurring operating income | 76A | €136 | €44,651 | +€44,515 | +32,633% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,026 | €12,056 | -€10,970 | -47.6% |
| Other operating charges | 640/8 | €1,193 | €1,141 | -€53 | -4.4% |
| Non-recurring operating charges | 66A | - | €13,243 | +€13,243 | |
| Gross operating margin | 9900 | €178,296 | €191,557 | +€13,261 | +7.4% |
| Operating profit (loss) | 9901 | €154,077 | €165,116 | +€11,040 | +7.2% |
| Financial income | 75/76B | €1,044 | €3,629 | +€2,585 | +248% |
| Recurring financial income | 75 | €1,044 | €3,629 | +€2,585 | +248% |
| Financial charges | 65/66B | €105 | €71 | -€34 | -32.2% |
| Recurring financial charges | 65 | €105 | €71 | -€34 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €155,016 | €168,674 | +€13,658 | +8.8% |
| Income taxes | 67/77 | €39,368 | €34,574 | -€4,795 | -12.2% |
| Profit (loss) for the period | 9904 | €115,647 | €134,100 | +€18,453 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €115,647 | €134,100 | +€18,453 | +16.0% |
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 26 October 2026 via checked.be.