GBR 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.
GBR CONSULT
Largest movements
- Cash +€143,152
up €143,152 (+48.1%), from €297,349 to €440,502
mainly Other debts (+€166,957) and Net result for the year (+€118,943)
- Tangible fixed assets -€13,787
down €13,787 (-28.7%), from €48,071 to €34,285
of which Furniture and vehicles: -€12,894
- Receivables within one year +€10,606
up €10,606 (+13.2%), from €80,597 to €91,202
of which Trade receivables: +€23,092
- Other debts +€166,957
up €166,957 (+58.7%), from €284,192 to €451,149
- Tax, wage and social debts +€71,466
up €71,466 (+1,395%), from €5,124 to €76,590
- Trade debts -€62,394
down €62,394 (-98.8%), from €63,177 to €783
- Profit (loss) carried forward -€36,057
down €36,057 (-51.9%), from €69,524 to €33,467
- Gross operating margin +€153,170
up €153,170 (+520%), from €29,462 to €182,632
- Taxes +€41,702
up €41,702 (+826%), from €5,046 to €46,748
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 | €426,017 | €565,989 | +€139,971 | +32.9% |
| Fixed assets | 21/28 | €48,071 | €34,285 | -€13,787 | -28.7% |
| Tangible fixed assets | 22/27 | €48,071 | €34,285 | -€13,787 | -28.7% |
| Land and buildings | 22 | €253 | €161 | -€92 | -36.4% |
| Plant, machinery and equipment | 23 | €2,073 | €1,273 | -€801 | -38.6% |
| Furniture and vehicles | 24 | €45,745 | €32,851 | -€12,894 | -28.2% |
| Current assets | 29/58 | €377,946 | €531,704 | +€153,758 | +40.7% |
| Amounts receivable within one year | 40/41 | €80,597 | €91,202 | +€10,606 | +13.2% |
| Trade receivables | 40 | €68,111 | €91,202 | +€23,092 | +33.9% |
| Other amounts receivable | 41 | €12,486 | - | -€12,486 | |
| Cash at bank and in hand | 54/58 | €297,349 | €440,502 | +€143,152 | +48.1% |
| Total equity and liabilities | 10/49 | €426,017 | €565,989 | +€139,971 | +32.9% |
| Equity | 10/15 | €73,524 | €37,467 | -€36,057 | -49.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,524 | €33,467 | -€36,057 | -51.9% |
| Amounts payable | 17/49 | €352,493 | €528,522 | +€176,028 | +49.9% |
| Amounts payable within one year | 42/48 | €352,493 | €528,522 | +€176,028 | +49.9% |
| Trade debts | 44 | €63,177 | €783 | -€62,394 | -98.8% |
| Suppliers | 440/4 | €63,177 | €783 | -€62,394 | -98.8% |
| Taxes, remuneration and social security | 45 | €5,124 | €76,590 | +€71,466 | +1,395% |
| Taxes | 450/3 | €5,124 | €76,590 | +€71,466 | +1,395% |
| Other amounts payable | 47/48 | €284,192 | €451,149 | +€166,957 | +58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,708 | €13,787 | -€921 | -6.3% |
| Other operating charges | 640/8 | €793 | €1,729 | +€936 | +118% |
| Gross operating margin | 9900 | €29,462 | €182,632 | +€153,170 | +520% |
| Operating profit (loss) | 9901 | €13,962 | €167,117 | +€153,155 | +1,097% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €709 | €1,427 | +€718 | +101% |
| Recurring financial charges | 65 | €709 | €1,427 | +€718 | +101% |
| Profit (loss) for the period before taxes | 9903 | €13,253 | €165,691 | +€152,438 | +1,150% |
| Income taxes | 67/77 | €5,046 | €46,748 | +€41,702 | +826% |
| Profit (loss) for the period | 9904 | €8,207 | €118,943 | +€110,736 | +1,349% |
| Profit (loss) for the period to be appropriated | 9905 | €8,207 | €118,943 | +€110,736 | +1,349% |
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 15 October 2026 via checked.be.