GBR 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.
GBR Consulting
Largest movements
- Cash +€6,325
up €6,325 (+8.9%), from €71,400 to €77,725
mainly Net result for the year (+€10,927) and Other debts (+€2,114)
- Reserves +€9,000
up €9,000 (+20.9%), from €43,000 to €52,000
- Tax, wage and social debts -€5,085
down €5,085 (-29.3%), from €17,331 to €12,246
of which Taxes: -€3,085
- Other debts +€2,114
up €2,114 (+24.2%), from €8,748 to €10,862
- Gross operating margin -€15,650
down €15,650 (-46.1%), from €33,924 to €18,274
- Taxes -€3,092
down €3,092 (-47.4%), from €6,530 to €3,438
- Financial charges -€419
down €419 (-16.1%), from €2,607 to €2,188
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.
Cash bridge derived
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 | €73,318 | €79,985 | +€6,667 | +9.1% |
| Fixed assets | 21/28 | €498 | €766 | +€268 | +53.7% |
| Tangible fixed assets | 22/27 | €498 | €766 | +€268 | +53.7% |
| Furniture and vehicles | 24 | €498 | €766 | +€268 | +53.7% |
| Current assets | 29/58 | €72,820 | €79,219 | +€6,399 | +8.8% |
| Cash at bank and in hand | 54/58 | €71,400 | €77,725 | +€6,325 | +8.9% |
| Deferred charges and accrued income | 490/1 | €1,420 | €1,494 | +€74 | +5.2% |
| Total equity and liabilities | 10/49 | €73,318 | €79,985 | +€6,667 | +9.1% |
| Equity | 10/15 | €46,328 | €55,967 | +€9,639 | +20.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,000 | €52,000 | +€9,000 | +20.9% |
| Distributable reserves | 133 | €43,000 | €52,000 | +€9,000 | +20.9% |
| Profit (loss) carried forward | 14 | €328 | €967 | +€639 | +194.7% |
| Amounts payable | 17/49 | €26,990 | €24,018 | -€2,972 | -11.0% |
| Amounts payable within one year | 42/48 | €26,990 | €24,018 | -€2,972 | -11.0% |
| Trade debts | 44 | €911 | €911 | -€0 | 0.0% |
| Suppliers | 440/4 | €911 | €911 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €17,331 | €12,246 | -€5,085 | -29.3% |
| Taxes | 450/3 | €15,331 | €12,246 | -€3,085 | -20.1% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €8,748 | €10,862 | +€2,114 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €582 | +€233 | +66.7% |
| Other operating charges | 640/8 | €1,078 | €1,139 | +€61 | +5.7% |
| Gross operating margin | 9900 | €33,924 | €18,274 | -€15,650 | -46.1% |
| Operating profit (loss) | 9901 | €32,497 | €16,553 | -€15,944 | -49.1% |
| Financial charges | 65/66B | €2,607 | €2,188 | -€419 | -16.1% |
| Recurring financial charges | 65 | €2,607 | €2,188 | -€419 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €29,890 | €14,365 | -€15,525 | -51.9% |
| Income taxes | 67/77 | €6,530 | €3,438 | -€3,092 | -47.4% |
| Profit (loss) for the period | 9904 | €23,360 | €10,927 | -€12,433 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,360 | €10,927 | -€12,433 | -53.2% |
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 10 October 2026 via checked.be.