GC - 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.
GC - Consulting
Largest movements
- Receivables within one year +€19,283
up €19,283 (+3,224%), from €598 to €19,882
of which Trade receivables: +€19,602
- Cash -€2,190
down €2,190 (-6.1%), from €36,065 to €33,874
mainly Receivables within one year (-€19,283) and Investment in fixed assets (net) (-€1,287)
- Tangible fixed assets +€1,082
up €1,082 (+6,736%), from €16 to €1,098
- Reserves +€11,149
up €11,149 (+31.0%), from €35,972 to €47,121
- Tax, wage and social debts +€5,462
new in 2025: €5,462
- Trade debts +€1,564
up €1,564 (+1,063%), from €147 to €1,711
- Gross operating margin +€25,729
up €25,729, from -€13,972 to €11,757
- Other operating charges -€946
down €946 (-45.3%), from €2,090 to €1,144
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 | €42,619 | €60,794 | +€18,175 | +42.6% |
| Fixed assets | 21/28 | €16 | €1,098 | +€1,082 | +6,736% |
| Tangible fixed assets | 22/27 | €16 | €1,098 | +€1,082 | +6,736% |
| Plant, machinery and equipment | 23 | €16 | €1,098 | +€1,082 | +6,736% |
| Current assets | 29/58 | €42,603 | €59,696 | +€17,093 | +40.1% |
| Amounts receivable within one year | 40/41 | €598 | €19,882 | +€19,283 | +3,224% |
| Trade receivables | 40 | - | €19,602 | +€19,602 | |
| Other amounts receivable | 41 | €598 | €280 | -€319 | -53.3% |
| Current investments | 50/53 | €5,940 | €5,940 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,065 | €33,874 | -€2,190 | -6.1% |
| Total equity and liabilities | 10/49 | €42,619 | €60,794 | +€18,175 | +42.6% |
| Equity | 10/15 | €42,472 | €53,621 | +€11,149 | +26.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €35,972 | €47,121 | +€11,149 | +31.0% |
| Distributable reserves | 133 | €35,972 | €47,121 | +€11,149 | +31.0% |
| Amounts payable | 17/49 | €147 | €7,173 | +€7,026 | +4,775% |
| Amounts payable within one year | 42/48 | €147 | €7,173 | +€7,026 | +4,775% |
| Trade debts | 44 | €147 | €1,711 | +€1,564 | +1,063% |
| Suppliers | 440/4 | €147 | €1,711 | +€1,564 | +1,063% |
| Taxes, remuneration and social security | 45 | - | €5,462 | +€5,462 | |
| Taxes | 450/3 | - | €5,462 | +€5,462 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257 | €205 | -€52 | -20.1% |
| Other operating charges | 640/8 | €2,090 | €1,144 | -€946 | -45.3% |
| Gross operating margin | 9900 | -€13,972 | €11,757 | +€25,729 | |
| Operating profit (loss) | 9901 | -€16,318 | €10,408 | +€26,727 | |
| Financial income | 75/76B | €878 | €945 | +€68 | +7.7% |
| Recurring financial income | 75 | €878 | €945 | +€68 | +7.7% |
| Financial charges | 65/66B | €73 | €66 | -€7 | -9.2% |
| Recurring financial charges | 65 | €73 | €66 | -€7 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,514 | €11,287 | +€26,801 | |
| Income taxes | 67/77 | €129 | €138 | +€9 | +7.3% |
| Profit (loss) for the period | 9904 | -€15,642 | €11,149 | +€26,791 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,642 | €11,149 | +€26,791 |
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 19 October 2026 via checked.be.