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 +€70,866
up €70,866 (+37.5%), from €189,211 to €260,077
of which Other amounts receivable: +€67,410
- Cash +€63,460
up €63,460 (+12,734%), from €498 to €63,958
mainly Net result for the year (+€120,675) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Deferred charges and accrued income +€18,716
up €18,716 (+572%), from €3,274 to €21,990
- Tangible fixed assets +€6,417
up €6,417 (+51.2%), from €12,530 to €18,947
of which Furniture and vehicles: +€4,115
- Profit (loss) carried forward +€120,675
up €120,675 (+104%), from €115,639 to €236,315
- Trade debts -€21,539
down €21,539 (-17.5%), from €122,814 to €101,276
- Tax, wage and social debts +€13,745
up €13,745 (+129%), from €10,632 to €24,377
of which Taxes: +€13,745
- Financial charges +€25,128
up €25,128 (+123%), from €20,427 to €45,555
- Gross operating margin +€23,112
up €23,112 (+13.6%), from €169,947 to €193,059
- Financial income +€22,683
up €22,683 (+281%), from €8,071 to €30,753
- Taxes +€8,946
up €8,946 (+24.0%), from €37,277 to €46,222
- Write-downs +€6,000
new in 2025: €6,000
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 | €255,513 | €364,972 | +€109,459 | +42.8% |
| Fixed assets | 21/28 | €12,530 | €18,947 | +€6,417 | +51.2% |
| Tangible fixed assets | 22/27 | €12,530 | €18,947 | +€6,417 | +51.2% |
| Land and buildings | 22 | - | €1,887 | +€1,887 | |
| Plant, machinery and equipment | 23 | €3,257 | €2,922 | -€335 | -10.3% |
| Furniture and vehicles | 24 | €9,273 | €13,388 | +€4,115 | +44.4% |
| Other tangible fixed assets | 26 | - | €750 | +€750 | |
| Current assets | 29/58 | €242,983 | €346,025 | +€103,042 | +42.4% |
| Amounts receivable within one year | 40/41 | €189,211 | €260,077 | +€70,866 | +37.5% |
| Trade receivables | 40 | €141,475 | €144,932 | +€3,457 | +2.4% |
| Other amounts receivable | 41 | €47,736 | €115,146 | +€67,410 | +141% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €498 | €63,958 | +€63,460 | +12,734% |
| Deferred charges and accrued income | 490/1 | €3,274 | €21,990 | +€18,716 | +572% |
| Total equity and liabilities | 10/49 | €255,513 | €364,972 | +€109,459 | +42.8% |
| Equity | 10/15 | €118,139 | €238,815 | +€120,675 | +102% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,639 | €236,315 | +€120,675 | +104% |
| Amounts payable | 17/49 | €137,374 | €126,158 | -€11,216 | -8.2% |
| Amounts payable within one year | 42/48 | €135,874 | €126,158 | -€9,716 | -7.2% |
| Financial debts | 43 | €2,427 | €504 | -€1,923 | -79.2% |
| Credit institutions | 430/8 | €2,427 | €504 | -€1,923 | -79.2% |
| Trade debts | 44 | €122,814 | €101,276 | -€21,539 | -17.5% |
| Suppliers | 440/4 | €122,814 | €101,276 | -€21,539 | -17.5% |
| Taxes, remuneration and social security | 45 | €10,632 | €24,377 | +€13,745 | +129% |
| Taxes | 450/3 | €8,632 | €22,377 | +€13,745 | +159% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €0 | -€1,500 | -100% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,067 | €3,834 | +€2,767 | +259% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,000 | +€6,000 | |
| Other operating charges | 640/8 | €1,409 | €1,276 | -€133 | -9.5% |
| Gross operating margin | 9900 | €169,947 | €193,059 | +€23,112 | +13.6% |
| Operating profit (loss) | 9901 | €167,221 | €181,699 | +€14,479 | +8.7% |
| Financial income | 75/76B | €8,071 | €30,753 | +€22,683 | +281% |
| Recurring financial income | 75 | €8,071 | €30,753 | +€22,683 | +281% |
| Financial charges | 65/66B | €20,427 | €45,555 | +€25,128 | +123% |
| Recurring financial charges | 65 | €20,427 | €45,555 | +€25,128 | +123% |
| Profit (loss) for the period before taxes | 9903 | €154,865 | €166,898 | +€12,033 | +7.8% |
| Income taxes | 67/77 | €37,277 | €46,222 | +€8,946 | +24.0% |
| Profit (loss) for the period | 9904 | €117,588 | €120,675 | +€3,088 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €117,588 | €120,675 | +€3,088 | +2.6% |
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 24 October 2026 via checked.be.