GC CONSULTING CY: 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 CY
Largest movements
- Cash +€40,228
up €40,228 (+487%), from €8,267 to €48,495
mainly Depreciation (+€34,698) and Trade debts (+€20,384)
- Intangible fixed assets -€18,500
down €18,500 (-33.3%), from €55,500 to €37,000
- Tangible fixed assets -€10,404
down €10,404 (-6.1%), from €169,576 to €159,172
of which Furniture and vehicles: -€5,679
- Debts after one year -€20,701
down €20,701 (-12.2%), from €169,150 to €148,449
- Trade debts +€20,384
up €20,384 (+43.2%), from €47,187 to €67,571
- Profit (loss) carried forward +€13,019
up €13,019 (+36.3%), from -€35,899 to -€22,880
- Current portion of long-term debt -€8,421
down €8,421 (-22.1%), from €38,057 to €29,636
- Tax, wage and social debts +€4,846
up €4,846 (+47.6%), from €10,173 to €15,019
of which Taxes: +€3,971
- Gross operating margin +€24,727
up €24,727 (+42.8%), from €57,722 to €82,449
- Taxes +€5,892
up €5,892 (+264%), from €2,230 to €8,122
- Staff costs +€4,709
up €4,709 (+27.5%), from €17,105 to €21,814
- Depreciation +€3,143
up €3,143 (+10.0%), from €31,555 to €34,698
- Financial income +€1,227
up €1,227 (+1,116%), from €110 to €1,337
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 | €295,914 | €305,042 | +€9,128 | +3.1% |
| Fixed assets | 21/28 | €225,364 | €196,460 | -€28,904 | -12.8% |
| Intangible fixed assets | 21 | €55,500 | €37,000 | -€18,500 | -33.3% |
| Tangible fixed assets | 22/27 | €169,576 | €159,172 | -€10,404 | -6.1% |
| Land and buildings | 22 | €134,523 | €131,106 | -€3,417 | -2.5% |
| Plant, machinery and equipment | 23 | €23,901 | €22,593 | -€1,308 | -5.5% |
| Furniture and vehicles | 24 | €11,152 | €5,473 | -€5,679 | -50.9% |
| Financial fixed assets | 28 | €288 | €288 | = | 0.0% |
| Current assets | 29/58 | €70,550 | €108,582 | +€38,032 | +53.9% |
| Amounts receivable within one year | 40/41 | €53,310 | €51,114 | -€2,196 | -4.1% |
| Trade receivables | 40 | €43,755 | €38,302 | -€5,453 | -12.5% |
| Other amounts receivable | 41 | €9,555 | €12,812 | +€3,257 | +34.1% |
| Current investments | 50/53 | €8,973 | €8,972 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €8,267 | €48,495 | +€40,228 | +487% |
| Total equity and liabilities | 10/49 | €295,914 | €305,042 | +€9,128 | +3.1% |
| Equity | 10/15 | €31,347 | €44,367 | +€13,020 | +41.5% |
| Contributions | 10/11 | €67,246 | €67,247 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€35,899 | -€22,880 | +€13,019 | +36.3% |
| Amounts payable | 17/49 | €264,567 | €260,675 | -€3,892 | -1.5% |
| Amounts payable after more than one year | 17 | €169,150 | €148,449 | -€20,701 | -12.2% |
| Financial debts | 170/4 | €169,150 | €148,449 | -€20,701 | -12.2% |
| Amounts payable within one year | 42/48 | €95,417 | €112,226 | +€16,809 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €38,057 | €29,636 | -€8,421 | -22.1% |
| Trade debts | 44 | €47,187 | €67,571 | +€20,384 | +43.2% |
| Suppliers | 440/4 | €47,187 | €67,571 | +€20,384 | +43.2% |
| Taxes, remuneration and social security | 45 | €10,173 | €15,019 | +€4,846 | +47.6% |
| Taxes | 450/3 | €9,133 | €13,104 | +€3,971 | +43.5% |
| Remuneration and social security | 454/9 | €1,040 | €1,915 | +€875 | +84.1% |
| Remuneration, social security and pensions | 62 | €17,105 | €21,814 | +€4,709 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,555 | €34,698 | +€3,143 | +10.0% |
| Other operating charges | 640/8 | €384 | €467 | +€83 | +21.6% |
| Non-recurring operating charges | 66A | €15 | - | -€15 | |
| Gross operating margin | 9900 | €57,722 | €82,449 | +€24,727 | +42.8% |
| Operating profit (loss) | 9901 | €8,663 | €25,469 | +€16,806 | +194% |
| Financial income | 75/76B | €110 | €1,337 | +€1,227 | +1,116% |
| Recurring financial income | 75 | €110 | €1,337 | +€1,227 | +1,116% |
| Financial charges | 65/66B | €6,206 | €5,665 | -€542 | -8.7% |
| Recurring financial charges | 65 | €6,206 | €5,665 | -€542 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €2,567 | €21,142 | +€18,575 | +724% |
| Income taxes | 67/77 | €2,230 | €8,122 | +€5,892 | +264% |
| Profit (loss) for the period | 9904 | €337 | €13,019 | +€12,682 | +3,763% |
| Profit (loss) for the period to be appropriated | 9905 | €337 | €13,019 | +€12,682 | +3,763% |
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 29 October 2026 via checked.be.