GC DEV SOLUTIONS: what changed
Two fiscal 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 DEV SOLUTIONS
Largest movements
- Cash -€49,124
down €49,124 (-71.4%), from €68,771 to €19,647
mainly Contributions, distributions and other (-€120,435) and Receivables within one year (-€8,693)
- Receivables within one year +€8,693
up €8,693 (+38.3%), from €22,676 to €31,369
of which Trade receivables: +€6,613
- Tangible fixed assets -€2,126
down €2,126 (-37.0%), from €5,748 to €3,622
of which Furniture and vehicles: -€1,843
- Profit (loss) carried forward -€86,724
down €86,724 (-100.0%), from €86,724 to €0
- Other debts +€42,535
up €42,535, from €0 to €42,535
- Tax, wage and social debts +€1,500
up €1,500 (+19.0%), from €7,917 to €9,417
of which Taxes: +€1,500
- Gross operating margin -€5,998
down €5,998 (-11.4%), from €52,389 to €46,391
- Taxes -€1,679
down €1,679 (-16.2%), from €10,394 to €8,715
- Depreciation +€780
up €780 (+58.0%), from €1,346 to €2,126
- Financial charges +€637
up €637 (+125.8%), from €507 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.
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 | €97,643 | €55,178 | -€42,465 | -43.5% |
| Fixed assets | 21/28 | €5,748 | €3,622 | -€2,126 | -37.0% |
| Tangible fixed assets | 22/27 | €5,748 | €3,622 | -€2,126 | -37.0% |
| Plant, machinery and equipment | 23 | €682 | €399 | -€283 | -41.5% |
| Furniture and vehicles | 24 | €5,066 | €3,223 | -€1,843 | -36.4% |
| Current assets | 29/58 | €91,895 | €51,557 | -€40,339 | -43.9% |
| Amounts receivable within one year | 40/41 | €22,676 | €31,369 | +€8,693 | +38.3% |
| Trade receivables | 40 | €20,755 | €27,368 | +€6,613 | +31.9% |
| Other amounts receivable | 41 | €1,921 | €4,001 | +€2,080 | +108.3% |
| Cash at bank and in hand | 54/58 | €68,771 | €19,647 | -€49,124 | -71.4% |
| Deferred charges and accrued income | 490/1 | €449 | €541 | +€92 | +20.5% |
| Total equity and liabilities | 10/49 | €97,643 | €55,178 | -€42,465 | -43.5% |
| Equity | 10/15 | €89,224 | €2,500 | -€86,724 | -97.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,724 | €0 | -€86,724 | -100.0% |
| Amounts payable | 17/49 | €8,419 | €52,678 | +€44,259 | +525.7% |
| Amounts payable within one year | 42/48 | €8,419 | €52,678 | +€44,259 | +525.7% |
| Financial debts | 43 | €12 | €0 | -€12 | -100.0% |
| Credit institutions | 430/8 | €12 | €0 | -€12 | -100.0% |
| Trade debts | 44 | €490 | €726 | +€236 | +48.0% |
| Suppliers | 440/4 | €490 | €726 | +€236 | +48.0% |
| Taxes, remuneration and social security | 45 | €7,917 | €9,417 | +€1,500 | +19.0% |
| Taxes | 450/3 | €7,917 | €9,417 | +€1,500 | +19.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €42,535 | +€42,535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,346 | €2,126 | +€780 | +58.0% |
| Other operating charges | 640/8 | €197 | €695 | +€498 | +252.5% |
| Gross operating margin | 9900 | €52,389 | €46,391 | -€5,998 | -11.4% |
| Operating profit (loss) | 9901 | €50,846 | €43,569 | -€7,276 | -14.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2500.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2500.0% |
| Financial charges | 65/66B | €507 | €1,144 | +€637 | +125.8% |
| Recurring financial charges | 65 | €507 | €1,144 | +€637 | +125.8% |
| Profit (loss) for the period before taxes | 9903 | €50,339 | €42,426 | -€7,913 | -15.7% |
| Income taxes | 67/77 | €10,394 | €8,715 | -€1,679 | -16.2% |
| Profit (loss) for the period | 9904 | €39,945 | €33,711 | -€6,234 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,945 | €33,711 | -€6,234 | -15.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.