GCA 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.
GCA CONSULTING
Largest movements
- Current investments +€26,915
up €26,915 (+27.9%), from €96,517 to €123,432
- Receivables within one year -€3,680
down €3,680 (-23.4%), from €15,734 to €12,055
of which Other amounts receivable: -€4,643
- Reserves +€21,862
up €21,862 (+46.9%), from €46,611 to €68,474
of which Distributable reserves: +€21,862
- Other debts +€2,243
new in 2025: €2,243
- Depreciation -€2,942
down €2,942 (-78.3%), from €3,758 to €816
- Gross operating margin -€758
down €758 (-2.1%), from €35,618 to €34,861
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 | €120,340 | €143,780 | +€23,440 | +19.5% |
| Fixed assets | 21/28 | €1,804 | €989 | -€816 | -45.2% |
| Intangible fixed assets | 21 | €223 | €63 | -€160 | -71.7% |
| Tangible fixed assets | 22/27 | €1,581 | €926 | -€656 | -41.5% |
| Furniture and vehicles | 24 | €1,581 | €926 | -€656 | -41.5% |
| Current assets | 29/58 | €118,536 | €142,791 | +€24,255 | +20.5% |
| Amounts receivable within one year | 40/41 | €15,734 | €12,055 | -€3,680 | -23.4% |
| Trade receivables | 40 | €10,784 | €11,747 | +€963 | +8.9% |
| Other amounts receivable | 41 | €4,950 | €308 | -€4,643 | -93.8% |
| Current investments | 50/53 | €96,517 | €123,432 | +€26,915 | +27.9% |
| Cash at bank and in hand | 54/58 | €3,863 | €4,168 | +€305 | +7.9% |
| Deferred charges and accrued income | 490/1 | €2,422 | €3,137 | +€715 | +29.5% |
| Total equity and liabilities | 10/49 | €120,340 | €143,780 | +€23,440 | +19.5% |
| Equity | 10/15 | €108,723 | €130,585 | +€21,862 | +20.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,611 | €68,474 | +€21,862 | +46.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,751 | €66,614 | +€21,862 | +48.9% |
| Profit (loss) carried forward | 14 | €55,911 | €55,911 | = | 0.0% |
| Amounts payable | 17/49 | €11,618 | €13,195 | +€1,577 | +13.6% |
| Amounts payable within one year | 42/48 | €11,341 | €13,128 | +€1,786 | +15.8% |
| Trade debts | 44 | €559 | €1,093 | +€534 | +95.5% |
| Suppliers | 440/4 | €559 | €1,093 | +€534 | +95.5% |
| Taxes, remuneration and social security | 45 | €10,782 | €9,792 | -€991 | -9.2% |
| Taxes | 450/3 | €10,782 | €9,792 | -€991 | -9.2% |
| Other amounts payable | 47/48 | - | €2,243 | +€2,243 | |
| Accrued charges and deferred income | 492/3 | €276 | €67 | -€209 | -75.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,758 | €816 | -€2,942 | -78.3% |
| Other operating charges | 640/8 | €970 | €999 | +€29 | +3.0% |
| Gross operating margin | 9900 | €35,618 | €34,861 | -€758 | -2.1% |
| Operating profit (loss) | 9901 | €30,891 | €33,047 | +€2,156 | +7.0% |
| Financial income | 75/76B | €695 | €671 | -€24 | -3.4% |
| Recurring financial income | 75 | €695 | €671 | -€24 | -3.4% |
| Financial charges | 65/66B | €41 | €55 | +€14 | +34.4% |
| Recurring financial charges | 65 | €41 | €55 | +€14 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | €31,544 | €33,662 | +€2,118 | +6.7% |
| Income taxes | 67/77 | €9,357 | €9,463 | +€106 | +1.1% |
| Profit (loss) for the period | 9904 | €22,187 | €24,199 | +€2,012 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,187 | €24,199 | +€2,012 | +9.1% |
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.