GCL 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.
GCL CONSULTING
Largest movements
- Receivables after one year +€90,000
new in 2025: €90,000
- Cash -€30,679
down €30,679 (-45.4%), from €67,609 to €36,931
mainly Receivables after one year (-€90,000) and Receivables within one year (-€27,762)
- Receivables within one year +€27,762
new in 2025: €27,762
- Tangible fixed assets +€5,756
new in 2025: €5,756
of which Other tangible fixed assets: +€3,887
- Profit (loss) carried forward +€63,072
up €63,072 (+140%), from €45,045 to €108,116
- Tax, wage and social debts +€22,354
up €22,354 (+117%), from €19,173 to €41,527
- Other debts +€7,362
up €7,362 (+1,880%), from €392 to €7,753
- Gross operating margin +€20,922
up €20,922 (+35.7%), from €58,600 to €79,522
- Taxes +€3,546
up €3,546 (+29.6%), from €12,000 to €15,546
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 | €67,609 | €160,449 | +€92,840 | +137% |
| Fixed assets | 21/28 | - | €5,756 | +€5,756 | |
| Tangible fixed assets | 22/27 | - | €5,756 | +€5,756 | |
| Furniture and vehicles | 24 | - | €1,869 | +€1,869 | |
| Other tangible fixed assets | 26 | - | €3,887 | +€3,887 | |
| Current assets | 29/58 | €67,609 | €154,693 | +€87,084 | +129% |
| Amounts receivable after more than one year | 29 | - | €90,000 | +€90,000 | |
| Other amounts receivable | 291 | - | €90,000 | +€90,000 | |
| Amounts receivable within one year | 40/41 | - | €27,762 | +€27,762 | |
| Trade receivables | 40 | - | €27,762 | +€27,762 | |
| Cash at bank and in hand | 54/58 | €67,609 | €36,931 | -€30,679 | -45.4% |
| Total equity and liabilities | 10/49 | €67,609 | €160,449 | +€92,840 | +137% |
| Equity | 10/15 | €48,045 | €111,116 | +€63,072 | +131% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,045 | €108,116 | +€63,072 | +140% |
| Amounts payable | 17/49 | €19,565 | €49,333 | +€29,768 | +152% |
| Amounts payable within one year | 42/48 | €19,565 | €49,333 | +€29,768 | +152% |
| Trade debts | 44 | - | €52 | +€52 | |
| Suppliers | 440/4 | - | €52 | +€52 | |
| Taxes, remuneration and social security | 45 | €19,173 | €41,527 | +€22,354 | +117% |
| Taxes | 450/3 | €19,173 | €41,527 | +€22,354 | +117% |
| Other amounts payable | 47/48 | €392 | €7,753 | +€7,362 | +1,880% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €557 | +€557 | |
| Gross operating margin | 9900 | €58,600 | €79,522 | +€20,922 | +35.7% |
| Operating profit (loss) | 9901 | €58,600 | €78,964 | +€20,365 | +34.8% |
| Financial charges | 65/66B | €58 | €347 | +€289 | +501% |
| Recurring financial charges | 65 | €58 | €347 | +€289 | +501% |
| Profit (loss) for the period before taxes | 9903 | €58,542 | €78,618 | +€20,076 | +34.3% |
| Income taxes | 67/77 | €12,000 | €15,546 | +€3,546 | +29.6% |
| Profit (loss) for the period | 9904 | €46,542 | €63,072 | +€16,530 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,542 | €63,072 | +€16,530 | +35.5% |
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 13 October 2026 via checked.be.