GdB-Consult: 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.
GdB-Consult
Largest movements
- Receivables within one year +€78,710
up €78,710 (+73.0%), from €107,891 to €186,601
of which Other amounts receivable: +€68,701
- Receivables after one year -€40,697
down €40,697 (-100.0%), from €40,697 to €0
- Tax, wage and social debts +€24,404
up €24,404 (+90.4%), from €27,001 to €51,406
- Reserves +€22,083
up €22,083 (+20.7%), from €106,864 to €128,947
- Trade debts -€4,682
down €4,682 (-77.7%), from €6,024 to €1,342
- Short-term financial debts -€2,262
down €2,262 (-100.0%), from €2,262 to €0
- Gross operating margin -€13,104
down €13,104 (-26.7%), from €48,997 to €35,893
- Financial income +€4,132
up €4,132 (+89.3%), from €4,627 to €8,759
- Taxes -€3,537
down €3,537 (-17.7%), from €20,037 to €16,500
- Depreciation +€1,671
up €1,671 (+80.3%), from €2,082 to €3,753
- Other operating charges +€860
up €860 (+88.5%), from €972 to €1,831
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 | €156,772 | €196,316 | +€39,544 | +25.2% |
| Fixed assets | 21/28 | €8,166 | €9,666 | +€1,500 | +18.4% |
| Tangible fixed assets | 22/27 | €8,166 | €9,666 | +€1,500 | +18.4% |
| Plant, machinery and equipment | 23 | €2,383 | €1,454 | -€929 | -39.0% |
| Furniture and vehicles | 24 | €5,784 | €8,212 | +€2,428 | +42.0% |
| Current assets | 29/58 | €148,606 | €186,650 | +€38,044 | +25.6% |
| Amounts receivable after more than one year | 29 | €40,697 | €0 | -€40,697 | -100.0% |
| Other amounts receivable | 291 | €40,697 | €0 | -€40,697 | -100.0% |
| Amounts receivable within one year | 40/41 | €107,891 | €186,601 | +€78,710 | +73.0% |
| Trade receivables | 40 | €234 | €10,243 | +€10,008 | +4269.1% |
| Other amounts receivable | 41 | €107,656 | €176,358 | +€68,701 | +63.8% |
| Cash at bank and in hand | 54/58 | €18 | €49 | +€32 | +176.9% |
| Total equity and liabilities | 10/49 | €156,772 | €196,316 | +€39,544 | +25.2% |
| Equity | 10/15 | €121,485 | €143,568 | +€22,083 | +18.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €106,864 | €128,947 | +€22,083 | +20.7% |
| Distributable reserves | 133 | €106,864 | €128,947 | +€22,083 | +20.7% |
| Profit (loss) carried forward | 14 | €4,621 | €4,621 | = | 0.0% |
| Amounts payable | 17/49 | €35,287 | €52,748 | +€17,461 | +49.5% |
| Amounts payable within one year | 42/48 | €35,287 | €52,748 | +€17,461 | +49.5% |
| Financial debts | 43 | €2,262 | €0 | -€2,262 | -100.0% |
| Credit institutions | 430/8 | €2,262 | €0 | -€2,262 | -100.0% |
| Trade debts | 44 | €6,024 | €1,342 | -€4,682 | -77.7% |
| Suppliers | 440/4 | €6,024 | €1,342 | -€4,682 | -77.7% |
| Taxes, remuneration and social security | 45 | €27,001 | €51,406 | +€24,404 | +90.4% |
| Taxes | 450/3 | €27,001 | €51,406 | +€24,404 | +90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,082 | €3,753 | +€1,671 | +80.3% |
| Other operating charges | 640/8 | €972 | €1,831 | +€860 | +88.5% |
| Gross operating margin | 9900 | €48,997 | €35,893 | -€13,104 | -26.7% |
| Operating profit (loss) | 9901 | €45,943 | €30,308 | -€15,635 | -34.0% |
| Financial income | 75/76B | €4,627 | €8,759 | +€4,132 | +89.3% |
| Recurring financial income | 75 | €4,627 | €8,759 | +€4,132 | +89.3% |
| Financial charges | 65/66B | €27 | €485 | +€458 | +1728.6% |
| Recurring financial charges | 65 | €27 | €485 | +€458 | +1728.6% |
| Profit (loss) for the period before taxes | 9903 | €50,544 | €38,583 | -€11,961 | -23.7% |
| Income taxes | 67/77 | €20,037 | €16,500 | -€3,537 | -17.7% |
| Profit (loss) for the period | 9904 | €30,507 | €22,083 | -€8,424 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,507 | €22,083 | -€8,424 | -27.6% |
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 2 October 2026 via checked.be.