GDB hrConsult: 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.
GDB hrConsult
Largest movements
- Receivables within one year +€20,337
up €20,337 (+29.6%), from €68,745 to €89,082
of which Trade receivables: +€23,807
- Cash -€3,511
down €3,511 (-19.9%), from €17,624 to €14,113
mainly Contributions, distributions and other (-€40,005) and Receivables within one year (-€20,337)
- Tangible fixed assets +€2,320
up €2,320 (+14.8%), from €15,702 to €18,022
of which Land and buildings: +€3,583
- Other debts +€12,587
up €12,587 (+45.9%), from €27,418 to €40,005
- Tax, wage and social debts +€3,543
up €3,543 (+86.5%), from €4,094 to €7,637
- Reserves +€2,500
up €2,500 (+3.9%), from €64,360 to €66,860
of which Distributable reserves: +€2,500
- Gross operating margin +€17,043
up €17,043 (+34.9%), from €48,864 to €65,907
- Taxes +€5,434
up €5,434 (+34.1%), from €15,918 to €21,352
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 | €102,837 | €122,011 | +€19,174 | +18.6% |
| Fixed assets | 21/28 | €15,702 | €18,022 | +€2,320 | +14.8% |
| Tangible fixed assets | 22/27 | €15,702 | €18,022 | +€2,320 | +14.8% |
| Land and buildings | 22 | €10,888 | €14,471 | +€3,583 | +32.9% |
| Plant, machinery and equipment | 23 | €2,397 | €1,831 | -€567 | -23.6% |
| Furniture and vehicles | 24 | €2,417 | €1,721 | -€696 | -28.8% |
| Current assets | 29/58 | €87,135 | €103,989 | +€16,854 | +19.3% |
| Amounts receivable within one year | 40/41 | €68,745 | €89,082 | +€20,337 | +29.6% |
| Trade receivables | 40 | €14,487 | €38,294 | +€23,807 | +164% |
| Other amounts receivable | 41 | €54,258 | €50,788 | -€3,469 | -6.4% |
| Cash at bank and in hand | 54/58 | €17,624 | €14,113 | -€3,511 | -19.9% |
| Deferred charges and accrued income | 490/1 | €766 | €794 | +€28 | +3.7% |
| Total equity and liabilities | 10/49 | €102,837 | €122,011 | +€19,174 | +18.6% |
| Equity | 10/15 | €70,560 | €73,060 | +€2,500 | +3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,360 | €66,860 | +€2,500 | +3.9% |
| 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 | €62,500 | €65,000 | +€2,500 | +4.0% |
| Amounts payable | 17/49 | €32,277 | €48,951 | +€16,674 | +51.7% |
| Amounts payable within one year | 42/48 | €31,705 | €48,630 | +€16,925 | +53.4% |
| Trade debts | 44 | €194 | €989 | +€795 | +411% |
| Suppliers | 440/4 | €194 | €989 | +€795 | +411% |
| Taxes, remuneration and social security | 45 | €4,094 | €7,637 | +€3,543 | +86.5% |
| Taxes | 450/3 | €4,094 | €7,637 | +€3,543 | +86.5% |
| Other amounts payable | 47/48 | €27,418 | €40,005 | +€12,587 | +45.9% |
| Accrued charges and deferred income | 492/3 | €572 | €321 | -€251 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,909 | €3,250 | +€341 | +11.7% |
| Other operating charges | 640/8 | €382 | €564 | +€182 | +47.7% |
| Gross operating margin | 9900 | €48,864 | €65,907 | +€17,043 | +34.9% |
| Operating profit (loss) | 9901 | €45,573 | €62,093 | +€16,520 | +36.2% |
| Financial income | 75/76B | €3,321 | €2,754 | -€567 | -17.1% |
| Recurring financial income | 75 | €3,321 | €2,754 | -€567 | -17.1% |
| Financial charges | 65/66B | €1,247 | €990 | -€257 | -20.6% |
| Recurring financial charges | 65 | €1,247 | €990 | -€257 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €47,648 | €63,857 | +€16,209 | +34.0% |
| Income taxes | 67/77 | €15,918 | €21,352 | +€5,434 | +34.1% |
| Profit (loss) for the period | 9904 | €31,730 | €42,505 | +€10,775 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,730 | €42,505 | +€10,775 | +34.0% |
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 24 October 2026 via checked.be.