GDC IT 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.
GDC IT CONSULTING
Largest movements
- Cash -€9,979
down €9,979 (-29.9%), from €33,385 to €23,406
mainly Contributions, distributions and other (-€18,006) and Other debts (-€4,348)
- Tangible fixed assets -€625
down €625 (-9.1%), from €6,880 to €6,255
of which Furniture and vehicles: -€1,159
- Reserves -€8,540
down €8,540 (-22.0%), from €38,897 to €30,357
- Other debts -€4,348
down €4,348 (-72.3%), from €6,014 to €1,666
- Tax, wage and social debts +€2,247
up €2,247 (+34.3%), from €6,548 to €8,795
- Taxes +€1,111
up €1,111 (+26.5%), from €4,190 to €5,301
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 | €58,491 | €47,825 | -€10,667 | -18.2% |
| Fixed assets | 21/28 | €6,880 | €6,255 | -€625 | -9.1% |
| Tangible fixed assets | 22/27 | €6,880 | €6,255 | -€625 | -9.1% |
| Plant, machinery and equipment | 23 | €2,454 | €2,989 | +€534 | +21.8% |
| Furniture and vehicles | 24 | €4,426 | €3,266 | -€1,159 | -26.2% |
| Current assets | 29/58 | €51,612 | €41,570 | -€10,042 | -19.5% |
| Amounts receivable within one year | 40/41 | €11,470 | €11,981 | +€511 | +4.5% |
| Trade receivables | 40 | €9,240 | €10,350 | +€1,110 | +12.0% |
| Other amounts receivable | 41 | €2,230 | €1,631 | -€599 | -26.9% |
| Cash at bank and in hand | 54/58 | €33,385 | €23,406 | -€9,979 | -29.9% |
| Deferred charges and accrued income | 490/1 | €6,757 | €6,183 | -€574 | -8.5% |
| Total equity and liabilities | 10/49 | €58,491 | €47,825 | -€10,667 | -18.2% |
| Equity | 10/15 | €45,097 | €36,563 | -€8,534 | -18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,897 | €30,357 | -€8,540 | -22.0% |
| Distributable reserves | 133 | €38,897 | €30,357 | -€8,540 | -22.0% |
| Profit (loss) carried forward | 14 | - | €6 | +€6 | |
| Amounts payable | 17/49 | €13,394 | €11,261 | -€2,133 | -15.9% |
| Amounts payable within one year | 42/48 | €12,594 | €10,461 | -€2,133 | -16.9% |
| Trade debts | 44 | €33 | - | -€33 | |
| Suppliers | 440/4 | €33 | - | -€33 | |
| Taxes, remuneration and social security | 45 | €6,548 | €8,795 | +€2,247 | +34.3% |
| Taxes | 450/3 | €6,548 | €8,795 | +€2,247 | +34.3% |
| Other amounts payable | 47/48 | €6,014 | €1,666 | -€4,348 | -72.3% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,841 | €3,812 | -€29 | -0.8% |
| Other operating charges | 640/8 | €729 | €915 | +€186 | +25.5% |
| Gross operating margin | 9900 | €19,738 | €19,620 | -€118 | -0.6% |
| Operating profit (loss) | 9901 | €15,168 | €14,894 | -€274 | -1.8% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €237 | €128 | -€110 | -46.2% |
| Recurring financial charges | 65 | €237 | €128 | -€110 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €14,931 | €14,773 | -€157 | -1.1% |
| Income taxes | 67/77 | €4,190 | €5,301 | +€1,111 | +26.5% |
| Profit (loss) for the period | 9904 | €10,741 | €9,472 | -€1,268 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,741 | €9,472 | -€1,268 | -11.8% |
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 31 October 2026 via checked.be.