GDD 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.
GDD Consulting
Largest movements
- Cash +€54,836
up €54,836 (+83.4%), from €65,722 to €120,558
mainly Net result for the year (+€34,535) and Receivables within one year (+€13,452)
- Receivables within one year -€13,452
down €13,452 (-98.9%), from €13,600 to €148
of which Trade receivables: -€13,600
- Reserves +€34,535
up €34,535 (+69.8%), from €49,500 to €84,035
- Other debts +€4,226
up €4,226 (+15.7%), from €26,961 to €31,187
- Tax, wage and social debts +€3,258
up €3,258 (+189%), from €1,727 to €4,985
- Gross operating margin +€52,973
up €52,973, from -€4,006 to €48,967
- Purchases and services -€28,275
down €28,275 (-21.5%), from €131,674 to €103,399
- Turnover +€24,698
up €24,698 (+19.4%), from €127,368 to €152,066
- Taxes +€13,672
up €13,672 (+12,099%), from €113 to €13,785
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 | €83,558 | €125,002 | +€41,444 | +49.6% |
| Fixed assets | 21/28 | €4,236 | €4,296 | +€60 | +1.4% |
| Tangible fixed assets | 22/27 | €1,340 | €1,400 | +€60 | +4.5% |
| Furniture and vehicles | 24 | €1,340 | €1,400 | +€60 | +4.5% |
| Financial fixed assets | 28 | €2,896 | €2,896 | = | 0.0% |
| Current assets | 29/58 | €79,322 | €120,706 | +€41,384 | +52.2% |
| Amounts receivable within one year | 40/41 | €13,600 | €148 | -€13,452 | -98.9% |
| Trade receivables | 40 | €13,600 | - | -€13,600 | |
| Other amounts receivable | 41 | - | €148 | +€148 | |
| Cash at bank and in hand | 54/58 | €65,722 | €120,558 | +€54,836 | +83.4% |
| Total equity and liabilities | 10/49 | €83,558 | €125,002 | +€41,444 | +49.6% |
| Equity | 10/15 | €54,295 | €88,830 | +€34,535 | +63.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,500 | €84,035 | +€34,535 | +69.8% |
| Distributable reserves | 133 | €49,500 | €84,035 | +€34,535 | +69.8% |
| Profit (loss) carried forward | 14 | -€1,405 | -€1,405 | = | 0.0% |
| Amounts payable | 17/49 | €29,263 | €36,172 | +€6,909 | +23.6% |
| Amounts payable within one year | 42/48 | €29,263 | €36,172 | +€6,909 | +23.6% |
| Trade debts | 44 | €575 | - | -€575 | |
| Suppliers | 440/4 | €575 | - | -€575 | |
| Taxes, remuneration and social security | 45 | €1,727 | €4,985 | +€3,258 | +189% |
| Taxes | 450/3 | €1,727 | €4,985 | +€3,258 | +189% |
| Other amounts payable | 47/48 | €26,961 | €31,187 | +€4,226 | +15.7% |
| Turnover | 70 | €127,368 | €152,066 | +€24,698 | +19.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €131,674 | €103,399 | -€28,275 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €505 | +€107 | +26.9% |
| Gross operating margin | 9900 | -€4,006 | €48,967 | +€52,973 | |
| Operating profit (loss) | 9901 | -€4,404 | €48,462 | +€52,866 | |
| Financial charges | 65/66B | €54 | €142 | +€88 | +163% |
| Recurring financial charges | 65 | €54 | €142 | +€88 | +163% |
| Profit (loss) for the period before taxes | 9903 | -€4,458 | €48,320 | +€52,778 | |
| Income taxes | 67/77 | €113 | €13,785 | +€13,672 | +12,099% |
| Profit (loss) for the period | 9904 | -€4,571 | €34,535 | +€39,106 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,571 | €34,535 | +€39,106 |
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 26 October 2026 via checked.be.