GDL-CONSULT: 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.
GDL-CONSULT
Largest movements
- Cash +€18,000
up €18,000 (+240%), from €7,502 to €25,502
mainly Net result for the year (+€21,791) and Other debts (+€6,560)
- Receivables within one year +€5,748
up €5,748 (+54.6%), from €10,525 to €16,273
of which Other amounts receivable: +€11,353
- Deferred charges and accrued income +€849
new in 2025: €849
- Tangible fixed assets -€758
down €758 (-25.7%), from €2,954 to €2,196
of which Other tangible fixed assets: -€485
- Reserves +€13,791
up €13,791 (+365%), from €3,775 to €17,566
- Other debts +€6,560
new in 2025: €6,560
- Tax, wage and social debts +€2,817
up €2,817 (+29.3%), from €9,615 to €12,432
- Advances received +€555
new in 2025: €555
- Gross operating margin +€33,847
up €33,847, from -€6,320 to €27,527
- Taxes +€5,530
new in 2025: €5,530
- Financial income +€776
up €776 (+166%), from €468 to €1,244
- Depreciation +€282
up €282 (+38.8%), from €726 to €1,008
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 | €21,981 | €45,570 | +€23,589 | +107% |
| Fixed assets | 21/28 | €3,954 | €2,946 | -€1,008 | -25.5% |
| Intangible fixed assets | 21 | €1,000 | €750 | -€250 | -25.0% |
| Tangible fixed assets | 22/27 | €2,954 | €2,196 | -€758 | -25.7% |
| Plant, machinery and equipment | 23 | €729 | €456 | -€273 | -37.4% |
| Other tangible fixed assets | 26 | €2,225 | €1,740 | -€485 | -21.8% |
| Current assets | 29/58 | €18,027 | €42,624 | +€24,597 | +136% |
| Amounts receivable within one year | 40/41 | €10,525 | €16,273 | +€5,748 | +54.6% |
| Trade receivables | 40 | €10,000 | €4,395 | -€5,605 | -56.1% |
| Other amounts receivable | 41 | €525 | €11,878 | +€11,353 | +2,162% |
| Cash at bank and in hand | 54/58 | €7,502 | €25,502 | +€18,000 | +240% |
| Deferred charges and accrued income | 490/1 | - | €849 | +€849 | |
| Total equity and liabilities | 10/49 | €21,981 | €45,570 | +€23,589 | +107% |
| Equity | 10/15 | €8,775 | €22,566 | +€13,791 | +157% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,775 | €17,566 | +€13,791 | +365% |
| Distributable reserves | 133 | €3,775 | €17,566 | +€13,791 | +365% |
| Amounts payable | 17/49 | €13,206 | €23,004 | +€9,798 | +74.2% |
| Amounts payable within one year | 42/48 | €13,206 | €23,004 | +€9,798 | +74.2% |
| Trade debts | 44 | €3,591 | €3,457 | -€134 | -3.7% |
| Suppliers | 440/4 | €3,591 | €3,457 | -€134 | -3.7% |
| Advances received on contracts in progress | 46 | - | €555 | +€555 | |
| Taxes, remuneration and social security | 45 | €9,615 | €12,432 | +€2,817 | +29.3% |
| Taxes | 450/3 | €9,615 | €12,432 | +€2,817 | +29.3% |
| Other amounts payable | 47/48 | - | €6,560 | +€6,560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €726 | €1,008 | +€282 | +38.8% |
| Other operating charges | 640/8 | €451 | €252 | -€199 | -44.1% |
| Gross operating margin | 9900 | -€6,320 | €27,527 | +€33,847 | |
| Operating profit (loss) | 9901 | -€7,497 | €26,267 | +€33,764 | |
| Financial income | 75/76B | €468 | €1,244 | +€776 | +166% |
| Recurring financial income | 75 | €468 | €1,244 | +€776 | +166% |
| Financial charges | 65/66B | €224 | €190 | -€34 | -15.2% |
| Recurring financial charges | 65 | €224 | €190 | -€34 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,253 | €27,321 | +€34,574 | |
| Income taxes | 67/77 | - | €5,530 | +€5,530 | |
| Profit (loss) for the period | 9904 | -€7,253 | €21,791 | +€29,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,253 | €21,791 | +€29,044 |
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 23 October 2026 via checked.be.