GDLS Consultancy: 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.
GDLS Consultancy
Largest movements
- Current investments +€183,655
up €183,655 (+7346.2%), from €2,500 to €186,155
- Cash -€103,445
down €103,445 (-96.4%), from €107,268 to €3,823
mainly Current investments (-€183,655) and Receivables after one year (-€1,938)
- Reserves +€84,679
up €84,679 (+70.3%), from €120,531 to €205,209
- Gross operating margin +€3,945
up €3,945 (+3.8%), from €102,630 to €106,575
- Taxes +€1,140
up €1,140 (+5.4%), from €21,145 to €22,285
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 | €130,052 | €212,183 | +€82,131 | +63.2% |
| Fixed assets | 21/28 | €1,831 | €1,513 | -€318 | -17.4% |
| Tangible fixed assets | 22/27 | €1,831 | €1,513 | -€318 | -17.4% |
| Plant, machinery and equipment | 23 | €1,831 | €1,513 | -€318 | -17.4% |
| Current assets | 29/58 | €128,221 | €210,670 | +€82,449 | +64.3% |
| Amounts receivable after more than one year | 29 | - | €1,938 | +€1,938 | |
| Other amounts receivable | 291 | - | €1,938 | +€1,938 | |
| Amounts receivable within one year | 40/41 | €18,341 | €17,943 | -€398 | -2.2% |
| Trade receivables | 40 | €17,981 | €16,598 | -€1,383 | -7.7% |
| Other amounts receivable | 41 | €360 | €1,345 | +€985 | +273.7% |
| Current investments | 50/53 | €2,500 | €186,155 | +€183,655 | +7346.2% |
| Cash at bank and in hand | 54/58 | €107,268 | €3,823 | -€103,445 | -96.4% |
| Deferred charges and accrued income | 490/1 | €112 | €811 | +€699 | +622.5% |
| Total equity and liabilities | 10/49 | €130,052 | €212,183 | +€82,131 | +63.2% |
| Equity | 10/15 | €122,031 | €206,709 | +€84,679 | +69.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €120,531 | €205,209 | +€84,679 | +70.3% |
| Distributable reserves | 133 | €120,531 | €205,209 | +€84,679 | +70.3% |
| Amounts payable | 17/49 | €8,021 | €5,474 | -€2,547 | -31.8% |
| Amounts payable within one year | 42/48 | €8,021 | €5,474 | -€2,547 | -31.8% |
| Trade debts | 44 | €2,685 | €2,292 | -€394 | -14.7% |
| Suppliers | 440/4 | €2,685 | €2,292 | -€394 | -14.7% |
| Taxes, remuneration and social security | 45 | €4,503 | €3,182 | -€1,321 | -29.3% |
| Taxes | 450/3 | €4,503 | €3,182 | -€1,321 | -29.3% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,041 | €1,358 | +€317 | +30.5% |
| Other operating charges | 640/8 | €118 | €173 | +€55 | +46.6% |
| Gross operating margin | 9900 | €102,630 | €106,575 | +€3,945 | +3.8% |
| Operating profit (loss) | 9901 | €101,471 | €105,044 | +€3,572 | +3.5% |
| Financial income | 75/76B | €1,224 | €2,100 | +€876 | +71.6% |
| Recurring financial income | 75 | €1,224 | €2,100 | +€876 | +71.6% |
| Financial charges | 65/66B | €54 | €180 | +€126 | +233.8% |
| Recurring financial charges | 65 | €54 | €180 | +€126 | +233.8% |
| Profit (loss) for the period before taxes | 9903 | €102,641 | €106,963 | +€4,322 | +4.2% |
| Income taxes | 67/77 | €21,145 | €22,285 | +€1,140 | +5.4% |
| Profit (loss) for the period | 9904 | €81,496 | €84,679 | +€3,183 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €81,496 | €84,679 | +€3,183 | +3.9% |
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 6 October 2026 via checked.be.