GDY-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.
GDY-Consult
Largest movements
- Tangible fixed assets -€14,108
down €14,108 (-25.6%), from €55,072 to €40,964
of which Furniture and vehicles: -€12,983
- Cash +€6,437
up €6,437 (+3.2%), from €200,769 to €207,206
mainly Other debts (+€195,873) and Net result for the year (+€137,488)
- Profit (loss) carried forward -€207,512
down €207,512 (-99.6%), from €208,274 to €762
- Other debts +€195,873
new in 2025: €195,873
- Tax, wage and social debts +€3,021
up €3,021 (+25.8%), from €11,722 to €14,743
- Gross operating margin +€79,427
up €79,427 (+66.1%), from €120,229 to €199,656
- Taxes +€20,253
up €20,253 (+88.9%), from €22,776 to €43,029
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 | €285,544 | €275,591 | -€9,953 | -3.5% |
| Fixed assets | 21/28 | €55,072 | €40,964 | -€14,108 | -25.6% |
| Tangible fixed assets | 22/27 | €55,072 | €40,964 | -€14,108 | -25.6% |
| Plant, machinery and equipment | 23 | €2,545 | €1,761 | -€785 | -30.8% |
| Furniture and vehicles | 24 | €50,257 | €37,274 | -€12,983 | -25.8% |
| Other tangible fixed assets | 26 | €2,269 | €1,929 | -€341 | -15.0% |
| Current assets | 29/58 | €230,472 | €234,627 | +€4,155 | +1.8% |
| Amounts receivable within one year | 40/41 | €27,889 | €25,397 | -€2,493 | -8.9% |
| Trade receivables | 40 | €24,306 | €25,048 | +€742 | +3.1% |
| Other amounts receivable | 41 | €3,584 | €349 | -€3,235 | -90.3% |
| Cash at bank and in hand | 54/58 | €200,769 | €207,206 | +€6,437 | +3.2% |
| Deferred charges and accrued income | 490/1 | €1,814 | €2,024 | +€210 | +11.6% |
| Total equity and liabilities | 10/49 | €285,544 | €275,591 | -€9,953 | -3.5% |
| Equity | 10/15 | €267,035 | €59,522 | -€207,512 | -77.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,760 | €53,760 | = | 0.0% |
| Distributable reserves | 133 | €53,760 | €53,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,274 | €762 | -€207,512 | -99.6% |
| Amounts payable | 17/49 | €18,509 | €216,069 | +€197,559 | +1,067% |
| Amounts payable within one year | 42/48 | €18,509 | €216,069 | +€197,559 | +1,067% |
| Trade debts | 44 | €6,787 | €5,453 | -€1,334 | -19.7% |
| Suppliers | 440/4 | €6,787 | €5,453 | -€1,334 | -19.7% |
| Taxes, remuneration and social security | 45 | €11,722 | €14,743 | +€3,021 | +25.8% |
| Taxes | 450/3 | €11,722 | €14,743 | +€3,021 | +25.8% |
| Other amounts payable | 47/48 | - | €195,873 | +€195,873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,716 | €17,440 | -€275 | -1.6% |
| Other operating charges | 640/8 | €1,809 | €1,549 | -€260 | -14.4% |
| Gross operating margin | 9900 | €120,229 | €199,656 | +€79,427 | +66.1% |
| Operating profit (loss) | 9901 | €100,704 | €180,666 | +€79,962 | +79.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €217 | €150 | -€67 | -31.0% |
| Recurring financial charges | 65 | €217 | €150 | -€67 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €100,487 | €180,516 | +€80,029 | +79.6% |
| Income taxes | 67/77 | €22,776 | €43,029 | +€20,253 | +88.9% |
| Profit (loss) for the period | 9904 | €77,711 | €137,488 | +€59,777 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,711 | €137,488 | +€59,777 | +76.9% |
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.