GECA 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.
GECA CONSULTING
Largest movements
- Current investments +€56,301
up €56,301 (+10.8%), from €521,784 to €578,085
- Cash +€27,005
up €27,005 (+21.0%), from €128,370 to €155,374
mainly Net result for the year (+€97,538) and Tax, wage and social debts (+€4,792)
- Receivables within one year +€19,539
up €19,539 (+72.4%), from €26,969 to €46,508
of which Trade receivables: +€25,857
- Reserves +€97,538
up €97,538 (+15.0%), from €650,962 to €748,500
- Financial income +€21,802
up €21,802 (+110%), from €19,732 to €41,533
- Taxes +€6,779
up €6,779 (+24.7%), from €27,449 to €34,228
- Gross operating margin +€2,306
up €2,306 (+2.4%), from €95,438 to €97,744
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 | €683,294 | €784,516 | +€101,222 | +14.8% |
| Fixed assets | 21/28 | €2,377 | €193 | -€2,184 | -91.9% |
| Tangible fixed assets | 22/27 | €2,377 | €193 | -€2,184 | -91.9% |
| Furniture and vehicles | 24 | €401 | €16 | -€386 | -96.1% |
| Other tangible fixed assets | 26 | €1,976 | €177 | -€1,798 | -91.0% |
| Current assets | 29/58 | €680,917 | €784,323 | +€103,405 | +15.2% |
| Amounts receivable within one year | 40/41 | €26,969 | €46,508 | +€19,539 | +72.4% |
| Trade receivables | 40 | €20,651 | €46,508 | +€25,857 | +125% |
| Other amounts receivable | 41 | €6,318 | €0 | -€6,318 | -100% |
| Current investments | 50/53 | €521,784 | €578,085 | +€56,301 | +10.8% |
| Cash at bank and in hand | 54/58 | €128,370 | €155,374 | +€27,005 | +21.0% |
| Deferred charges and accrued income | 490/1 | €3,794 | €4,356 | +€562 | +14.8% |
| Total equity and liabilities | 10/49 | €683,294 | €784,516 | +€101,222 | +14.8% |
| Equity | 10/15 | €657,162 | €754,700 | +€97,538 | +14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €650,962 | €748,500 | +€97,538 | +15.0% |
| Distributable reserves | 133 | €650,962 | €748,500 | +€97,538 | +15.0% |
| Amounts payable | 17/49 | €26,132 | €29,816 | +€3,684 | +14.1% |
| Amounts payable within one year | 42/48 | €26,095 | €29,779 | +€3,684 | +14.1% |
| Trade debts | 44 | €1,489 | €329 | -€1,160 | -77.9% |
| Suppliers | 440/4 | €1,489 | €329 | -€1,160 | -77.9% |
| Taxes, remuneration and social security | 45 | €17,209 | €22,000 | +€4,792 | +27.8% |
| Taxes | 450/3 | €17,209 | €22,000 | +€4,792 | +27.8% |
| Other amounts payable | 47/48 | €7,397 | €7,449 | +€53 | +0.7% |
| Accrued charges and deferred income | 492/3 | €37 | €37 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,184 | €2,184 | = | 0.0% |
| Other operating charges | 640/8 | €1,228 | €1,231 | +€3 | +0.2% |
| Gross operating margin | 9900 | €95,438 | €97,744 | +€2,306 | +2.4% |
| Operating profit (loss) | 9901 | €92,026 | €94,329 | +€2,304 | +2.5% |
| Financial income | 75/76B | €19,732 | €41,533 | +€21,802 | +110% |
| Recurring financial income | 75 | €19,732 | €41,533 | +€21,802 | +110% |
| Financial charges | 65/66B | €3,567 | €4,097 | +€530 | +14.9% |
| Recurring financial charges | 65 | €3,567 | €4,097 | +€530 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €108,190 | €131,765 | +€23,575 | +21.8% |
| Income taxes | 67/77 | €27,449 | €34,228 | +€6,779 | +24.7% |
| Profit (loss) for the period | 9904 | €80,741 | €97,538 | +€16,797 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,741 | €97,538 | +€16,797 | +20.8% |
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 23 October 2026 via checked.be.