GENERAL CONSULTING COMPANY: what changed
What changed
GENERAL CONSULTING COMPANY
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€12,819
2024 · €8,917+€3,901
Equity
€25,842
2024 · €23,023+€2,819
Cash
€37,851
2024 · €35,472+€2,380
Balance sheet total
€49,219
2024 · €46,996+€2,223
Largest movements
Assets
- Cash +€2,380
up €2,380 (+6.7%), from €35,472 to €37,851
mainly Net result for the year (+€12,819) and Tax, wage and social debts (+€1,309)
- Deferred charges and accrued income +€646
new in 2025: €646
- Tangible fixed assets -€540
down €540 (-45.0%), from €1,200 to €661
Equity and liabilities
- Profit (loss) carried forward +€2,819
up €2,819 (+21.5%), from €13,115 to €15,934
- Tax, wage and social debts +€1,309
up €1,309 (+95.8%), from €1,366 to €2,675
- Short-term financial debts -€1,272
no longer reported in 2025 (was €1,272)
Income statement
- Gross operating margin +€5,325
up €5,325 (+37.1%), from €14,338 to €19,663
- Taxes +€1,248
up €1,248 (+31.4%), from €3,968 to €5,216
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€8,917
Gross operating margin
+€5,325
Depreciation
-€121
Other operating charges
-€25
Financial income
+€12
Financial charges
-€42
Taxes
-€1,248
Result 2025
€12,819
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,651
Investment
€0
Financing
-€11,272
Cash 2024
€35,472
From operations (derived)
+€13,651
Net result for the year
+€12,819
Depreciation
+€540
Receivables within one year
+€262
Deferred charges and accrued income
-€646
Trade debts
-€162
Tax, wage and social debts
+€1,309
Other debts
-€470
Financing
-€11,272
Short-term financial debts
-€1,272
Contributions, distributions and other
-€10,000
Cash 2025
€37,851
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,996 | €49,219 | +€2,223 | +4.7% |
| Fixed assets | 21/28 | €1,200 | €661 | -€540 | -45.0% |
| Tangible fixed assets | 22/27 | €1,200 | €661 | -€540 | -45.0% |
| Furniture and vehicles | 24 | €1,200 | €661 | -€540 | -45.0% |
| Current assets | 29/58 | €45,795 | €48,558 | +€2,763 | +6.0% |
| Amounts receivable within one year | 40/41 | €10,324 | €10,061 | -€262 | -2.5% |
| Trade receivables | 40 | €9,824 | €9,643 | -€181 | -1.8% |
| Other amounts receivable | 41 | €499 | €418 | -€81 | -16.2% |
| Cash at bank and in hand | 54/58 | €35,472 | €37,851 | +€2,380 | +6.7% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €46,996 | €49,219 | +€2,223 | +4.7% |
| Equity | 10/15 | €23,023 | €25,842 | +€2,819 | +12.2% |
| Contributions | 10/11 | €6,809 | €6,809 | = | 0.0% |
| Contributions outside capital | 11 | €6,809 | €6,809 | = | 0.0% |
| Other | 1109/19 | €6,809 | €6,809 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,115 | €15,934 | +€2,819 | +21.5% |
| Amounts payable | 17/49 | €23,973 | €23,377 | -€595 | -2.5% |
| Amounts payable within one year | 42/48 | €23,973 | €23,377 | -€595 | -2.5% |
| Financial debts | 43 | €1,272 | - | -€1,272 | |
| Credit institutions | 430/8 | €1,272 | - | -€1,272 | |
| Trade debts | 44 | €620 | €458 | -€162 | -26.2% |
| Suppliers | 440/4 | €620 | €458 | -€162 | -26.2% |
| Taxes, remuneration and social security | 45 | €1,366 | €2,675 | +€1,309 | +95.8% |
| Taxes | 450/3 | €1,366 | €2,675 | +€1,309 | +95.8% |
| Other amounts payable | 47/48 | €20,715 | €20,245 | -€470 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419 | €540 | +€121 | +28.9% |
| Other operating charges | 640/8 | €626 | €651 | +€25 | +4.0% |
| Gross operating margin | 9900 | €14,338 | €19,663 | +€5,325 | +37.1% |
| Operating profit (loss) | 9901 | €13,293 | €18,472 | +€5,179 | +39.0% |
| Financial income | 75/76B | €30 | €42 | +€12 | +38.9% |
| Recurring financial income | 75 | €30 | €42 | +€12 | +38.9% |
| Financial charges | 65/66B | €439 | €480 | +€42 | +9.5% |
| Recurring financial charges | 65 | €439 | €480 | +€42 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €12,885 | €18,034 | +€5,149 | +40.0% |
| Income taxes | 67/77 | €3,968 | €5,216 | +€1,248 | +31.4% |
| Profit (loss) for the period | 9904 | €8,917 | €12,819 | +€3,901 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,917 | €12,819 | +€3,901 | +43.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.