GENERAL PROJECT CONSULTANCY: 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.
GENERAL PROJECT CONSULTANCY
Largest movements
- Current investments -€379,891
no longer reported in 2025 (was €379,891)
- Reserves -€379,311
down €379,311 (-64.4%), from €588,715 to €209,404
- Financial income +€31,801
up €31,801 (+829%), from €3,835 to €35,636
- Gross operating margin -€3,621
down €3,621 (-39.0%), from €9,292 to €5,671
- Depreciation -€3,201
down €3,201 (-52.2%), from €6,134 to €2,934
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 | €615,297 | €233,578 | -€381,719 | -62.0% |
| Fixed assets | 21/28 | €225,401 | €222,467 | -€2,934 | -1.3% |
| Tangible fixed assets | 22/27 | €225,251 | €222,317 | -€2,934 | -1.3% |
| Land and buildings | 22 | €224,969 | €222,317 | -€2,652 | -1.2% |
| Plant, machinery and equipment | 23 | €72 | €0 | -€72 | -100% |
| Furniture and vehicles | 24 | €210 | €0 | -€210 | -100% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €389,896 | €11,111 | -€378,785 | -97.2% |
| Amounts receivable within one year | 40/41 | €5,659 | €2,368 | -€3,291 | -58.2% |
| Trade receivables | 40 | €2,260 | €280 | -€1,980 | -87.6% |
| Other amounts receivable | 41 | €3,399 | €2,088 | -€1,311 | -38.6% |
| Current investments | 50/53 | €379,891 | - | -€379,891 | |
| Cash at bank and in hand | 54/58 | €4,162 | €7,567 | +€3,405 | +81.8% |
| Deferred charges and accrued income | 490/1 | €184 | €1,176 | +€992 | +539% |
| Total equity and liabilities | 10/49 | €615,297 | €233,578 | -€381,719 | -62.0% |
| Equity | 10/15 | €607,026 | €227,715 | -€379,311 | -62.5% |
| Contributions | 10/11 | €18,311 | €18,311 | = | 0.0% |
| Reserves | 13 | €588,715 | €209,404 | -€379,311 | -64.4% |
| Distributable reserves | 133 | €588,715 | €209,404 | -€379,311 | -64.4% |
| Amounts payable | 17/49 | €8,271 | €5,863 | -€2,408 | -29.1% |
| Amounts payable within one year | 42/48 | €8,271 | €5,013 | -€3,258 | -39.4% |
| Trade debts | 44 | €10 | €531 | +€521 | +5,417% |
| Suppliers | 440/4 | €10 | €531 | +€521 | +5,417% |
| Taxes, remuneration and social security | 45 | - | €330 | +€330 | |
| Taxes | 450/3 | - | €330 | +€330 | |
| Other amounts payable | 47/48 | €8,262 | €4,152 | -€4,110 | -49.7% |
| Accrued charges and deferred income | 492/3 | - | €850 | +€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,134 | €2,934 | -€3,201 | -52.2% |
| Other operating charges | 640/8 | €7,613 | €7,649 | +€36 | +0.5% |
| Gross operating margin | 9900 | €9,292 | €5,671 | -€3,621 | -39.0% |
| Operating profit (loss) | 9901 | -€4,455 | -€4,912 | -€457 | -10.3% |
| Financial income | 75/76B | €3,835 | €35,636 | +€31,801 | +829% |
| Recurring financial income | 75 | €3,835 | €35,636 | +€31,801 | +829% |
| Financial charges | 65/66B | - | €35 | +€35 | |
| Recurring financial charges | 65 | - | €35 | +€35 | |
| Profit (loss) for the period before taxes | 9903 | -€620 | €30,689 | +€31,309 | |
| Profit (loss) for the period | 9904 | -€620 | €30,689 | +€31,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€620 | €30,689 | +€31,309 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.