GESTION CONSEIL & COORDINATION: 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.
GESTION CONSEIL & COORDINATION
Largest movements
- Receivables within one year +€16,827
up €16,827 (+24.5%), from €68,812 to €85,639
of which Trade receivables: +€24,159
- Cash -€13,420
down €13,420 (-23.5%), from €57,167 to €43,748
mainly Receivables within one year (-€16,827) and Tax, wage and social debts (-€5,276)
- Tangible fixed assets -€9,857
down €9,857 (-30.9%), from €31,926 to €22,069
of which Furniture and vehicles: -€9,112
- Reserves +€9,000
up €9,000 (+23.8%), from €37,859 to €46,859
of which Distributable reserves: +€9,000
- Tax, wage and social debts -€5,276
down €5,276 (-25.6%), from €20,642 to €15,365
- Profit (loss) carried forward -€4,875
down €4,875 (-6.4%), from €75,933 to €71,058
- Current portion of long-term debt -€3,057
down €3,057 (-78.7%), from €3,883 to €826
- Gross operating margin -€3,527
down €3,527 (-11.2%), from €31,603 to €28,076
- Financial income -€349
down €349 (-43.2%), from €807 to €458
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 | €160,161 | €154,756 | -€5,405 | -3.4% |
| Fixed assets | 21/28 | €34,182 | €24,325 | -€9,857 | -28.8% |
| Tangible fixed assets | 22/27 | €31,926 | €22,069 | -€9,857 | -30.9% |
| Plant, machinery and equipment | 23 | €2,004 | €1,259 | -€745 | -37.2% |
| Furniture and vehicles | 24 | €29,921 | €20,809 | -€9,112 | -30.5% |
| Financial fixed assets | 28 | €2,256 | €2,256 | = | 0.0% |
| Current assets | 29/58 | €125,979 | €130,431 | +€4,452 | +3.5% |
| Amounts receivable within one year | 40/41 | €68,812 | €85,639 | +€16,827 | +24.5% |
| Trade receivables | 40 | €27,720 | €51,879 | +€24,159 | +87.2% |
| Other amounts receivable | 41 | €41,092 | €33,760 | -€7,333 | -17.8% |
| Cash at bank and in hand | 54/58 | €57,167 | €43,748 | -€13,420 | -23.5% |
| Deferred charges and accrued income | 490/1 | - | €1,045 | +€1,045 | |
| Total equity and liabilities | 10/49 | €160,161 | €154,756 | -€5,405 | -3.4% |
| Equity | 10/15 | €122,468 | €126,594 | +€4,125 | +3.4% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €37,859 | €46,859 | +€9,000 | +23.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €45,000 | +€9,000 | +25.0% |
| Profit (loss) carried forward | 14 | €75,933 | €71,058 | -€4,875 | -6.4% |
| Amounts payable | 17/49 | €37,692 | €28,162 | -€9,530 | -25.3% |
| Amounts payable within one year | 42/48 | €37,692 | €28,162 | -€9,530 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €3,883 | €826 | -€3,057 | -78.7% |
| Financial debts | 43 | €163 | €87 | -€76 | -46.6% |
| Credit institutions | 430/8 | €163 | €87 | -€76 | -46.6% |
| Trade debts | 44 | €8,004 | €6,883 | -€1,121 | -14.0% |
| Suppliers | 440/4 | €8,004 | €6,883 | -€1,121 | -14.0% |
| Taxes, remuneration and social security | 45 | €20,642 | €15,365 | -€5,276 | -25.6% |
| Taxes | 450/3 | €20,642 | €15,365 | -€5,276 | -25.6% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €46 | +€46 | |
| Remuneration, social security and pensions | 62 | €39 | - | -€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,884 | €9,857 | -€26 | -0.3% |
| Other operating charges | 640/8 | €2,611 | €2,694 | +€83 | +3.2% |
| Non-recurring operating charges | 66A | €55 | €116 | +€61 | +111% |
| Gross operating margin | 9900 | €31,603 | €28,076 | -€3,527 | -11.2% |
| Operating profit (loss) | 9901 | €19,015 | €15,409 | -€3,606 | -19.0% |
| Financial income | 75/76B | €807 | €458 | -€349 | -43.2% |
| Recurring financial income | 75 | €807 | €458 | -€349 | -43.2% |
| Financial charges | 65/66B | €756 | €741 | -€16 | -2.1% |
| Recurring financial charges | 65 | €756 | €741 | -€16 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €19,066 | €15,127 | -€3,939 | -20.7% |
| Income taxes | 67/77 | €5,973 | €6,001 | +€29 | +0.5% |
| Profit (loss) for the period | 9904 | €13,093 | €9,125 | -€3,968 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,093 | €9,125 | -€3,968 | -30.3% |
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 26 October 2026 via checked.be.