GFB Consult: what changed
Two fiscal 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.
GFB Consult
Largest movements
- Receivables within one year +€14,099
up €14,099 (+287.0%), from €4,912 to €19,011
- Tangible fixed assets +€3,412
up €3,412 (+128.9%), from €2,647 to €6,059
- Cash +€627
up €627 (+28.9%), from €2,173 to €2,801
mainly Trade debts (+€14,379) and Other debts (+€8,671)
- Trade debts +€14,379
up €14,379 (+6118.6%), from €235 to €14,614
- Other debts +€8,671
up €8,671 (+44.1%), from €19,684 to €28,355
- Profit (loss) carried forward -€2,509
down €2,509 (-13.7%), from -€18,329 to -€20,838
- Tax, wage and social debts -€2,377
down €2,377 (-93.6%), from €2,539 to €162
- Gross operating margin -€13,877
down €13,877 (-86.7%), from €16,006 to €2,128
- Depreciation -€1,179
down €1,179 (-37.3%), from €3,159 to €1,980
- Financial charges +€432
up €432 (+29.6%), from €1,460 to €1,892
- Other operating charges +€196
up €196 (+41.0%), from €477 to €673
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.
Cash bridge derived
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 | €10,399 | €28,564 | +€18,164 | +174.7% |
| Fixed assets | 21/28 | €2,647 | €6,059 | +€3,412 | +128.9% |
| Tangible fixed assets | 22/27 | €2,647 | €6,059 | +€3,412 | +128.9% |
| Furniture and vehicles | 24 | €2,647 | €6,059 | +€3,412 | +128.9% |
| Current assets | 29/58 | €7,753 | €22,505 | +€14,753 | +190.3% |
| Amounts receivable within one year | 40/41 | €4,912 | €19,011 | +€14,099 | +287.0% |
| Trade receivables | 40 | €4,912 | €19,011 | +€14,099 | +287.0% |
| Cash at bank and in hand | 54/58 | €2,173 | €2,801 | +€627 | +28.9% |
| Deferred charges and accrued income | 490/1 | €668 | €694 | +€26 | +3.9% |
| Total equity and liabilities | 10/49 | €10,399 | €28,564 | +€18,164 | +174.7% |
| Equity | 10/15 | -€12,129 | -€14,638 | -€2,509 | -20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,329 | -€20,838 | -€2,509 | -13.7% |
| Amounts payable | 17/49 | €22,529 | €43,202 | +€20,673 | +91.8% |
| Amounts payable within one year | 42/48 | €22,458 | €43,131 | +€20,673 | +92.1% |
| Trade debts | 44 | €235 | €14,614 | +€14,379 | +6118.6% |
| Suppliers | 440/4 | €235 | €14,614 | +€14,379 | +6118.6% |
| Taxes, remuneration and social security | 45 | €2,539 | €162 | -€2,377 | -93.6% |
| Taxes | 450/3 | €2,539 | €162 | -€2,377 | -93.6% |
| Other amounts payable | 47/48 | €19,684 | €28,355 | +€8,671 | +44.1% |
| Accrued charges and deferred income | 492/3 | €71 | €71 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,159 | €1,980 | -€1,179 | -37.3% |
| Other operating charges | 640/8 | €477 | €673 | +€196 | +41.0% |
| Gross operating margin | 9900 | €16,006 | €2,128 | -€13,877 | -86.7% |
| Operating profit (loss) | 9901 | €12,369 | -€524 | -€12,893 | |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €1,460 | €1,892 | +€432 | +29.6% |
| Recurring financial charges | 65 | €1,460 | €1,892 | +€432 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €10,909 | -€2,356 | -€13,265 | |
| Income taxes | 67/77 | €162 | €153 | -€10 | -5.9% |
| Profit (loss) for the period | 9904 | €10,747 | -€2,509 | -€13,256 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,747 | -€2,509 | -€13,256 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.