GGPhumbo 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.
GGPhumbo Consulting
Largest movements
- Cash +€96,463
up €96,463 (+76.3%), from €126,477 to €222,940
mainly Net result for the year (+€81,287) and Tax, wage and social debts (+€27,031)
- Tangible fixed assets +€5,869
up €5,869 (+112%), from €5,258 to €11,126
of which Furniture and vehicles: +€6,260
- Receivables within one year +€5,761
up €5,761 (+371%), from €1,555 to €7,316
of which Other amounts receivable: +€5,587
- Profit (loss) carried forward +€80,454
up €80,454 (+83.1%), from €96,817 to €177,271
- Tax, wage and social debts +€27,031
up €27,031 (+89.9%), from €30,072 to €57,103
- Gross operating margin -€16,650
down €16,650 (-12.7%), from €131,595 to €114,945
- Taxes -€1,375
down €1,375 (-4.9%), from €28,272 to €26,897
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 | €134,247 | €243,298 | +€109,051 | +81.2% |
| Fixed assets | 21/28 | €5,258 | €11,126 | +€5,869 | +112% |
| Tangible fixed assets | 22/27 | €5,258 | €11,126 | +€5,869 | +112% |
| Land and buildings | 22 | €3,677 | €3,286 | -€392 | -10.6% |
| Furniture and vehicles | 24 | €1,580 | €7,841 | +€6,260 | +396% |
| Current assets | 29/58 | €128,990 | €232,172 | +€103,182 | +80.0% |
| Amounts receivable within one year | 40/41 | €1,555 | €7,316 | +€5,761 | +371% |
| Trade receivables | 40 | - | €174 | +€174 | |
| Other amounts receivable | 41 | €1,555 | €7,142 | +€5,587 | +359% |
| Cash at bank and in hand | 54/58 | €126,477 | €222,940 | +€96,463 | +76.3% |
| Deferred charges and accrued income | 490/1 | €958 | €1,916 | +€958 | +100% |
| Total equity and liabilities | 10/49 | €134,247 | €243,298 | +€109,051 | +81.2% |
| Equity | 10/15 | €99,817 | €180,271 | +€80,454 | +80.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,817 | €177,271 | +€80,454 | +83.1% |
| Amounts payable | 17/49 | €34,430 | €63,027 | +€28,597 | +83.1% |
| Amounts payable within one year | 42/48 | €34,430 | €61,153 | +€26,722 | +77.6% |
| Trade debts | 44 | €3,775 | €3,466 | -€309 | -8.2% |
| Suppliers | 440/4 | €3,775 | €3,466 | -€309 | -8.2% |
| Taxes, remuneration and social security | 45 | €30,072 | €57,103 | +€27,031 | +89.9% |
| Taxes | 450/3 | €30,072 | €57,103 | +€27,031 | +89.9% |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,874 | +€1,874 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,006 | €1,881 | +€874 | +86.9% |
| Other operating charges | 640/8 | €3,307 | €2,931 | -€376 | -11.4% |
| Gross operating margin | 9900 | €131,595 | €114,945 | -€16,650 | -12.7% |
| Operating profit (loss) | 9901 | €127,281 | €110,133 | -€17,148 | -13.5% |
| Financial income | 75/76B | €18 | €96 | +€78 | +433% |
| Recurring financial income | 75 | €18 | €96 | +€78 | +433% |
| Financial charges | 65/66B | €1,377 | €2,045 | +€668 | +48.5% |
| Recurring financial charges | 65 | €1,377 | €2,045 | +€668 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €125,922 | €108,184 | -€17,738 | -14.1% |
| Income taxes | 67/77 | €28,272 | €26,897 | -€1,375 | -4.9% |
| Profit (loss) for the period | 9904 | €97,650 | €81,287 | -€16,363 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,650 | €81,287 | -€16,363 | -16.8% |
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 26 October 2026 via checked.be.