GJC - Consult: 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.
GJC - Consult
Largest movements
- Cash +€65,194
up €65,194 (+138%), from €47,142 to €112,336
mainly Net result for the year (+€63,754) and Other debts (+€1,691)
- Profit (loss) carried forward +€63,754
up €63,754 (+165%), from €38,713 to €102,467
- Other debts +€1,691
new in 2025: €1,691
- Taxes -€13,000
no longer reported in 2025 (was €13,000)
- Gross operating margin +€12,912
up €12,912 (+24.8%), from €51,966 to €64,878
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 | €56,822 | €122,016 | +€65,194 | +115% |
| Current assets | 29/58 | €56,822 | €122,016 | +€65,194 | +115% |
| Amounts receivable within one year | 40/41 | €9,680 | €9,680 | = | 0.0% |
| Trade receivables | 40 | €9,680 | €9,680 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,142 | €112,336 | +€65,194 | +138% |
| Total equity and liabilities | 10/49 | €56,822 | €122,016 | +€65,194 | +115% |
| Equity | 10/15 | €38,713 | €102,467 | +€63,754 | +165% |
| Profit (loss) carried forward | 14 | €38,713 | €102,467 | +€63,754 | +165% |
| Amounts payable | 17/49 | €18,109 | €19,549 | +€1,440 | +8.0% |
| Amounts payable within one year | 42/48 | €18,109 | €19,549 | +€1,440 | +8.0% |
| Trade debts | 44 | €1,451 | €996 | -€455 | -31.4% |
| Suppliers | 440/4 | €1,451 | €996 | -€455 | -31.4% |
| Taxes, remuneration and social security | 45 | €16,658 | €16,862 | +€204 | +1.2% |
| Taxes | 450/3 | €16,658 | €16,862 | +€204 | +1.2% |
| Other amounts payable | 47/48 | - | €1,691 | +€1,691 | |
| Other operating charges | 640/8 | €250 | €873 | +€623 | +249% |
| Gross operating margin | 9900 | €51,966 | €64,878 | +€12,912 | +24.8% |
| Operating profit (loss) | 9901 | €51,716 | €64,005 | +€12,289 | +23.8% |
| Financial charges | 65/66B | €2 | €251 | +€249 | +11,066% |
| Recurring financial charges | 65 | €2 | €251 | +€249 | +11,066% |
| Profit (loss) for the period before taxes | 9903 | €51,713 | €63,754 | +€12,040 | +23.3% |
| Income taxes | 67/77 | €13,000 | - | -€13,000 | |
| Profit (loss) for the period | 9904 | €38,713 | €63,754 | +€25,040 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,713 | €63,754 | +€25,040 | +64.7% |
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 13 October 2026 via checked.be.