GL Brewing 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.
GL Brewing Consulting
Largest movements
- Receivables within one year -€66,295
down €66,295 (-36.8%), from €180,239 to €113,944
of which Other amounts receivable: -€120,150
- Tangible fixed assets -€7,102
down €7,102 (-52.0%), from €13,649 to €6,547
of which Furniture and vehicles: -€6,717
- Trade debts -€109,836
down €109,836 (-39.7%), from €276,523 to €166,687
- Profit (loss) carried forward +€33,258
up €33,258 (+10.6%), from -€312,315 to -€279,057
- Tax, wage and social debts +€6,128
up €6,128 (+9.6%), from €63,877 to €70,005
- Other debts -€1,970
down €1,970 (-98.5%), from €2,001 to €31
- Taxes -€66,564
down €66,564 (-100%), from €66,564 to €0
- Gross operating margin +€52,909
up €52,909, from -€7,305 to €45,604
- Other operating charges +€4,366
up €4,366 (+1,055%), from €414 to €4,780
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,888 | €120,805 | -€73,083 | -37.7% |
| Fixed assets | 21/28 | €13,649 | €6,547 | -€7,102 | -52.0% |
| Tangible fixed assets | 22/27 | €13,649 | €6,547 | -€7,102 | -52.0% |
| Plant, machinery and equipment | 23 | €633 | €248 | -€385 | -60.8% |
| Furniture and vehicles | 24 | €13,016 | €6,299 | -€6,717 | -51.6% |
| Current assets | 29/58 | €180,239 | €114,258 | -€65,981 | -36.6% |
| Amounts receivable within one year | 40/41 | €180,239 | €113,944 | -€66,295 | -36.8% |
| Trade receivables | 40 | €53,440 | €107,295 | +€53,855 | +101% |
| Other amounts receivable | 41 | €126,799 | €6,649 | -€120,150 | -94.8% |
| Current investments | 50/53 | - | €314 | +€314 | |
| Total equity and liabilities | 10/49 | €193,888 | €120,805 | -€73,083 | -37.7% |
| Equity | 10/15 | -€310,815 | -€277,557 | +€33,258 | +10.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Other | 1109/19 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€312,315 | -€279,057 | +€33,258 | +10.6% |
| Amounts payable | 17/49 | €504,703 | €398,362 | -€106,341 | -21.1% |
| Amounts payable within one year | 42/48 | €504,703 | €398,362 | -€106,341 | -21.1% |
| Financial debts | 43 | €663 | €0 | -€663 | -100% |
| Credit institutions | 430/8 | €663 | €0 | -€663 | -100% |
| Trade debts | 44 | €276,523 | €166,687 | -€109,836 | -39.7% |
| Suppliers | 440/4 | €276,523 | €166,687 | -€109,836 | -39.7% |
| Advances received on contracts in progress | 46 | €161,639 | €161,639 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €63,877 | €70,005 | +€6,128 | +9.6% |
| Taxes | 450/3 | €63,877 | €70,005 | +€6,128 | +9.6% |
| Other amounts payable | 47/48 | €2,001 | €31 | -€1,970 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,983 | €7,102 | +€119 | +1.7% |
| Other operating charges | 640/8 | €414 | €4,780 | +€4,366 | +1,055% |
| Gross operating margin | 9900 | -€7,305 | €45,604 | +€52,909 | |
| Operating profit (loss) | 9901 | -€14,702 | €33,722 | +€48,424 | |
| Financial charges | 65/66B | €408 | €464 | +€56 | +13.7% |
| Recurring financial charges | 65 | €408 | €464 | +€56 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,110 | €33,258 | +€48,368 | |
| Income taxes | 67/77 | €66,564 | €0 | -€66,564 | -100% |
| Profit (loss) for the period | 9904 | -€81,674 | €33,258 | +€114,932 | |
| Profit (loss) for the period to be appropriated | 9905 | -€81,674 | €33,258 | +€114,932 |
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.