GLC-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.
GLC-Consult
Largest movements
- Cash +€7,491
up €7,491 (+7.4%), from €101,686 to €109,177
mainly Net result for the year (+€13,308) and Depreciation (+€2,025)
- Reserves +€13,308
up €13,308 (+18.8%), from €70,755 to €84,063
- Other debts -€3,965
down €3,965 (-17.5%), from €22,622 to €18,657
- Current portion of long-term debt -€1,493
down €1,493 (-66.4%), from €2,249 to €756
- Gross operating margin +€2,870
up €2,870 (+12.4%), from €23,180 to €26,051
- Taxes +€1,282
up €1,282 (+19.9%), from €6,455 to €7,737
- Financial income +€1,003
up €1,003 (+106%), from €947 to €1,950
- Financial charges -€967
down €967 (-21.2%), from €4,566 to €3,599
- Other operating charges -€377
down €377 (-22.1%), from €1,709 to €1,332
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 | €135,489 | €141,463 | +€5,973 | +4.4% |
| Fixed assets | 21/28 | €10,107 | €9,413 | -€694 | -6.9% |
| Tangible fixed assets | 22/27 | €10,107 | €9,413 | -€694 | -6.9% |
| Plant, machinery and equipment | 23 | €410 | €1,455 | +€1,045 | +255% |
| Furniture and vehicles | 24 | €864 | €432 | -€432 | -50.0% |
| Other tangible fixed assets | 26 | €8,834 | €7,527 | -€1,307 | -14.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €125,382 | €132,049 | +€6,667 | +5.3% |
| Amounts receivable within one year | 40/41 | €19,410 | €19,602 | +€192 | +1.0% |
| Trade receivables | 40 | €17,583 | €16,757 | -€826 | -4.7% |
| Other amounts receivable | 41 | €1,827 | €2,845 | +€1,018 | +55.7% |
| Cash at bank and in hand | 54/58 | €101,686 | €109,177 | +€7,491 | +7.4% |
| Deferred charges and accrued income | 490/1 | €4,286 | €3,270 | -€1,016 | -23.7% |
| Total equity and liabilities | 10/49 | €135,489 | €141,463 | +€5,973 | +4.4% |
| Equity | 10/15 | €98,665 | €111,973 | +€13,308 | +13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,755 | €84,063 | +€13,308 | +18.8% |
| Distributable reserves | 133 | €70,755 | €84,063 | +€13,308 | +18.8% |
| Profit (loss) carried forward | 14 | €21,710 | €21,710 | = | 0.0% |
| Amounts payable | 17/49 | €36,824 | €29,489 | -€7,335 | -19.9% |
| Amounts payable after more than one year | 17 | €756 | €0 | -€756 | -100% |
| Financial debts | 170/4 | €756 | €0 | -€756 | -100% |
| Amounts payable within one year | 42/48 | €35,812 | €29,227 | -€6,585 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €2,249 | €756 | -€1,493 | -66.4% |
| Financial debts | 43 | €650 | €0 | -€650 | -100% |
| Credit institutions | 430/8 | €650 | €0 | -€650 | -100% |
| Trade debts | 44 | €6,818 | €7,197 | +€379 | +5.6% |
| Suppliers | 440/4 | €6,818 | €7,197 | +€379 | +5.6% |
| Taxes, remuneration and social security | 45 | €3,473 | €2,617 | -€856 | -24.6% |
| Taxes | 450/3 | €3,473 | €2,617 | -€856 | -24.6% |
| Other amounts payable | 47/48 | €22,622 | €18,657 | -€3,965 | -17.5% |
| Accrued charges and deferred income | 492/3 | €255 | €262 | +€6 | +2.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,215 | €2,025 | -€189 | -8.6% |
| Other operating charges | 640/8 | €1,709 | €1,332 | -€377 | -22.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €23,180 | €26,051 | +€2,870 | +12.4% |
| Operating profit (loss) | 9901 | €19,256 | €22,694 | +€3,437 | +17.8% |
| Financial income | 75/76B | €947 | €1,950 | +€1,003 | +106% |
| Recurring financial income | 75 | €947 | €1,950 | +€1,003 | +106% |
| Financial charges | 65/66B | €4,566 | €3,599 | -€967 | -21.2% |
| Recurring financial charges | 65 | €4,566 | €3,599 | -€967 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €15,638 | €21,045 | +€5,407 | +34.6% |
| Income taxes | 67/77 | €6,455 | €7,737 | +€1,282 | +19.9% |
| Profit (loss) for the period | 9904 | €9,183 | €13,308 | +€4,126 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,183 | €13,308 | +€4,126 | +44.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.