GLOBAL CONCEPT CONSULTING: what changed
GLOBAL CONCEPT CONSULTING
Largest movements
- Tangible fixed assets -€19,878
down €19,878 (-27.1%), from €73,352 to €53,474
of which Land and buildings: -€15,354
- Receivables within one year +€9,766
up €9,766 (+44.2%), from €22,089 to €31,855
of which Trade receivables: +€8,749
- Stocks and contracts -€6,120
down €6,120 (-7.2%), from €84,649 to €78,530
- Intangible fixed assets +€5,579
new in 2025: €5,579
- Deferred charges and accrued income -€2,890
down €2,890 (-43.5%), from €6,639 to €3,748
- Short-term financial debts +€16,812
up €16,812 (+34.1%), from €49,342 to €66,154
- Current portion of long-term debt -€13,334
down €13,334 (-72.6%), from €18,376 to €5,041
- Other debts -€13,015
no longer reported in 2025 (was €13,015)
- Debts after one year -€5,041
no longer reported in 2025 (was €5,041)
- Profit (loss) carried forward +€4,454
up €4,454 (+25.8%), from -€17,244 to -€12,790
- Gross operating margin -€44,183
down €44,183 (-50.2%), from €88,089 to €43,906
- Financial charges -€2,772
down €2,772 (-20.3%), from €13,632 to €10,859
- Taxes -€1,467
down €1,467 (-35.4%), from €4,149 to €2,682
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,728 | €174,186 | -€13,542 | -7.2% |
| Fixed assets | 21/28 | €74,352 | €60,052 | -€14,299 | -19.2% |
| Intangible fixed assets | 21 | - | €5,579 | +€5,579 | |
| Tangible fixed assets | 22/27 | €73,352 | €53,474 | -€19,878 | -27.1% |
| Land and buildings | 22 | €64,327 | €48,973 | -€15,354 | -23.9% |
| Plant, machinery and equipment | 23 | €3,437 | €1,571 | -€1,866 | -54.3% |
| Furniture and vehicles | 24 | €5,587 | €2,929 | -€2,658 | -47.6% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €113,376 | €114,133 | +€757 | +0.7% |
| Stocks and contracts in progress | 3 | €84,649 | €78,530 | -€6,120 | -7.2% |
| Contracts in progress | 37 | €84,649 | €78,530 | -€6,120 | -7.2% |
| Amounts receivable within one year | 40/41 | €22,089 | €31,855 | +€9,766 | +44.2% |
| Trade receivables | 40 | €13,000 | €21,749 | +€8,749 | +67.3% |
| Other amounts receivable | 41 | €9,089 | €10,106 | +€1,017 | +11.2% |
| Deferred charges and accrued income | 490/1 | €6,639 | €3,748 | -€2,890 | -43.5% |
| Total equity and liabilities | 10/49 | €187,728 | €174,186 | -€13,542 | -7.2% |
| Equity | 10/15 | €47,616 | €52,070 | +€4,454 | +9.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €49,860 | €49,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,000 | €48,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,244 | -€12,790 | +€4,454 | +25.8% |
| Amounts payable | 17/49 | €140,112 | €122,116 | -€17,996 | -12.8% |
| Amounts payable after more than one year | 17 | €5,041 | - | -€5,041 | |
| Financial debts | 170/4 | €5,041 | - | -€5,041 | |
| Amounts payable within one year | 42/48 | €134,686 | €122,116 | -€12,570 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €18,376 | €5,041 | -€13,334 | -72.6% |
| Financial debts | 43 | €49,342 | €66,154 | +€16,812 | +34.1% |
| Credit institutions | 430/8 | €49,342 | €66,154 | +€16,812 | +34.1% |
| Trade debts | 44 | €43,493 | €43,513 | +€20 | 0.0% |
| Suppliers | 440/4 | €43,493 | €43,513 | +€20 | 0.0% |
| Taxes, remuneration and social security | 45 | €10,460 | €7,408 | -€3,053 | -29.2% |
| Taxes | 450/3 | €10,460 | €7,408 | -€3,053 | -29.2% |
| Other amounts payable | 47/48 | €13,015 | - | -€13,015 | |
| Accrued charges and deferred income | 492/3 | €385 | - | -€385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,403 | €20,747 | -€656 | -3.1% |
| Other operating charges | 640/8 | €5,481 | €5,169 | -€312 | -5.7% |
| Gross operating margin | 9900 | €88,089 | €43,906 | -€44,183 | -50.2% |
| Operating profit (loss) | 9901 | €61,205 | €17,990 | -€43,215 | -70.6% |
| Financial income | 75/76B | €127 | €5 | -€122 | -96.1% |
| Recurring financial income | 75 | €127 | €5 | -€122 | -96.1% |
| Financial charges | 65/66B | €13,632 | €10,859 | -€2,772 | -20.3% |
| Recurring financial charges | 65 | €13,632 | €10,859 | -€2,772 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €47,700 | €7,136 | -€40,565 | -85.0% |
| Income taxes | 67/77 | €4,149 | €2,682 | -€1,467 | -35.4% |
| Profit (loss) for the period | 9904 | €43,551 | €4,454 | -€39,098 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,551 | €4,454 | -€39,098 | -89.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.