GLOBAL M 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.
GLOBAL M CONSULTING
Largest movements
- Receivables within one year -€13,564
down €13,564 (-38.1%), from €35,627 to €22,063
of which Trade receivables: -€10,506
- Cash +€2,552
new in 2025: €2,552
mainly Receivables within one year (+€13,564) and Other debts (+€9,432)
- Trade debts -€15,404
down €15,404 (-61.7%), from €24,963 to €9,559
- Other debts +€9,432
new in 2025: €9,432
- Profit (loss) carried forward -€3,442
down €3,442 (-43.5%), from €7,908 to €4,466
- Tax, wage and social debts -€1,954
down €1,954 (-59.0%), from €3,314 to €1,360
- Turnover -€56,941
no longer reported in 2025 (was €56,941)
- Purchases and services -€45,680
no longer reported in 2025 (was €45,680)
- Gross operating margin -€9,851
down €9,851 (-87.3%), from €11,282 to €1,431
- Taxes -€2,811
down €2,811 (-87.2%), from €3,222 to €411
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 | €36,185 | €24,870 | -€11,315 | -31.3% |
| Fixed assets | 21/28 | €255 | €255 | = | 0.0% |
| Tangible fixed assets | 22/27 | €255 | €255 | = | 0.0% |
| Furniture and vehicles | 24 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €35,930 | €24,615 | -€11,315 | -31.5% |
| Amounts receivable within one year | 40/41 | €35,627 | €22,063 | -€13,564 | -38.1% |
| Trade receivables | 40 | €32,569 | €22,063 | -€10,506 | -32.3% |
| Other amounts receivable | 41 | €3,058 | - | -€3,058 | |
| Current investments | 50/53 | €303 | - | -€303 | |
| Cash at bank and in hand | 54/58 | - | €2,552 | +€2,552 | |
| Total equity and liabilities | 10/49 | €36,185 | €24,870 | -€11,315 | -31.3% |
| Equity | 10/15 | €7,908 | €4,466 | -€3,442 | -43.5% |
| Profit (loss) carried forward | 14 | €7,908 | €4,466 | -€3,442 | -43.5% |
| Amounts payable | 17/49 | €28,277 | €20,404 | -€7,873 | -27.8% |
| Amounts payable within one year | 42/48 | €28,277 | €20,351 | -€7,926 | -28.0% |
| Trade debts | 44 | €24,963 | €9,559 | -€15,404 | -61.7% |
| Suppliers | 440/4 | €24,963 | €9,559 | -€15,404 | -61.7% |
| Taxes, remuneration and social security | 45 | €3,314 | €1,360 | -€1,954 | -59.0% |
| Taxes | 450/3 | €3,314 | €1,360 | -€1,954 | -59.0% |
| Other amounts payable | 47/48 | - | €9,432 | +€9,432 | |
| Accrued charges and deferred income | 492/3 | - | €53 | +€53 | |
| Turnover | 70 | €56,941 | - | -€56,941 | |
| Non-recurring operating income | 76A | - | €13,898 | +€13,898 | |
| Goods, raw materials, services and sundry goods | 60/61 | €45,680 | - | -€45,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | - | -€64 | |
| Other operating charges | 640/8 | - | €56 | +€56 | |
| Gross operating margin | 9900 | €11,282 | €1,431 | -€9,851 | -87.3% |
| Operating profit (loss) | 9901 | €11,218 | €1,375 | -€9,843 | -87.7% |
| Financial charges | 65/66B | €88 | - | -€88 | |
| Recurring financial charges | 65 | €88 | - | -€88 | |
| Profit (loss) for the period before taxes | 9903 | €11,130 | €1,375 | -€9,755 | -87.6% |
| Income taxes | 67/77 | €3,222 | €411 | -€2,811 | -87.2% |
| Profit (loss) for the period | 9904 | €7,908 | €964 | -€6,944 | -87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,908 | €964 | -€6,944 | -87.8% |
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 1 November 2026 via checked.be.