GM CONSULT PLUS: 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.
GM CONSULT PLUS
Largest movements
- Stocks and contracts +€30,000
new in 2025: €30,000
- Cash -€8,523
down €8,523 (-28.3%), from €30,115 to €21,592
mainly Stocks and contracts (-€30,000) and Contributions, distributions and other (-€15,600)
- Receivables within one year +€3,211
up €3,211 (+17.9%), from €17,965 to €21,176
of which Other amounts receivable: +€5,087
- Other debts +€15,600
new in 2025: €15,600
- Short-term financial debts +€7,557
new in 2025: €7,557
- Reserves +€3,600
up €3,600 (+9.9%), from €36,500 to €40,100
- Tax, wage and social debts -€2,500
down €2,500 (-80.4%), from €3,111 to €611
- Financial charges -€1,934
down €1,934 (-96.9%), from €1,996 to €62
- Financial income -€1,736
down €1,736 (-73.3%), from €2,368 to €632
- Gross operating margin -€1,313
down €1,313 (-4.3%), from €30,490 to €29,177
- Taxes +€1,256
up €1,256 (+15.6%), from €8,038 to €9,295
- Other operating charges -€604
down €604 (-43.9%), from €1,375 to €772
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.
Cash bridge derived
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 | €49,522 | €74,170 | +€24,648 | +49.8% |
| Fixed assets | 21/28 | €1,442 | €942 | -€500 | -34.7% |
| Tangible fixed assets | 22/27 | €1,442 | €942 | -€500 | -34.7% |
| Furniture and vehicles | 24 | €1,442 | €942 | -€500 | -34.7% |
| Current assets | 29/58 | €48,080 | €73,228 | +€25,148 | +52.3% |
| Stocks and contracts in progress | 3 | - | €30,000 | +€30,000 | |
| Stocks | 30/36 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €17,965 | €21,176 | +€3,211 | +17.9% |
| Trade receivables | 40 | €3,691 | €1,815 | -€1,876 | -50.8% |
| Other amounts receivable | 41 | €14,274 | €19,361 | +€5,087 | +35.6% |
| Cash at bank and in hand | 54/58 | €30,115 | €21,592 | -€8,523 | -28.3% |
| Deferred charges and accrued income | 490/1 | - | €460 | +€460 | |
| Total equity and liabilities | 10/49 | €49,522 | €74,170 | +€24,648 | +49.8% |
| Equity | 10/15 | €44,045 | €47,626 | +€3,580 | +8.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €36,500 | €40,100 | +€3,600 | +9.9% |
| Distributable reserves | 133 | €36,500 | €40,100 | +€3,600 | +9.9% |
| Profit (loss) carried forward | 14 | €45 | €26 | -€20 | -43.3% |
| Amounts payable | 17/49 | €5,477 | €26,544 | +€21,068 | +384.7% |
| Amounts payable within one year | 42/48 | €5,477 | €26,544 | +€21,068 | +384.7% |
| Financial debts | 43 | - | €7,557 | +€7,557 | |
| Credit institutions | 430/8 | - | €7,557 | +€7,557 | |
| Trade debts | 44 | €2,366 | €2,776 | +€411 | +17.4% |
| Suppliers | 440/4 | €2,366 | €2,776 | +€411 | +17.4% |
| Taxes, remuneration and social security | 45 | €3,111 | €611 | -€2,500 | -80.4% |
| Taxes | 450/3 | €3,111 | €611 | -€2,500 | -80.4% |
| Other amounts payable | 47/48 | - | €15,600 | +€15,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €1,375 | €772 | -€604 | -43.9% |
| Gross operating margin | 9900 | €30,490 | €29,177 | -€1,313 | -4.3% |
| Operating profit (loss) | 9901 | €28,614 | €27,905 | -€710 | -2.5% |
| Financial income | 75/76B | €2,368 | €632 | -€1,736 | -73.3% |
| Recurring financial income | 75 | €2,368 | €632 | -€1,736 | -73.3% |
| Financial charges | 65/66B | €1,996 | €62 | -€1,934 | -96.9% |
| Recurring financial charges | 65 | €1,996 | €62 | -€1,934 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €28,986 | €28,475 | -€511 | -1.8% |
| Income taxes | 67/77 | €8,038 | €9,295 | +€1,256 | +15.6% |
| Profit (loss) for the period | 9904 | €20,948 | €19,180 | -€1,767 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,948 | €19,180 | -€1,767 | -8.4% |
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 10 October 2026 via checked.be.