GMN 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.
GMN Consulting
Largest movements
- Cash -€2,859
down €2,859 (-99.1%), from €2,885 to €26
mainly Tax, wage and social debts (-€1,316) and Other debts (-€1,012)
- Tax, wage and social debts -€1,316
no longer reported in 2025 (was €1,316)
- Other debts -€1,012
no longer reported in 2025 (was €1,012)
- Profit (loss) carried forward -€529
down €529 (-119%), from -€443 to -€972
- Gross operating margin +€1,615
up €1,615 (+77.7%), from -€2,078 to -€463
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 | €2,885 | €28 | -€2,857 | -99.0% |
| Current assets | 29/58 | €2,885 | €28 | -€2,857 | -99.0% |
| Amounts receivable within one year | 40/41 | - | €2 | +€2 | |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €2,885 | €26 | -€2,859 | -99.1% |
| Total equity and liabilities | 10/49 | €2,885 | €28 | -€2,857 | -99.0% |
| Equity | 10/15 | €557 | €28 | -€529 | -95.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€443 | -€972 | -€529 | -119% |
| Amounts payable | 17/49 | €2,328 | - | -€2,328 | |
| Amounts payable within one year | 42/48 | €2,328 | - | -€2,328 | |
| Taxes, remuneration and social security | 45 | €1,316 | - | -€1,316 | |
| Taxes | 450/3 | €1,316 | - | -€1,316 | |
| Other amounts payable | 47/48 | €1,012 | - | -€1,012 | |
| Gross operating margin | 9900 | -€2,078 | -€463 | +€1,615 | +77.7% |
| Operating profit (loss) | 9901 | -€2,078 | -€463 | +€1,615 | +77.7% |
| Financial charges | 65/66B | €67 | €66 | -€1 | -1.7% |
| Recurring financial charges | 65 | €67 | €66 | -€1 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,145 | -€529 | +€1,617 | +75.4% |
| Profit (loss) for the period | 9904 | -€2,145 | -€529 | +€1,617 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,145 | -€529 | +€1,617 | +75.4% |
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 24 October 2026 via checked.be.