GMO Consult-IT: what changed
Two fiscal 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.
GMO Consult-IT
Largest movements
- Cash +€21,056
up €21,056 (+69.8%), from €30,153 to €51,209
mainly Accrued charges and deferred income (+€10,924) and Net result for the year (+€9,794)
- Receivables within one year +€5,337
up €5,337 (+19.8%), from €26,944 to €32,281
- Accrued charges and deferred income +€10,924
up €10,924 (+57.9%), from €18,865 to €29,789
- Profit (loss) carried forward +€8,961
up €8,961 (+73.8%), from €12,145 to €21,106
- Trade debts +€2,683
up €2,683 (+72.2%), from €3,716 to €6,399
- Other debts +€1,986
up €1,986 (+43.5%), from €4,564 to €6,549
- Tax, wage and social debts +€1,723
up €1,723 (+8.2%), from €20,992 to €22,714
- Gross operating margin -€4,943
down €4,943 (-20.8%), from €23,773 to €18,830
- Other operating charges -€1,306
down €1,306 (-84.6%), from €1,545 to €239
- Taxes -€518
down €518 (-10.0%), from €5,200 to €4,682
- Financial charges +€294
up €294 (+13.3%), from €2,211 to €2,505
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 | €62,281 | €88,557 | +€26,277 | +42.2% |
| Fixed assets | 21/28 | €4,945 | €4,824 | -€121 | -2.4% |
| Tangible fixed assets | 22/27 | €4,295 | €4,174 | -€121 | -2.8% |
| Furniture and vehicles | 24 | €4,295 | €4,174 | -€121 | -2.8% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €57,336 | €83,734 | +€26,398 | +46.0% |
| Amounts receivable within one year | 40/41 | €26,944 | €32,281 | +€5,337 | +19.8% |
| Trade receivables | 40 | €26,944 | €32,281 | +€5,337 | +19.8% |
| Cash at bank and in hand | 54/58 | €30,153 | €51,209 | +€21,056 | +69.8% |
| Deferred charges and accrued income | 490/1 | €239 | €243 | +€5 | +2.1% |
| Total equity and liabilities | 10/49 | €62,281 | €88,557 | +€26,277 | +42.2% |
| Equity | 10/15 | €14,145 | €23,106 | +€8,961 | +63.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,145 | €21,106 | +€8,961 | +73.8% |
| Amounts payable | 17/49 | €48,135 | €65,451 | +€17,316 | +36.0% |
| Amounts payable within one year | 42/48 | €29,271 | €35,662 | +€6,391 | +21.8% |
| Trade debts | 44 | €3,716 | €6,399 | +€2,683 | +72.2% |
| Suppliers | 440/4 | €3,716 | €6,399 | +€2,683 | +72.2% |
| Taxes, remuneration and social security | 45 | €20,992 | €22,714 | +€1,723 | +8.2% |
| Taxes | 450/3 | €20,992 | €22,714 | +€1,723 | +8.2% |
| Other amounts payable | 47/48 | €4,564 | €6,549 | +€1,986 | +43.5% |
| Accrued charges and deferred income | 492/3 | €18,865 | €29,789 | +€10,924 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,925 | €1,792 | -€133 | -6.9% |
| Other operating charges | 640/8 | €1,545 | €239 | -€1,306 | -84.6% |
| Non-recurring operating charges | 66A | - | €45 | +€45 | |
| Gross operating margin | 9900 | €23,773 | €18,830 | -€4,943 | -20.8% |
| Operating profit (loss) | 9901 | €20,303 | €16,754 | -€3,549 | -17.5% |
| Financial income | 75/76B | €86 | €227 | +€140 | +163.2% |
| Recurring financial income | 75 | €86 | €227 | +€140 | +163.2% |
| Financial charges | 65/66B | €2,211 | €2,505 | +€294 | +13.3% |
| Recurring financial charges | 65 | €2,211 | €2,505 | +€294 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €18,178 | €14,476 | -€3,702 | -20.4% |
| Income taxes | 67/77 | €5,200 | €4,682 | -€518 | -10.0% |
| Profit (loss) for the period | 9904 | €12,978 | €9,794 | -€3,185 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,978 | €9,794 | -€3,185 | -24.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.