GNS 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.
GNS CONSULTING
Largest movements
- Cash +€38,821
up €38,821 (+32.3%), from €120,093 to €158,914
mainly Net result for the year (+€67,972) and Other debts (+€34,512)
- Tangible fixed assets +€23,200
up €23,200 (+12.5%), from €185,995 to €209,194
of which Other tangible fixed assets: +€39,203
- Receivables within one year -€13,779
down €13,779 (-44.7%), from €30,805 to €17,026
of which Other amounts receivable: -€14,628
- Profit (loss) carried forward +€67,972
up €67,972 (+85.4%), from €79,624 to €147,596
- Reserves -€48,000
down €48,000 (-26.0%), from €184,850 to €136,850
- Other debts +€34,512
new in 2025: €34,512
- Debts after one year -€20,401
down €20,401 (-79.9%), from €25,538 to €5,137
- Tax, wage and social debts +€12,614
up €12,614 (+238%), from €5,303 to €17,917
of which Taxes: +€12,047
- Depreciation -€52,964
down €52,964 (-85.1%), from €62,224 to €9,260
- Gross operating margin +€39,199
up €39,199 (+38.8%), from €101,006 to €140,205
- Other operating charges +€39,016
up €39,016 (+906%), from €4,307 to €43,323
- Taxes +€9,138
up €9,138 (+87.0%), from €10,508 to €19,646
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 | €340,359 | €388,216 | +€47,858 | +14.1% |
| Fixed assets | 21/28 | €185,995 | €209,194 | +€23,200 | +12.5% |
| Tangible fixed assets | 22/27 | €185,995 | €209,194 | +€23,200 | +12.5% |
| Plant, machinery and equipment | 23 | €5,344 | €3,364 | -€1,980 | -37.1% |
| Furniture and vehicles | 24 | €146,925 | €132,902 | -€14,023 | -9.5% |
| Other tangible fixed assets | 26 | €33,726 | €72,928 | +€39,203 | +116% |
| Current assets | 29/58 | €154,364 | €179,022 | +€24,658 | +16.0% |
| Amounts receivable within one year | 40/41 | €30,805 | €17,026 | -€13,779 | -44.7% |
| Trade receivables | 40 | €15,983 | €16,832 | +€849 | +5.3% |
| Other amounts receivable | 41 | €14,822 | €194 | -€14,628 | -98.7% |
| Cash at bank and in hand | 54/58 | €120,093 | €158,914 | +€38,821 | +32.3% |
| Deferred charges and accrued income | 490/1 | €3,466 | €3,083 | -€384 | -11.1% |
| Total equity and liabilities | 10/49 | €340,359 | €388,216 | +€47,858 | +14.1% |
| Equity | 10/15 | €283,074 | €303,046 | +€19,972 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €184,850 | €136,850 | -€48,000 | -26.0% |
| Distributable reserves | 133 | €184,850 | €136,850 | -€48,000 | -26.0% |
| Profit (loss) carried forward | 14 | €79,624 | €147,596 | +€67,972 | +85.4% |
| Amounts payable | 17/49 | €57,285 | €85,170 | +€27,885 | +48.7% |
| Amounts payable after more than one year | 17 | €25,538 | €5,137 | -€20,401 | -79.9% |
| Financial debts | 170/4 | €25,538 | €5,137 | -€20,401 | -79.9% |
| Amounts payable within one year | 42/48 | €31,651 | €79,774 | +€48,124 | +152% |
| Current portion of amounts payable after more than one year | 42 | €20,170 | €20,401 | +€232 | +1.1% |
| Trade debts | 44 | €6,178 | €6,944 | +€766 | +12.4% |
| Suppliers | 440/4 | €6,178 | €6,944 | +€766 | +12.4% |
| Taxes, remuneration and social security | 45 | €5,303 | €17,917 | +€12,614 | +238% |
| Taxes | 450/3 | €3,470 | €15,517 | +€12,047 | +347% |
| Remuneration and social security | 454/9 | €1,833 | €2,400 | +€567 | +30.9% |
| Other amounts payable | 47/48 | - | €34,512 | +€34,512 | |
| Accrued charges and deferred income | 492/3 | €96 | €259 | +€163 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,224 | €9,260 | -€52,964 | -85.1% |
| Other operating charges | 640/8 | €4,307 | €43,323 | +€39,016 | +906% |
| Gross operating margin | 9900 | €101,006 | €140,205 | +€39,199 | +38.8% |
| Operating profit (loss) | 9901 | €34,476 | €87,622 | +€53,146 | +154% |
| Financial income | 75/76B | €489 | €1,096 | +€607 | +124% |
| Recurring financial income | 75 | €489 | €1,096 | +€607 | +124% |
| Financial charges | 65/66B | €1,496 | €1,100 | -€396 | -26.4% |
| Recurring financial charges | 65 | €1,496 | €1,100 | -€396 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €33,469 | €87,618 | +€54,149 | +162% |
| Income taxes | 67/77 | €10,508 | €19,646 | +€9,138 | +87.0% |
| Profit (loss) for the period | 9904 | €22,961 | €67,972 | +€45,011 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €22,961 | €67,972 | +€45,011 | +196% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.