Good Day Consult: 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.
Good Day Consult
Largest movements
- Cash -€3,497
down €3,497 (-4.6%), from €76,333 to €72,836
mainly Contributions, distributions and other (-€14,000) and Tax, wage and social debts (-€2,515)
- Receivables within one year +€1,895
up €1,895 (+10.1%), from €18,732 to €20,627
of which Trade receivables: +€1,572
- Deferred charges and accrued income +€1,628
up €1,628 (+123%), from €1,320 to €2,948
- Other debts +€2,890
up €2,890 (+28.3%), from €10,200 to €13,090
- Tax, wage and social debts -€2,515
down €2,515 (-22.7%), from €11,097 to €8,582
- Gross operating margin -€5,677
down €5,677 (-20.2%), from €28,052 to €22,375
- Taxes -€496
down €496 (-7.1%), from €7,000 to €6,504
- Depreciation -€289
down €289 (-15.3%), from €1,887 to €1,598
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 | €100,032 | €100,271 | +€239 | +0.2% |
| Formation expenses | 20 | €454 | - | -€454 | |
| Fixed assets | 21/28 | €3,193 | €3,860 | +€667 | +20.9% |
| Tangible fixed assets | 22/27 | €3,193 | €3,860 | +€667 | +20.9% |
| Plant, machinery and equipment | 23 | €116 | €1,753 | +€1,637 | +1,411% |
| Furniture and vehicles | 24 | €3,077 | €2,107 | -€970 | -31.5% |
| Current assets | 29/58 | €96,385 | €96,411 | +€26 | 0.0% |
| Amounts receivable within one year | 40/41 | €18,732 | €20,627 | +€1,895 | +10.1% |
| Trade receivables | 40 | €13,371 | €14,943 | +€1,572 | +11.8% |
| Other amounts receivable | 41 | €5,361 | €5,684 | +€323 | +6.0% |
| Cash at bank and in hand | 54/58 | €76,333 | €72,836 | -€3,497 | -4.6% |
| Deferred charges and accrued income | 490/1 | €1,320 | €2,948 | +€1,628 | +123% |
| Total equity and liabilities | 10/49 | €100,032 | €100,271 | +€239 | +0.2% |
| Equity | 10/15 | €76,002 | €76,095 | +€93 | +0.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €63,000 | €63,000 | = | 0.0% |
| Distributable reserves | 133 | €63,000 | €63,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,002 | €8,095 | +€93 | +1.2% |
| Amounts payable | 17/49 | €24,030 | €24,176 | +€146 | +0.6% |
| Amounts payable within one year | 42/48 | €24,030 | €24,176 | +€146 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €2,363 | €2,371 | +€8 | +0.3% |
| Trade debts | 44 | €370 | €133 | -€237 | -64.1% |
| Suppliers | 440/4 | €370 | €133 | -€237 | -64.1% |
| Taxes, remuneration and social security | 45 | €11,097 | €8,582 | -€2,515 | -22.7% |
| Taxes | 450/3 | €11,097 | €8,582 | -€2,515 | -22.7% |
| Other amounts payable | 47/48 | €10,200 | €13,090 | +€2,890 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,887 | €1,598 | -€289 | -15.3% |
| Other operating charges | 640/8 | €387 | €489 | +€102 | +26.4% |
| Non-recurring operating charges | 66A | €2 | - | -€2 | |
| Gross operating margin | 9900 | €28,052 | €22,375 | -€5,677 | -20.2% |
| Operating profit (loss) | 9901 | €25,776 | €20,288 | -€5,488 | -21.3% |
| Financial income | 75/76B | €383 | €650 | +€267 | +69.7% |
| Recurring financial income | 75 | €383 | €650 | +€267 | +69.7% |
| Financial charges | 65/66B | €315 | €341 | +€26 | +8.3% |
| Recurring financial charges | 65 | €315 | €341 | +€26 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €25,844 | €20,597 | -€5,247 | -20.3% |
| Income taxes | 67/77 | €7,000 | €6,504 | -€496 | -7.1% |
| Profit (loss) for the period | 9904 | €18,844 | €14,093 | -€4,751 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,844 | €14,093 | -€4,751 | -25.2% |
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 25 October 2026 via checked.be.