Gracie 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.
Gracie Consulting
Largest movements
- Cash +€5,540
up €5,540 (+3.4%), from €162,005 to €167,545
mainly Other debts (+€94,091) and Net result for the year (+€34,770)
- Receivables within one year +€2,307
new in 2025: €2,307
- Other debts +€94,091
up €94,091 (+846%), from €11,124 to €105,215
- Reserves -€80,789
down €80,789 (-69.9%), from €115,559 to €34,770
- Tax, wage and social debts -€4,976
down €4,976 (-15.1%), from €32,951 to €27,975
- Gross operating margin -€20,026
down €20,026 (-29.2%), from €68,492 to €48,466
- Taxes -€5,870
down €5,870 (-38.0%), from €15,447 to €9,578
- Financial charges -€1,119
down €1,119 (-24.0%), from €4,670 to €3,551
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 | €163,403 | €170,844 | +€7,441 | +4.6% |
| Fixed assets | 21/28 | €1,240 | €852 | -€388 | -31.3% |
| Tangible fixed assets | 22/27 | €1,240 | €852 | -€388 | -31.3% |
| Land and buildings | 22 | €1,240 | €852 | -€388 | -31.3% |
| Current assets | 29/58 | €162,162 | €169,992 | +€7,830 | +4.8% |
| Amounts receivable within one year | 40/41 | - | €2,307 | +€2,307 | |
| Other amounts receivable | 41 | - | €2,307 | +€2,307 | |
| Cash at bank and in hand | 54/58 | €162,005 | €167,545 | +€5,540 | +3.4% |
| Deferred charges and accrued income | 490/1 | €157 | €140 | -€16 | -10.5% |
| Total equity and liabilities | 10/49 | €163,403 | €170,844 | +€7,441 | +4.6% |
| Equity | 10/15 | €118,059 | €37,270 | -€80,789 | -68.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €115,559 | €34,770 | -€80,789 | -69.9% |
| Distributable reserves | 133 | €115,559 | €34,770 | -€80,789 | -69.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,344 | €133,574 | +€88,230 | +195% |
| Amounts payable within one year | 42/48 | €45,344 | €133,574 | +€88,230 | +195% |
| Trade debts | 44 | €1,269 | €384 | -€885 | -69.8% |
| Suppliers | 440/4 | €1,269 | €384 | -€885 | -69.8% |
| Taxes, remuneration and social security | 45 | €32,951 | €27,975 | -€4,976 | -15.1% |
| Taxes | 450/3 | €32,951 | €27,975 | -€4,976 | -15.1% |
| Other amounts payable | 47/48 | €11,124 | €105,215 | +€94,091 | +846% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €388 | €388 | +€0 | 0.0% |
| Other operating charges | 640/8 | €168 | €179 | +€12 | +6.9% |
| Gross operating margin | 9900 | €68,492 | €48,466 | -€20,026 | -29.2% |
| Operating profit (loss) | 9901 | €67,936 | €47,898 | -€20,038 | -29.5% |
| Financial charges | 65/66B | €4,670 | €3,551 | -€1,119 | -24.0% |
| Recurring financial charges | 65 | €4,670 | €3,551 | -€1,119 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €63,266 | €44,347 | -€18,918 | -29.9% |
| Income taxes | 67/77 | €15,447 | €9,578 | -€5,870 | -38.0% |
| Profit (loss) for the period | 9904 | €47,818 | €34,770 | -€13,049 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,818 | €34,770 | -€13,049 | -27.3% |
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.