GRAVITACONSULT: 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.
GRAVITACONSULT
Largest movements
- Cash -€63,045
down €63,045 (-24.6%), from €256,363 to €193,318
mainly Contributions, distributions and other (-€78,125) and Tax, wage and social debts (-€24,342)
- Tangible fixed assets -€9,571
down €9,571 (-21.2%), from €45,131 to €35,560
of which Furniture and vehicles: -€6,006
- Receivables within one year -€3,933
down €3,933 (-8.6%), from €45,757 to €41,824
of which Other amounts receivable: -€29,387
- Reserves -€55,899
down €55,899 (-28.9%), from €193,129 to €137,231
of which Distributable reserves: -€55,899
- Tax, wage and social debts -€24,342
down €24,342 (-53.2%), from €45,786 to €21,444
- Other debts +€6,723
up €6,723 (+17.9%), from €37,582 to €44,305
- Gross operating margin -€24,019
down €24,019 (-33.1%), from €72,483 to €48,464
- Taxes -€8,416
down €8,416 (-47.8%), from €17,621 to €9,204
- Other operating charges +€1,561
up €1,561 (+132%), from €1,186 to €2,747
- Financial charges +€1,160
up €1,160 (+48.3%), from €2,402 to €3,562
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 | €347,251 | €273,733 | -€73,518 | -21.2% |
| Fixed assets | 21/28 | €45,131 | €35,560 | -€9,571 | -21.2% |
| Tangible fixed assets | 22/27 | €45,131 | €35,560 | -€9,571 | -21.2% |
| Plant, machinery and equipment | 23 | €30,247 | €26,682 | -€3,565 | -11.8% |
| Furniture and vehicles | 24 | €14,884 | €8,878 | -€6,006 | -40.4% |
| Current assets | 29/58 | €302,120 | €238,173 | -€63,947 | -21.2% |
| Amounts receivable within one year | 40/41 | €45,757 | €41,824 | -€3,933 | -8.6% |
| Trade receivables | 40 | €14,452 | €39,905 | +€25,454 | +176% |
| Other amounts receivable | 41 | €31,305 | €1,918 | -€29,387 | -93.9% |
| Cash at bank and in hand | 54/58 | €256,363 | €193,318 | -€63,045 | -24.6% |
| Deferred charges and accrued income | 490/1 | - | €3,031 | +€3,031 | |
| Total equity and liabilities | 10/49 | €347,251 | €273,733 | -€73,518 | -21.2% |
| Equity | 10/15 | €263,883 | €207,984 | -€55,899 | -21.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €193,129 | €137,231 | -€55,899 | -28.9% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €190,629 | €134,731 | -€55,899 | -29.3% |
| Profit (loss) carried forward | 14 | €45,754 | €45,754 | = | 0.0% |
| Amounts payable | 17/49 | €83,368 | €65,748 | -€17,619 | -21.1% |
| Amounts payable within one year | 42/48 | €83,368 | €65,748 | -€17,619 | -21.1% |
| Taxes, remuneration and social security | 45 | €45,786 | €21,444 | -€24,342 | -53.2% |
| Taxes | 450/3 | €45,786 | €21,444 | -€24,342 | -53.2% |
| Other amounts payable | 47/48 | €37,582 | €44,305 | +€6,723 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,442 | €11,141 | +€698 | +6.7% |
| Other operating charges | 640/8 | €1,186 | €2,747 | +€1,561 | +132% |
| Gross operating margin | 9900 | €72,483 | €48,464 | -€24,019 | -33.1% |
| Operating profit (loss) | 9901 | €60,855 | €34,576 | -€26,278 | -43.2% |
| Financial income | 75/76B | €1,096 | €416 | -€680 | -62.1% |
| Recurring financial income | 75 | €1,096 | €416 | -€680 | -62.1% |
| Financial charges | 65/66B | €2,402 | €3,562 | +€1,160 | +48.3% |
| Recurring financial charges | 65 | €2,402 | €3,562 | +€1,160 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €59,549 | €31,431 | -€28,118 | -47.2% |
| Income taxes | 67/77 | €17,621 | €9,204 | -€8,416 | -47.8% |
| Profit (loss) for the period | 9904 | €41,928 | €22,226 | -€19,702 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,928 | €22,226 | -€19,702 | -47.0% |
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 29 October 2026 via checked.be.