GRBS 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.
GRBS CONSULT
Largest movements
- Cash +€34,869
up €34,869 (+199%), from €17,489 to €52,358
mainly Other debts (+€29,761) and Receivables within one year (+€8,990)
- Receivables within one year -€8,990
down €8,990 (-63.6%), from €14,124 to €5,134
of which Other amounts receivable: -€8,901
- Stocks and contracts +€3,110
up €3,110 (+92.3%), from €3,370 to €6,480
- Tangible fixed assets -€2,831
down €2,831 (-60.6%), from €4,669 to €1,838
of which Furniture and vehicles: -€2,174
- Other debts +€29,761
up €29,761, from €0 to €29,761
- Reserves -€6,100
down €6,100 (-9.4%), from €64,900 to €58,800
of which Distributable reserves: -€6,100
- Trade debts +€3,468
up €3,468 (+400%), from €867 to €4,335
- Tax, wage and social debts -€1,348
down €1,348 (-100%), from €1,348 to €0
- Gross operating margin -€4,677
down €4,677 (-94.2%), from €4,963 to €286
- Taxes -€2,059
down €2,059 (-100%), from €2,059 to €0
- Financial income -€1,605
down €1,605 (-56.4%), from €2,846 to €1,241
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 | €79,779 | €105,810 | +€26,032 | +32.6% |
| Fixed assets | 21/28 | €4,669 | €1,838 | -€2,831 | -60.6% |
| Tangible fixed assets | 22/27 | €4,669 | €1,838 | -€2,831 | -60.6% |
| Plant, machinery and equipment | 23 | €1,510 | €853 | -€657 | -43.5% |
| Furniture and vehicles | 24 | €3,159 | €985 | -€2,174 | -68.8% |
| Current assets | 29/58 | €75,110 | €103,973 | +€28,863 | +38.4% |
| Stocks and contracts in progress | 3 | €3,370 | €6,480 | +€3,110 | +92.3% |
| Stocks | 30/36 | €3,370 | €6,480 | +€3,110 | +92.3% |
| Amounts receivable within one year | 40/41 | €14,124 | €5,134 | -€8,990 | -63.6% |
| Trade receivables | 40 | €494 | €405 | -€89 | -18.0% |
| Other amounts receivable | 41 | €13,630 | €4,729 | -€8,901 | -65.3% |
| Current investments | 50/53 | €40,000 | €40,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,489 | €52,358 | +€34,869 | +199% |
| Deferred charges and accrued income | 490/1 | €126 | €0 | -€126 | -100% |
| Total equity and liabilities | 10/49 | €79,779 | €105,810 | +€26,032 | +32.6% |
| Equity | 10/15 | €77,563 | €71,706 | -€5,857 | -7.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €64,900 | €58,800 | -€6,100 | -9.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €64,900 | €58,800 | -€6,100 | -9.4% |
| Profit (loss) carried forward | 14 | €263 | €506 | +€243 | +92.3% |
| Amounts payable | 17/49 | €2,215 | €34,104 | +€31,889 | +1,439% |
| Amounts payable within one year | 42/48 | €2,215 | €34,104 | +€31,889 | +1,439% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €867 | €4,335 | +€3,468 | +400% |
| Suppliers | 440/4 | €867 | €4,335 | +€3,468 | +400% |
| Taxes, remuneration and social security | 45 | €1,348 | €0 | -€1,348 | -100% |
| Taxes | 450/3 | €1,348 | €0 | -€1,348 | -100% |
| Other amounts payable | 47/48 | €0 | €29,761 | +€29,761 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,791 | €2,831 | +€41 | +1.5% |
| Other operating charges | 640/8 | €1,317 | €1,321 | +€5 | +0.4% |
| Gross operating margin | 9900 | €4,963 | €286 | -€4,677 | -94.2% |
| Operating profit (loss) | 9901 | €856 | -€3,866 | -€4,722 | |
| Financial income | 75/76B | €2,846 | €1,241 | -€1,605 | -56.4% |
| Recurring financial income | 75 | €2,846 | €1,241 | -€1,605 | -56.4% |
| Financial charges | 65/66B | €103 | €132 | +€29 | +27.8% |
| Recurring financial charges | 65 | €103 | €132 | +€29 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €3,598 | -€2,757 | -€6,356 | |
| Income taxes | 67/77 | €2,059 | €0 | -€2,059 | -100% |
| Profit (loss) for the period | 9904 | €1,540 | -€2,757 | -€4,297 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,540 | -€2,757 | -€4,297 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.