GREAT 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.
GREAT CONSULT
Largest movements
- Cash -€41,453
down €41,453 (-86.6%), from €47,878 to €6,425
mainly Debts after one year (-€141,007) and Investment in fixed assets (net) (-€81,654)
- Receivables within one year -€24,438
down €24,438 (-44.2%), from €55,266 to €30,828
- Debts after one year -€141,007
down €141,007 (-13.0%), from €1.1m to €945,542
of which Other amounts payable: -€156,686
- Profit (loss) carried forward +€39,561
up €39,561 (+81.3%), from €48,656 to €88,217
- Other debts +€30,580
new in 2026: €30,580
- Gross operating margin +€78,116
up €78,116 (+54.4%), from €143,688 to €221,804
- Financial charges +€33,205
up €33,205 (+198%), from €16,795 to €50,000
- Taxes +€27,200
up €27,200 (+2,337%), from €1,164 to €28,364
- Depreciation -€11,151
down €11,151 (-13.1%), from €84,993 to €73,842
- Staff costs -€8,589
down €8,589 (-36.6%), from €23,481 to €14,892
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,599,755 | €1,545,388 | -€54,366 | -3.4% |
| Fixed assets | 21/28 | €1,496,461 | €1,504,273 | +€7,812 | +0.5% |
| Tangible fixed assets | 22/27 | €1,496,461 | €1,504,273 | +€7,812 | +0.5% |
| Land and buildings | 22 | €1,239,014 | €1,199,645 | -€39,368 | -3.2% |
| Plant, machinery and equipment | 23 | €226,489 | €286,074 | +€59,585 | +26.3% |
| Furniture and vehicles | 24 | €30,958 | €18,554 | -€12,405 | -40.1% |
| Current assets | 29/58 | €103,293 | €41,115 | -€62,178 | -60.2% |
| Amounts receivable within one year | 40/41 | €55,266 | €30,828 | -€24,438 | -44.2% |
| Trade receivables | 40 | €55,266 | €30,828 | -€24,438 | -44.2% |
| Cash at bank and in hand | 54/58 | €47,878 | €6,425 | -€41,453 | -86.6% |
| Deferred charges and accrued income | 490/1 | €149 | €3,862 | +€3,713 | +2,496% |
| Total equity and liabilities | 10/49 | €1,599,755 | €1,545,388 | -€54,366 | -3.4% |
| Equity | 10/15 | €448,656 | €488,217 | +€39,561 | +8.8% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,656 | €88,217 | +€39,561 | +81.3% |
| Amounts payable | 17/49 | €1,151,099 | €1,057,171 | -€93,928 | -8.2% |
| Amounts payable after more than one year | 17 | €1,086,549 | €945,542 | -€141,007 | -13.0% |
| Financial debts | 170/4 | €391,246 | €406,925 | +€15,679 | +4.0% |
| Other amounts payable | 178/9 | €695,302 | €538,616 | -€156,686 | -22.5% |
| Amounts payable within one year | 42/48 | €64,074 | €111,415 | +€47,341 | +73.9% |
| Current portion of amounts payable after more than one year | 42 | €37,491 | €27,443 | -€10,047 | -26.8% |
| Trade debts | 44 | €4,224 | €15,836 | +€11,613 | +275% |
| Suppliers | 440/4 | €4,224 | €15,836 | +€11,613 | +275% |
| Taxes, remuneration and social security | 45 | €22,360 | €37,555 | +€15,196 | +68.0% |
| Taxes | 450/3 | €18,198 | €37,555 | +€19,357 | +106% |
| Remuneration and social security | 454/9 | €4,162 | - | -€4,162 | |
| Other amounts payable | 47/48 | - | €30,580 | +€30,580 | |
| Accrued charges and deferred income | 492/3 | €477 | €215 | -€262 | -54.9% |
| Non-recurring operating income | 76A | - | €13,029 | +€13,029 | |
| Remuneration, social security and pensions | 62 | €23,481 | €14,892 | -€8,589 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,993 | €73,842 | -€11,151 | -13.1% |
| Other operating charges | 640/8 | €7,727 | €15,149 | +€7,421 | +96.0% |
| Gross operating margin | 9900 | €143,688 | €221,804 | +€78,116 | +54.4% |
| Operating profit (loss) | 9901 | €27,486 | €117,922 | +€90,435 | +329% |
| Financial income | 75/76B | €0 | €3 | +€3 | +1,357% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1,357% |
| Financial charges | 65/66B | €16,795 | €50,000 | +€33,205 | +198% |
| Recurring financial charges | 65 | €16,795 | €50,000 | +€33,205 | +198% |
| Profit (loss) for the period before taxes | 9903 | €10,692 | €67,925 | +€57,233 | +535% |
| Income taxes | 67/77 | €1,164 | €28,364 | +€27,200 | +2,337% |
| Profit (loss) for the period | 9904 | €9,528 | €39,561 | +€30,033 | +315% |
| Profit (loss) for the period to be appropriated | 9905 | €9,528 | €39,561 | +€30,033 | +315% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.