GREG CONSULTING: what changed
Two fiscal 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.
GREG CONSULTING
Largest movements
- Cash -€52,390
down €52,390 (-23.0%), from €227,822 to €175,432
mainly Receivables within one year (-€51,297) and Trade debts (-€25,149)
- Receivables within one year +€51,297
up €51,297 (+195.4%), from €26,250 to €77,547
of which Other amounts receivable: +€51,297
- Trade debts -€25,149
down €25,149 (-75.1%), from €33,488 to €8,340
- Reserves +€15,434
up €15,434 (+11.6%), from €133,240 to €148,674
- Other debts +€5,926
up €5,926 (+113.2%), from €5,237 to €11,163
- Gross operating margin -€7,165
down €7,165 (-15.5%), from €46,098 to €38,932
- Financial income +€1,372
up €1,372 (+152394.4%), from €1 to €1,372
- Taxes -€1,369
down €1,369 (-10.3%), from €13,335 to €11,966
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.
Cash bridge derived
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 | €280,030 | €278,167 | -€1,863 | -0.7% |
| Fixed assets | 21/28 | €25,382 | €24,399 | -€984 | -3.9% |
| Tangible fixed assets | 22/27 | €25,332 | €24,399 | -€934 | -3.7% |
| Furniture and vehicles | 24 | €25,332 | €24,399 | -€934 | -3.7% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €254,648 | €253,769 | -€880 | -0.3% |
| Amounts receivable within one year | 40/41 | €26,250 | €77,547 | +€51,297 | +195.4% |
| Trade receivables | 40 | €26,250 | €26,250 | = | 0.0% |
| Other amounts receivable | 41 | - | €51,297 | +€51,297 | |
| Cash at bank and in hand | 54/58 | €227,822 | €175,432 | -€52,390 | -23.0% |
| Deferred charges and accrued income | 490/1 | €576 | €789 | +€213 | +37.0% |
| Total equity and liabilities | 10/49 | €280,030 | €278,167 | -€1,863 | -0.7% |
| Equity | 10/15 | €230,952 | €246,386 | +€15,434 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €133,240 | €148,674 | +€15,434 | +11.6% |
| Distributable reserves | 133 | €133,240 | €148,674 | +€15,434 | +11.6% |
| Profit (loss) carried forward | 14 | €91,512 | €91,512 | = | 0.0% |
| Amounts payable | 17/49 | €49,079 | €31,781 | -€17,297 | -35.2% |
| Amounts payable within one year | 42/48 | €49,079 | €31,781 | -€17,297 | -35.2% |
| Trade debts | 44 | €33,488 | €8,340 | -€25,149 | -75.1% |
| Suppliers | 440/4 | €33,488 | €8,340 | -€25,149 | -75.1% |
| Taxes, remuneration and social security | 45 | €10,353 | €12,279 | +€1,925 | +18.6% |
| Taxes | 450/3 | €10,353 | €9,779 | -€575 | -5.5% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €5,237 | €11,163 | +€5,926 | +113.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €934 | €934 | = | 0.0% |
| Other operating charges | 640/8 | €469 | €472 | +€3 | +0.7% |
| Gross operating margin | 9900 | €46,098 | €38,932 | -€7,165 | -15.5% |
| Operating profit (loss) | 9901 | €44,695 | €37,526 | -€7,169 | -16.0% |
| Financial income | 75/76B | €1 | €1,372 | +€1,372 | +152394.4% |
| Recurring financial income | 75 | €1 | €1,372 | +€1,372 | +152394.4% |
| Financial charges | 65/66B | €350 | €335 | -€15 | -4.2% |
| Recurring financial charges | 65 | €350 | €335 | -€15 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €44,345 | €38,563 | -€5,782 | -13.0% |
| Income taxes | 67/77 | €13,335 | €11,966 | -€1,369 | -10.3% |
| Profit (loss) for the period | 9904 | €31,010 | €26,597 | -€4,413 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,010 | €26,597 | -€4,413 | -14.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.