Gregal Consultancy: 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.
Gregal Consultancy
Largest movements
- Cash +€53,066
up €53,066 (+436.0%), from €12,170 to €65,236
mainly Net result for the year (+€54,704) and Tax, wage and social debts (+€28,666)
- Receivables within one year +€17,095
up €17,095 (+1105.1%), from €1,547 to €18,642
of which Trade receivables: +€17,990
- Tangible fixed assets +€5,463
up €5,463 (+493.8%), from €1,106 to €6,569
of which Furniture and vehicles: +€5,456
- Reserves +€53,871
up €53,871 (+1577.1%), from €3,416 to €57,287
- Tax, wage and social debts +€28,666
up €28,666 (+14267.4%), from €201 to €28,867
of which Taxes: +€27,040
- Other debts -€7,035
down €7,035 (-86.0%), from €8,183 to €1,148
- Gross operating margin +€70,807
up €70,807 (+1122.3%), from €6,309 to €77,116
- Taxes +€19,593
up €19,593 (+1151.9%), from €1,701 to €21,294
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 | €14,824 | €90,447 | +€75,623 | +510.2% |
| Fixed assets | 21/28 | €1,106 | €6,569 | +€5,463 | +493.8% |
| Tangible fixed assets | 22/27 | €1,106 | €6,569 | +€5,463 | +493.8% |
| Plant, machinery and equipment | 23 | €1,106 | €1,113 | +€6 | +0.6% |
| Furniture and vehicles | 24 | - | €5,456 | +€5,456 | |
| Current assets | 29/58 | €13,717 | €83,878 | +€70,160 | +511.5% |
| Amounts receivable within one year | 40/41 | €1,547 | €18,642 | +€17,095 | +1105.1% |
| Trade receivables | 40 | €651 | €18,642 | +€17,990 | +2761.5% |
| Other amounts receivable | 41 | €895 | - | -€895 | |
| Cash at bank and in hand | 54/58 | €12,170 | €65,236 | +€53,066 | +436.0% |
| Total equity and liabilities | 10/49 | €14,824 | €90,447 | +€75,623 | +510.2% |
| Equity | 10/15 | €6,416 | €60,287 | +€53,871 | +839.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,416 | €57,287 | +€53,871 | +1577.1% |
| Distributable reserves | 133 | €3,416 | €57,287 | +€53,871 | +1577.1% |
| Amounts payable | 17/49 | €8,408 | €30,160 | +€21,752 | +258.7% |
| Amounts payable within one year | 42/48 | €8,408 | €30,160 | +€21,752 | +258.7% |
| Trade debts | 44 | €24 | €145 | +€122 | +514.5% |
| Suppliers | 440/4 | €24 | €145 | +€122 | +514.5% |
| Taxes, remuneration and social security | 45 | €201 | €28,867 | +€28,666 | +14267.4% |
| Taxes | 450/3 | €201 | €27,241 | +€27,040 | +13458.3% |
| Remuneration and social security | 454/9 | - | €1,626 | +€1,626 | |
| Other amounts payable | 47/48 | €8,183 | €1,148 | -€7,035 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221 | €646 | +€425 | +192.7% |
| Other operating charges | 640/8 | €121 | €411 | +€290 | +240.2% |
| Gross operating margin | 9900 | €6,309 | €77,116 | +€70,807 | +1122.3% |
| Operating profit (loss) | 9901 | €5,968 | €76,059 | +€70,092 | +1174.6% |
| Financial charges | 65/66B | €18 | €61 | +€43 | +245.6% |
| Recurring financial charges | 65 | €18 | €61 | +€43 | +245.6% |
| Profit (loss) for the period before taxes | 9903 | €5,950 | €75,998 | +€70,048 | +1177.3% |
| Income taxes | 67/77 | €1,701 | €21,294 | +€19,593 | +1151.9% |
| Profit (loss) for the period | 9904 | €4,249 | €54,704 | +€50,455 | +1187.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,249 | €54,704 | +€50,455 | +1187.5% |
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 10 October 2026 via checked.be.