GREGO - 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.
GREGO - CONSULTANCY
Largest movements
- Deferred charges and accrued income +€122,357
up €122,357 (+7,345%), from €1,666 to €124,023
- Receivables within one year -€33,060
down €33,060 (-41.1%), from €80,469 to €47,408
of which Trade receivables: -€38,830
- Tangible fixed assets +€8,729
up €8,729 (+48.4%), from €18,031 to €26,760
of which Furniture and vehicles: +€12,709
- Cash +€2,978
up €2,978 (+53,554%), from €6 to €2,983
- Profit (loss) carried forward +€117,245
no longer reported in 2025 (was -€117,245)
- Debts after one year -€20,000
no longer reported in 2025 (was €20,000)
- Tax, wage and social debts -€17,913
down €17,913 (-95.7%), from €18,712 to €799
of which Remuneration and social security: -€16,065
- Trade debts +€15,313
up €15,313 (+190%), from €8,070 to €23,383
- Reserves +€14,892
up €14,892 (+10.6%), from €140,319 to €155,212
of which Distributable reserves: +€14,892
- Gross operating margin +€272,012
up €272,012, from -€110,236 to €161,776
- Financial charges +€8,583
up €8,583 (+496%), from €1,731 to €10,314
- Taxes +€6,241
up €6,241 (+3,593%), from €174 to €6,415
- Depreciation +€5,400
up €5,400 (+171%), from €3,167 to €8,567
- Other operating charges +€3,082
up €3,082 (+154%), from €2,003 to €5,085
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,171 | €201,175 | +€101,004 | +101% |
| Fixed assets | 21/28 | €18,031 | €26,760 | +€8,729 | +48.4% |
| Tangible fixed assets | 22/27 | €18,031 | €26,760 | +€8,729 | +48.4% |
| Land and buildings | 22 | €15,891 | €13,250 | -€2,641 | -16.6% |
| Plant, machinery and equipment | 23 | €1,338 | - | -€1,338 | |
| Furniture and vehicles | 24 | €801 | €13,511 | +€12,709 | +1,586% |
| Current assets | 29/58 | €82,140 | €174,415 | +€92,275 | +112% |
| Amounts receivable within one year | 40/41 | €80,469 | €47,408 | -€33,060 | -41.1% |
| Trade receivables | 40 | €68,080 | €29,250 | -€38,830 | -57.0% |
| Other amounts receivable | 41 | €12,389 | €18,158 | +€5,769 | +46.6% |
| Cash at bank and in hand | 54/58 | €6 | €2,983 | +€2,978 | +53,554% |
| Deferred charges and accrued income | 490/1 | €1,666 | €124,023 | +€122,357 | +7,345% |
| Total equity and liabilities | 10/49 | €100,171 | €201,175 | +€101,004 | +101% |
| Equity | 10/15 | €41,674 | €173,812 | +€132,137 | +317% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,319 | €155,212 | +€14,892 | +10.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €138,459 | €153,352 | +€14,892 | +10.8% |
| Profit (loss) carried forward | 14 | -€117,245 | - | +€117,245 | |
| Amounts payable | 17/49 | €58,497 | €27,363 | -€31,133 | -53.2% |
| Amounts payable after more than one year | 17 | €20,000 | - | -€20,000 | |
| Financial debts | 170/4 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €38,497 | €27,363 | -€11,133 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,181 | +€3,181 | |
| Financial debts | 43 | €11,714 | - | -€11,714 | |
| Credit institutions | 430/8 | €11,714 | - | -€11,714 | |
| Trade debts | 44 | €8,070 | €23,383 | +€15,313 | +190% |
| Suppliers | 440/4 | €8,070 | €23,383 | +€15,313 | +190% |
| Taxes, remuneration and social security | 45 | €18,712 | €799 | -€17,913 | -95.7% |
| Taxes | 450/3 | €2,647 | €799 | -€1,848 | -69.8% |
| Remuneration and social security | 454/9 | €16,065 | - | -€16,065 | |
| Non-recurring operating income | 76A | €5,298 | - | -€5,298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,167 | €8,567 | +€5,400 | +171% |
| Other operating charges | 640/8 | €2,003 | €5,085 | +€3,082 | +154% |
| Gross operating margin | 9900 | -€110,236 | €161,776 | +€272,012 | |
| Operating profit (loss) | 9901 | -€115,406 | €148,124 | +€263,529 | |
| Financial income | 75/76B | €66 | €743 | +€677 | +1,032% |
| Recurring financial income | 75 | €66 | €743 | +€677 | +1,032% |
| Financial charges | 65/66B | €1,731 | €10,314 | +€8,583 | +496% |
| Recurring financial charges | 65 | €1,731 | €10,314 | +€8,583 | +496% |
| Profit (loss) for the period before taxes | 9903 | -€117,071 | €138,552 | +€255,624 | |
| Income taxes | 67/77 | €174 | €6,415 | +€6,241 | +3,593% |
| Profit (loss) for the period | 9904 | -€117,245 | €132,137 | +€249,382 | |
| Profit (loss) for the period to be appropriated | 9905 | -€117,245 | €132,137 | +€249,382 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 29 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.