Gregory Consult: 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.
Gregory Consult
Largest movements
- Receivables within one year -€11,077
down €11,077 (-33.7%), from €32,896 to €21,819
of which Trade receivables: -€9,806
- Deferred charges and accrued income -€4,937
down €4,937 (-32.5%), from €15,175 to €10,237
- Tangible fixed assets -€2,815
down €2,815 (-25.9%), from €10,884 to €8,068
of which Furniture and vehicles: -€2,536
- Reserves -€8,862
down €8,862 (-7.3%), from €122,084 to €113,222
of which Distributable reserves: -€8,862
- Trade debts -€8,069
down €8,069 (-86.9%), from €9,286 to €1,218
- Tax, wage and social debts -€5,380
down €5,380 (-24.0%), from €22,403 to €17,022
- Other debts +€4,736
up €4,736 (+105.7%), from €4,481 to €9,217
- Gross operating margin -€46,207
down €46,207 (-64.7%), from €71,426 to €25,219
- Taxes -€10,052
down €10,052 (-56.7%), from €17,729 to €7,677
- Other operating charges -€3,009
down €3,009 (-72.0%), from €4,179 to €1,170
- Financial charges +€3,004
up €3,004 (+79.8%), from €3,766 to €6,770
- Financial income -€767
down €767 (-51.4%), from €1,494 to €727
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 | €159,254 | €141,679 | -€17,575 | -11.0% |
| Fixed assets | 21/28 | €12,884 | €10,568 | -€2,315 | -18.0% |
| Tangible fixed assets | 22/27 | €10,884 | €8,068 | -€2,815 | -25.9% |
| Plant, machinery and equipment | 23 | €1,084 | €1,923 | +€840 | +77.5% |
| Furniture and vehicles | 24 | €6,494 | €3,957 | -€2,536 | -39.1% |
| Other tangible fixed assets | 26 | €3,306 | €2,188 | -€1,119 | -33.8% |
| Financial fixed assets | 28 | €2,000 | €2,500 | +€500 | +25.0% |
| Current assets | 29/58 | €146,370 | €131,111 | -€15,260 | -10.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €32,896 | €21,819 | -€11,077 | -33.7% |
| Trade receivables | 40 | €26,625 | €16,819 | -€9,806 | -36.8% |
| Other amounts receivable | 41 | €6,271 | €5,000 | -€1,271 | -20.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €98,299 | €99,054 | +€755 | +0.8% |
| Deferred charges and accrued income | 490/1 | €15,175 | €10,237 | -€4,937 | -32.5% |
| Total equity and liabilities | 10/49 | €159,254 | €141,679 | -€17,575 | -11.0% |
| Equity | 10/15 | €123,084 | €114,222 | -€8,862 | -7.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €122,084 | €113,222 | -€8,862 | -7.3% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €0 | -€100 | -100.0% |
| Other | 1319 | - | €100 | +€100 | |
| Distributable reserves | 133 | €121,984 | €113,122 | -€8,862 | -7.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,170 | €27,457 | -€8,713 | -24.1% |
| Amounts payable within one year | 42/48 | €36,170 | €27,457 | -€8,713 | -24.1% |
| Trade debts | 44 | €9,286 | €1,218 | -€8,069 | -86.9% |
| Suppliers | 440/4 | €9,286 | €1,218 | -€8,069 | -86.9% |
| Taxes, remuneration and social security | 45 | €22,403 | €17,022 | -€5,380 | -24.0% |
| Taxes | 450/3 | €22,403 | €17,022 | -€5,380 | -24.0% |
| Other amounts payable | 47/48 | €4,481 | €9,217 | +€4,736 | +105.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,423 | €5,347 | -€76 | -1.4% |
| Other operating charges | 640/8 | €4,179 | €1,170 | -€3,009 | -72.0% |
| Gross operating margin | 9900 | €71,426 | €25,219 | -€46,207 | -64.7% |
| Operating profit (loss) | 9901 | €61,825 | €18,703 | -€43,122 | -69.7% |
| Financial income | 75/76B | €1,494 | €727 | -€767 | -51.4% |
| Recurring financial income | 75 | €1,494 | €727 | -€767 | -51.4% |
| Financial charges | 65/66B | €3,766 | €6,770 | +€3,004 | +79.8% |
| Recurring financial charges | 65 | €3,766 | €6,770 | +€3,004 | +79.8% |
| Profit (loss) for the period before taxes | 9903 | €59,553 | €12,659 | -€46,894 | -78.7% |
| Income taxes | 67/77 | €17,729 | €7,677 | -€10,052 | -56.7% |
| Profit (loss) for the period | 9904 | €41,824 | €4,982 | -€36,842 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,824 | €4,982 | -€36,842 | -88.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.