GREGORY LOSSON CONSULT: what changed
GREGORY LOSSON CONSULT
Largest movements
- Receivables within one year -€15,050
down €15,050 (-19.3%), from €77,838 to €62,788
of which Other amounts receivable: -€15,722
- Tangible fixed assets +€8,071
up €8,071 (+3,048%), from €265 to €8,336
- Cash -€4,008
down €4,008 (-5.1%), from €78,446 to €74,438
mainly Other debts (-€18,455) and Investment in fixed assets (net) (-€9,783)
- Other debts -€18,455
down €18,455 (-36.9%), from €50,000 to €31,545
- Current portion of long-term debt +€3,979
new in 2025: €3,979
- Trade debts -€3,179
down €3,179 (-30.5%), from €10,425 to €7,246
- Debts after one year +€2,723
new in 2025: €2,723
- Tax, wage and social debts +€1,982
up €1,982 (+29.0%), from €6,835 to €8,817
of which Remuneration and social security: +€2,353
- Gross operating margin -€46,598
down €46,598 (-74.5%), from €62,515 to €15,917
- Taxes -€13,397
down €13,397 (-58.6%), from €22,845 to €9,448
- Other operating charges +€2,466
up €2,466 (+637%), from €387 to €2,853
- Depreciation +€1,313
up €1,313 (+329%), from €399 to €1,712
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,859 | €158,413 | -€11,446 | -6.7% |
| Fixed assets | 21/28 | €11,491 | €19,562 | +€8,071 | +70.2% |
| Tangible fixed assets | 22/27 | €265 | €8,336 | +€8,071 | +3,048% |
| Furniture and vehicles | 24 | €265 | €8,336 | +€8,071 | +3,048% |
| Financial fixed assets | 28 | €11,226 | €11,226 | = | 0.0% |
| Current assets | 29/58 | €158,368 | €138,851 | -€19,517 | -12.3% |
| Amounts receivable within one year | 40/41 | €77,838 | €62,788 | -€15,050 | -19.3% |
| Trade receivables | 40 | €62,039 | €62,711 | +€672 | +1.1% |
| Other amounts receivable | 41 | €15,800 | €78 | -€15,722 | -99.5% |
| Cash at bank and in hand | 54/58 | €78,446 | €74,438 | -€4,008 | -5.1% |
| Deferred charges and accrued income | 490/1 | €2,083 | €1,624 | -€459 | -22.0% |
| Total equity and liabilities | 10/49 | €169,859 | €158,413 | -€11,446 | -6.7% |
| Equity | 10/15 | €99,787 | €101,381 | +€1,594 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,187 | €82,781 | +€1,594 | +2.0% |
| Distributable reserves | 133 | €81,187 | €82,781 | +€1,594 | +2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,071 | €57,031 | -€13,040 | -18.6% |
| Amounts payable after more than one year | 17 | - | €2,723 | +€2,723 | |
| Financial debts | 170/4 | - | €2,723 | +€2,723 | |
| Amounts payable within one year | 42/48 | €69,926 | €54,253 | -€15,673 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,979 | +€3,979 | |
| Financial debts | 43 | €2,667 | €2,667 | -€0 | 0.0% |
| Credit institutions | 430/8 | €2,667 | €2,667 | -€0 | 0.0% |
| Trade debts | 44 | €10,425 | €7,246 | -€3,179 | -30.5% |
| Suppliers | 440/4 | €10,425 | €7,246 | -€3,179 | -30.5% |
| Taxes, remuneration and social security | 45 | €6,835 | €8,817 | +€1,982 | +29.0% |
| Taxes | 450/3 | €6,835 | €6,464 | -€371 | -5.4% |
| Remuneration and social security | 454/9 | - | €2,353 | +€2,353 | |
| Other amounts payable | 47/48 | €50,000 | €31,545 | -€18,455 | -36.9% |
| Accrued charges and deferred income | 492/3 | €145 | €55 | -€90 | -62.0% |
| Non-recurring operating income | 76A | €0 | €283 | +€283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €1,712 | +€1,313 | +329% |
| Other operating charges | 640/8 | €387 | €2,853 | +€2,466 | +637% |
| Gross operating margin | 9900 | €62,515 | €15,917 | -€46,598 | -74.5% |
| Operating profit (loss) | 9901 | €61,728 | €11,351 | -€50,377 | -81.6% |
| Financial income | 75/76B | €444 | €429 | -€15 | -3.3% |
| Recurring financial income | 75 | €444 | €429 | -€15 | -3.3% |
| Financial charges | 65/66B | €718 | €739 | +€21 | +2.9% |
| Recurring financial charges | 65 | €718 | €739 | +€21 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €61,454 | €11,042 | -€50,412 | -82.0% |
| Income taxes | 67/77 | €22,845 | €9,448 | -€13,397 | -58.6% |
| Profit (loss) for the period | 9904 | €38,609 | €1,594 | -€37,015 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,609 | €1,594 | -€37,015 | -95.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.