GREGOV CONSULTING: 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.
GREGOV CONSULTING
Largest movements
- Current investments +€36,525
up €36,525 (+15.0%), from €242,959 to €279,484
- Tangible fixed assets -€13,742
down €13,742 (-23.3%), from €58,913 to €45,171
of which Furniture and vehicles: -€13,451
- Cash +€11,048
up €11,048 (+12.8%), from €86,371 to €97,419
mainly Net result for the year (+€28,556) and Depreciation (+€13,742)
- Reserves +€28,500
up €28,500 (+6.1%), from €464,600 to €493,100
- Tax, wage and social debts +€6,919
up €6,919 (+111%), from €6,257 to €13,176
- Financial income +€12,524
up €12,524 (+573%), from €2,184 to €14,708
of which Non-recurring financial income: +€11,317
- Depreciation +€7,300
up €7,300 (+113%), from €6,442 to €13,742
- Gross operating margin -€6,350
down €6,350 (-11.9%), from €53,451 to €47,100
- Taxes +€2,207
up €2,207 (+18.5%), from €11,947 to €14,154
- Other operating charges +€882
up €882 (+21.2%), from €4,169 to €5,050
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.
Derived cash bridge
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 | €492,634 | €527,755 | +€35,121 | +7.1% |
| Fixed assets | 21/28 | €142,131 | €131,178 | -€10,953 | -7.7% |
| Tangible fixed assets | 22/27 | €58,913 | €45,171 | -€13,742 | -23.3% |
| Plant, machinery and equipment | 23 | €338 | €47 | -€291 | -86.1% |
| Furniture and vehicles | 24 | €58,575 | €45,124 | -€13,451 | -23.0% |
| Financial fixed assets | 28 | €83,218 | €86,007 | +€2,789 | +3.4% |
| Current assets | 29/58 | €350,503 | €396,577 | +€46,074 | +13.1% |
| Amounts receivable within one year | 40/41 | €14,848 | €16,250 | +€1,403 | +9.4% |
| Trade receivables | 40 | €14,848 | €16,250 | +€1,403 | +9.4% |
| Current investments | 50/53 | €242,959 | €279,484 | +€36,525 | +15.0% |
| Cash at bank and in hand | 54/58 | €86,371 | €97,419 | +€11,048 | +12.8% |
| Deferred charges and accrued income | 490/1 | €6,325 | €3,424 | -€2,901 | -45.9% |
| Total equity and liabilities | 10/49 | €492,634 | €527,755 | +€35,121 | +7.1% |
| Equity | 10/15 | €480,311 | €508,867 | +€28,556 | +5.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €464,600 | €493,100 | +€28,500 | +6.1% |
| Distributable reserves | 133 | €464,600 | €493,100 | +€28,500 | +6.1% |
| Profit (loss) carried forward | 14 | €711 | €767 | +€56 | +7.9% |
| Amounts payable | 17/49 | €12,323 | €18,888 | +€6,565 | +53.3% |
| Amounts payable within one year | 42/48 | €12,323 | €18,888 | +€6,565 | +53.3% |
| Financial debts | 43 | €671 | €755 | +€85 | +12.6% |
| Credit institutions | 430/8 | €671 | €755 | +€85 | +12.6% |
| Trade debts | 44 | €177 | €234 | +€57 | +32.4% |
| Suppliers | 440/4 | €177 | €234 | +€57 | +32.4% |
| Taxes, remuneration and social security | 45 | €6,257 | €13,176 | +€6,919 | +111% |
| Taxes | 450/3 | €6,257 | €13,176 | +€6,919 | +111% |
| Other amounts payable | 47/48 | €5,218 | €4,721 | -€497 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,442 | €13,742 | +€7,300 | +113% |
| Other operating charges | 640/8 | €4,169 | €5,050 | +€882 | +21.2% |
| Non-recurring operating charges | 66A | €7,930 | - | -€7,930 | |
| Gross operating margin | 9900 | €53,451 | €47,100 | -€6,350 | -11.9% |
| Operating profit (loss) | 9901 | €34,910 | €28,307 | -€6,602 | -18.9% |
| Financial income | 75/76B | €2,184 | €14,708 | +€12,524 | +573% |
| Recurring financial income | 75 | €2,184 | €3,391 | +€1,207 | +55.3% |
| Non-recurring financial income | 76B | - | €11,317 | +€11,317 | |
| Financial charges | 65/66B | €511 | €305 | -€206 | -40.3% |
| Recurring financial charges | 65 | €511 | €305 | -€206 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €36,583 | €42,710 | +€6,127 | +16.7% |
| Income taxes | 67/77 | €11,947 | €14,154 | +€2,207 | +18.5% |
| Profit (loss) for the period | 9904 | €24,636 | €28,556 | +€3,920 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,636 | €28,556 | +€3,920 | +15.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.