GREMA 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.
GREMA CONSULTING
Largest movements
- Receivables within one year +€55,313
up €55,313 (+4,891%), from €1,131 to €56,443
of which Trade receivables: +€53,166
- Cash +€19,641
up €19,641 (+24,548%), from €80 to €19,721
mainly Net result for the year (+€51,963) and Tax, wage and social debts (+€20,485)
- Formation expenses -€2,501
down €2,501 (-100%), from €2,501 to €0
- Profit (loss) carried forward +€51,963
up €51,963, from -€288 to €51,675
- Tax, wage and social debts +€20,485
new in 2025: €20,485
- Gross operating margin +€68,092
up €68,092 (+1,072,316%), from €6 to €68,098
- Taxes +€13,293
new in 2025: €13,293
- Depreciation +€2,501
new in 2025: €2,501
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 | €3,712 | €76,164 | +€72,452 | +1,952% |
| Formation expenses | 20 | €2,501 | €0 | -€2,501 | -100% |
| Current assets | 29/58 | €1,211 | €76,164 | +€74,953 | +6,190% |
| Amounts receivable within one year | 40/41 | €1,131 | €56,443 | +€55,313 | +4,891% |
| Trade receivables | 40 | - | €53,166 | +€53,166 | |
| Other amounts receivable | 41 | €1,131 | €3,277 | +€2,147 | +190% |
| Cash at bank and in hand | 54/58 | €80 | €19,721 | +€19,641 | +24,548% |
| Total equity and liabilities | 10/49 | €3,712 | €76,164 | +€72,452 | +1,952% |
| Equity | 10/15 | €3,712 | €55,675 | +€51,963 | +1,400% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€288 | €51,675 | +€51,963 | |
| Amounts payable | 17/49 | - | €20,489 | +€20,489 | |
| Amounts payable within one year | 42/48 | - | €20,489 | +€20,489 | |
| Trade debts | 44 | - | €4 | +€4 | |
| Suppliers | 440/4 | - | €4 | +€4 | |
| Taxes, remuneration and social security | 45 | - | €20,485 | +€20,485 | |
| Taxes | 450/3 | - | €20,485 | +€20,485 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,501 | +€2,501 | |
| Other operating charges | 640/8 | €160 | €210 | +€50 | +31.1% |
| Gross operating margin | 9900 | €6 | €68,098 | +€68,092 | +1,072,316% |
| Operating profit (loss) | 9901 | -€154 | €65,388 | +€65,541 | |
| Financial charges | 65/66B | €135 | €131 | -€3 | -2.5% |
| Recurring financial charges | 65 | €135 | €131 | -€3 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€288 | €65,257 | +€65,545 | |
| Income taxes | 67/77 | - | €13,293 | +€13,293 | |
| Profit (loss) for the period | 9904 | -€288 | €51,963 | +€52,251 | |
| Profit (loss) for the period to be appropriated | 9905 | -€288 | €51,963 | +€52,251 |
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 28 October 2026 via checked.be.