GRESS 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.
GRESS CONSULTING
Largest movements
- Receivables within one year +€7,552
up €7,552 (+1,126%), from €671 to €8,222
of which Trade receivables: +€4,002
- Cash +€2,102
up €2,102 (+368%), from €571 to €2,672
mainly Other debts (+€7,456) and Net result for the year (+€1,848)
- Stocks and contracts +€970
up €970 (+46.7%), from €2,079 to €3,049
- Tangible fixed assets +€759
up €759 (+61.2%), from €1,241 to €2,000
of which Furniture and vehicles: +€413
- Deferred charges and accrued income -€365
down €365 (-100%), from €365 to €0
- Other debts +€7,456
up €7,456 (+122%), from €6,087 to €13,544
- Profit (loss) carried forward +€1,848
up €1,848 (+30.2%), from -€6,113 to -€4,265
- Trade debts +€994
up €994, from €0 to €994
- Tax, wage and social debts +€719
up €719 (+62.5%), from €1,150 to €1,869
- Gross operating margin +€4,888
up €4,888, from -€585 to €4,303
- Taxes +€271
up €271, from €0 to €271
- Other operating charges +€262
up €262 (+524%), from €50 to €312
- Financial charges -€194
down €194 (-56.2%), from €345 to €151
- Depreciation -€191
down €191 (-10.0%), from €1,912 to €1,721
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 | €6,526 | €17,543 | +€11,017 | +169% |
| Fixed assets | 21/28 | €2,841 | €3,600 | +€759 | +26.7% |
| Tangible fixed assets | 22/27 | €1,241 | €2,000 | +€759 | +61.2% |
| Plant, machinery and equipment | 23 | - | €346 | +€346 | |
| Furniture and vehicles | 24 | €1,241 | €1,654 | +€413 | +33.3% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €3,685 | €13,943 | +€10,258 | +278% |
| Stocks and contracts in progress | 3 | €2,079 | €3,049 | +€970 | +46.7% |
| Stocks | 30/36 | €2,079 | €3,049 | +€970 | +46.7% |
| Amounts receivable within one year | 40/41 | €671 | €8,222 | +€7,552 | +1,126% |
| Trade receivables | 40 | €671 | €4,672 | +€4,002 | +597% |
| Other amounts receivable | 41 | - | €3,550 | +€3,550 | |
| Cash at bank and in hand | 54/58 | €571 | €2,672 | +€2,102 | +368% |
| Deferred charges and accrued income | 490/1 | €365 | €0 | -€365 | -100% |
| Total equity and liabilities | 10/49 | €6,526 | €17,543 | +€11,017 | +169% |
| Equity | 10/15 | -€1,012 | €836 | +€1,848 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €3,601 | €3,601 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,601 | €3,601 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,601 | €3,601 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,113 | -€4,265 | +€1,848 | +30.2% |
| Amounts payable | 17/49 | €7,538 | €16,707 | +€9,170 | +122% |
| Amounts payable within one year | 42/48 | €7,538 | €16,707 | +€9,170 | +122% |
| Trade debts | 44 | €0 | €994 | +€994 | |
| Suppliers | 440/4 | €0 | €994 | +€994 | |
| Advances received on contracts in progress | 46 | €300 | €300 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,150 | €1,869 | +€719 | +62.5% |
| Taxes | 450/3 | €1,150 | €1,869 | +€719 | +62.5% |
| Other amounts payable | 47/48 | €6,087 | €13,544 | +€7,456 | +122% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,912 | €1,721 | -€191 | -10.0% |
| Other operating charges | 640/8 | €50 | €312 | +€262 | +524% |
| Gross operating margin | 9900 | -€585 | €4,303 | +€4,888 | |
| Operating profit (loss) | 9901 | -€2,547 | €2,270 | +€4,817 | |
| Financial charges | 65/66B | €345 | €151 | -€194 | -56.2% |
| Recurring financial charges | 65 | €345 | €151 | -€194 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,892 | €2,119 | +€5,011 | |
| Income taxes | 67/77 | €0 | €271 | +€271 | |
| Profit (loss) for the period | 9904 | -€2,892 | €1,848 | +€4,740 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,892 | €1,848 | +€4,740 |
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 19 October 2026 via checked.be.