GRESSANI 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.
GRESSANI CONSULT
Largest movements
- Cash +€132,433
up €132,433 (+147.4%), from €89,859 to €222,292
mainly Current investments (+€120,000) and Net result for the year (+€11,122)
- Current investments -€120,000
no longer reported in 2025 (was €120,000)
- Receivables within one year -€7,003
down €7,003 (-49.9%), from €14,036 to €7,033
of which Other amounts receivable: -€5,707
- Tangible fixed assets +€3,070
up €3,070 (+670.1%), from €458 to €3,529
- Other debts +€8,080
up €8,080 (+145.1%), from €5,568 to €13,648
- Gross operating margin -€24,966
down €24,966 (-62.1%), from €40,180 to €15,214
- Taxes -€9,352
down €9,352 (-68.5%), from €13,658 to €4,306
- Depreciation +€698
up €698 (+145.7%), from €479 to €1,177
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 | €225,100 | €233,148 | +€8,047 | +3.6% |
| Fixed assets | 21/28 | €458 | €3,529 | +€3,070 | +670.1% |
| Tangible fixed assets | 22/27 | €458 | €3,529 | +€3,070 | +670.1% |
| Furniture and vehicles | 24 | €458 | €3,529 | +€3,070 | +670.1% |
| Current assets | 29/58 | €224,642 | €229,619 | +€4,977 | +2.2% |
| Amounts receivable within one year | 40/41 | €14,036 | €7,033 | -€7,003 | -49.9% |
| Trade receivables | 40 | €8,329 | €7,033 | -€1,296 | -15.6% |
| Other amounts receivable | 41 | €5,707 | - | -€5,707 | |
| Current investments | 50/53 | €120,000 | - | -€120,000 | |
| Cash at bank and in hand | 54/58 | €89,859 | €222,292 | +€132,433 | +147.4% |
| Deferred charges and accrued income | 490/1 | €747 | €294 | -€453 | -60.7% |
| Total equity and liabilities | 10/49 | €225,100 | €233,148 | +€8,047 | +3.6% |
| Equity | 10/15 | €217,587 | €217,709 | +€122 | +0.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €212,580 | €212,580 | = | 0.0% |
| Distributable reserves | 133 | €212,580 | €212,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7 | €129 | +€122 | +1697.2% |
| Amounts payable | 17/49 | €7,513 | €15,439 | +€7,926 | +105.5% |
| Amounts payable within one year | 42/48 | €7,513 | €15,439 | +€7,926 | +105.5% |
| Trade debts | 44 | €700 | €571 | -€129 | -18.5% |
| Suppliers | 440/4 | €700 | €571 | -€129 | -18.5% |
| Taxes, remuneration and social security | 45 | €1,245 | €1,220 | -€25 | -2.0% |
| Taxes | 450/3 | €1,245 | €1,220 | -€25 | -2.0% |
| Other amounts payable | 47/48 | €5,568 | €13,648 | +€8,080 | +145.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €1,177 | +€698 | +145.7% |
| Other operating charges | 640/8 | €962 | €928 | -€34 | -3.6% |
| Gross operating margin | 9900 | €40,180 | €15,214 | -€24,966 | -62.1% |
| Operating profit (loss) | 9901 | €38,738 | €13,109 | -€25,630 | -66.2% |
| Financial income | 75/76B | €2,148 | €2,486 | +€337 | +15.7% |
| Recurring financial income | 75 | €2,148 | €2,486 | +€337 | +15.7% |
| Financial charges | 65/66B | €141 | €166 | +€25 | +17.7% |
| Recurring financial charges | 65 | €141 | €166 | +€25 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €40,745 | €15,428 | -€25,317 | -62.1% |
| Income taxes | 67/77 | €13,658 | €4,306 | -€9,352 | -68.5% |
| Profit (loss) for the period | 9904 | €27,087 | €11,122 | -€15,965 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,087 | €11,122 | -€15,965 | -58.9% |
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.