GS CONSULT: 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.
GS CONSULT
Largest movements
- Cash +€42,993
up €42,993 (+283%), from €15,191 to €58,184
mainly Investment in fixed assets (net) (+€37,500) and Depreciation (+€18,840)
- Financial fixed assets -€37,500
down €37,500 (-71.4%), from €52,540 to €15,040
- Tangible fixed assets -€18,840
down €18,840 (-18.4%), from €102,447 to €83,606
of which Furniture and vehicles: -€14,318
- Receivables within one year +€4,968
up €4,968 (+11.3%), from €43,940 to €48,907
of which Other amounts receivable: +€18,682
- Debts after one year -€13,994
down €13,994 (-16.0%), from €87,309 to €73,315
- Trade debts -€13,618
down €13,618 (-76.1%), from €17,884 to €4,265
- Reserves +€10,000
up €10,000 (+28.6%), from €34,960 to €44,960
of which Distributable reserves: +€10,000
- Profit (loss) carried forward +€8,058
up €8,058 (+19.8%), from €40,740 to €48,798
- Gross operating margin -€25,135
down €25,135 (-36.1%), from €69,652 to €44,517
- Taxes -€6,159
down €6,159 (-60.2%), from €10,237 to €4,078
- Other operating charges -€1,521
down €1,521 (-43.4%), from €3,503 to €1,982
- Financial income +€939
up €939 (+337%), from €279 to €1,218
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,118 | €205,738 | -€8,380 | -3.9% |
| Fixed assets | 21/28 | €154,987 | €98,647 | -€56,340 | -36.4% |
| Tangible fixed assets | 22/27 | €102,447 | €83,606 | -€18,840 | -18.4% |
| Land and buildings | 22 | €61,806 | €57,283 | -€4,523 | -7.3% |
| Furniture and vehicles | 24 | €40,641 | €26,324 | -€14,318 | -35.2% |
| Financial fixed assets | 28 | €52,540 | €15,040 | -€37,500 | -71.4% |
| Current assets | 29/58 | €59,131 | €107,091 | +€47,961 | +81.1% |
| Amounts receivable within one year | 40/41 | €43,940 | €48,907 | +€4,968 | +11.3% |
| Trade receivables | 40 | €32,542 | €18,828 | -€13,714 | -42.1% |
| Other amounts receivable | 41 | €11,397 | €30,079 | +€18,682 | +164% |
| Cash at bank and in hand | 54/58 | €15,191 | €58,184 | +€42,993 | +283% |
| Total equity and liabilities | 10/49 | €214,118 | €205,738 | -€8,380 | -3.9% |
| Equity | 10/15 | €81,900 | €99,958 | +€18,058 | +22.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €34,960 | €44,960 | +€10,000 | +28.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,100 | €43,100 | +€10,000 | +30.2% |
| Profit (loss) carried forward | 14 | €40,740 | €48,798 | +€8,058 | +19.8% |
| Amounts payable | 17/49 | €132,219 | €105,781 | -€26,438 | -20.0% |
| Amounts payable after more than one year | 17 | €87,309 | €73,315 | -€13,994 | -16.0% |
| Financial debts | 170/4 | €87,309 | €73,315 | -€13,994 | -16.0% |
| Amounts payable within one year | 42/48 | €44,909 | €32,465 | -€12,444 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €13,694 | €13,994 | +€300 | +2.2% |
| Trade debts | 44 | €17,884 | €4,265 | -€13,618 | -76.1% |
| Suppliers | 440/4 | €17,884 | €4,265 | -€13,618 | -76.1% |
| Taxes, remuneration and social security | 45 | €12,246 | €13,121 | +€875 | +7.1% |
| Taxes | 450/3 | €12,246 | €13,121 | +€875 | +7.1% |
| Other amounts payable | 47/48 | €1,085 | €1,085 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,840 | €18,840 | = | 0.0% |
| Other operating charges | 640/8 | €3,503 | €1,982 | -€1,521 | -43.4% |
| Gross operating margin | 9900 | €69,652 | €44,517 | -€25,135 | -36.1% |
| Operating profit (loss) | 9901 | €47,309 | €23,694 | -€23,615 | -49.9% |
| Financial income | 75/76B | €279 | €1,218 | +€939 | +337% |
| Recurring financial income | 75 | €279 | €1,218 | +€939 | +337% |
| Financial charges | 65/66B | €2,891 | €2,776 | -€115 | -4.0% |
| Recurring financial charges | 65 | €2,518 | €2,776 | +€258 | +10.2% |
| Non-recurring financial charges | 66B | €373 | - | -€373 | |
| Profit (loss) for the period before taxes | 9903 | €44,696 | €22,136 | -€22,560 | -50.5% |
| Income taxes | 67/77 | €10,237 | €4,078 | -€6,159 | -60.2% |
| Profit (loss) for the period | 9904 | €34,459 | €18,058 | -€16,401 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,459 | €18,058 | -€16,401 | -47.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.