GS SERVICES & 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.
GS SERVICES & CONSULTING
Largest movements
- Cash +€54,975
up €54,975 (+161%), from €34,238 to €89,213
mainly Net result for the year (+€96,291) and Tax, wage and social debts (+€18,308)
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year +€12,114
up €12,114 (+56.9%), from €21,296 to €33,410
- Reserves +€95,432
up €95,432 (+285%), from €33,498 to €128,931
- Tax, wage and social debts +€18,308
up €18,308 (+92.5%), from €19,784 to €38,092
- Other debts +€2,129
up €2,129 (+159%), from €1,340 to €3,468
- Gross operating margin +€85,907
up €85,907 (+193%), from €44,604 to €130,512
- Taxes +€17,107
up €17,107 (+182%), from €9,397 to €26,504
- Other operating charges +€6,119
new in 2025: €6,119
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 | €59,279 | €173,703 | +€114,424 | +193% |
| Formation expenses | 20 | €1,650 | €0 | -€1,650 | -100% |
| Current assets | 29/58 | €57,629 | €173,703 | +€116,074 | +201% |
| Amounts receivable within one year | 40/41 | €21,296 | €33,410 | +€12,114 | +56.9% |
| Trade receivables | 40 | €21,296 | €33,410 | +€12,114 | +56.9% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €34,238 | €89,213 | +€54,975 | +161% |
| Deferred charges and accrued income | 490/1 | €2,095 | €1,080 | -€1,016 | -48.5% |
| Total equity and liabilities | 10/49 | €59,279 | €173,703 | +€114,424 | +193% |
| Equity | 10/15 | €36,498 | €131,931 | +€95,432 | +261% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,498 | €128,931 | +€95,432 | +285% |
| Distributable reserves | 133 | €33,498 | €128,931 | +€95,432 | +285% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,781 | €41,772 | +€18,991 | +83.4% |
| Amounts payable within one year | 42/48 | €22,781 | €41,599 | +€18,818 | +82.6% |
| Trade debts | 44 | €1,657 | €38 | -€1,619 | -97.7% |
| Suppliers | 440/4 | €1,657 | €38 | -€1,619 | -97.7% |
| Taxes, remuneration and social security | 45 | €19,784 | €38,092 | +€18,308 | +92.5% |
| Taxes | 450/3 | €19,784 | €38,092 | +€18,308 | +92.5% |
| Other amounts payable | 47/48 | €1,340 | €3,468 | +€2,129 | +159% |
| Accrued charges and deferred income | 492/3 | - | €174 | +€174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €828 | €1,650 | +€821 | +99.2% |
| Other operating charges | 640/8 | - | €6,119 | +€6,119 | |
| Gross operating margin | 9900 | €44,604 | €130,512 | +€85,907 | +193% |
| Operating profit (loss) | 9901 | €43,776 | €122,743 | +€78,967 | +180% |
| Financial income | 75/76B | €1 | €385 | +€384 | +64,043% |
| Recurring financial income | 75 | €1 | €385 | +€384 | +64,043% |
| Financial charges | 65/66B | €49 | €332 | +€283 | +583% |
| Recurring financial charges | 65 | €49 | €332 | +€283 | +583% |
| Profit (loss) for the period before taxes | 9903 | €43,728 | €122,796 | +€79,068 | +181% |
| Income taxes | 67/77 | €9,397 | €26,504 | +€17,107 | +182% |
| Profit (loss) for the period | 9904 | €34,331 | €96,291 | +€61,960 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €34,331 | €96,291 | +€61,960 | +180% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.