GS2 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.
GS2 Consulting
Largest movements
- Cash +€87,703
up €87,703 (+90.2%), from €97,251 to €184,954
mainly Net result for the year (+€76,415) and Receivables within one year (+€13,995)
- Receivables within one year -€13,995
down €13,995 (-45.3%), from €30,877 to €16,882
- Reserves +€76,415
up €76,415 (+88.2%), from €86,627 to €163,043
- Tax, wage and social debts -€2,822
down €2,822 (-7.1%), from €39,613 to €36,790
of which Taxes: -€2,822
- Gross operating margin -€12,234
down €12,234 (-10.9%), from €111,886 to €99,652
- Taxes -€2,338
down €2,338 (-10.1%), from €23,198 to €20,860
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 | €129,689 | €203,405 | +€73,716 | +56.8% |
| Current assets | 29/58 | €129,689 | €203,405 | +€73,716 | +56.8% |
| Amounts receivable within one year | 40/41 | €30,877 | €16,882 | -€13,995 | -45.3% |
| Trade receivables | 40 | €30,877 | €16,882 | -€13,995 | -45.3% |
| Cash at bank and in hand | 54/58 | €97,251 | €184,954 | +€87,703 | +90.2% |
| Deferred charges and accrued income | 490/1 | €1,561 | €1,569 | +€7 | +0.5% |
| Total equity and liabilities | 10/49 | €129,689 | €203,405 | +€73,716 | +56.8% |
| Equity | 10/15 | €88,627 | €165,043 | +€76,415 | +86.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €86,627 | €163,043 | +€76,415 | +88.2% |
| Distributable reserves | 133 | €86,627 | €163,043 | +€76,415 | +88.2% |
| Amounts payable | 17/49 | €41,062 | €38,362 | -€2,699 | -6.6% |
| Amounts payable within one year | 42/48 | €40,702 | €38,002 | -€2,699 | -6.6% |
| Trade debts | 44 | €1,089 | €1,212 | +€123 | +11.3% |
| Suppliers | 440/4 | €1,089 | €1,212 | +€123 | +11.3% |
| Taxes, remuneration and social security | 45 | €39,613 | €36,790 | -€2,822 | -7.1% |
| Taxes | 450/3 | €37,613 | €34,790 | -€2,822 | -7.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €360 | €360 | = | 0.0% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €111,886 | €99,652 | -€12,234 | -10.9% |
| Operating profit (loss) | 9901 | €111,886 | €99,532 | -€12,354 | -11.0% |
| Financial charges | 65/66B | €2,060 | €2,257 | +€197 | +9.5% |
| Recurring financial charges | 65 | €2,060 | €2,257 | +€197 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €109,826 | €97,275 | -€12,551 | -11.4% |
| Income taxes | 67/77 | €23,198 | €20,860 | -€2,338 | -10.1% |
| Profit (loss) for the period | 9904 | €86,627 | €76,415 | -€10,212 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,627 | €76,415 | -€10,212 | -11.8% |
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 16 October 2026 via checked.be.