GSLJ 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.
GSLJ Consult
Largest movements
- Financial fixed assets +€386,911
up €386,911 (+22,928%), from €1,688 to €388,599
- Receivables within one year +€135,595
up €135,595 (+132%), from €102,784 to €238,380
of which Trade receivables: +€189,980
- Receivables after one year +€67,500
up €67,500 (+225%), from €30,000 to €97,500
- Tangible fixed assets -€23,111
down €23,111 (-19.9%), from €116,137 to €93,026
of which Furniture and vehicles: -€23,478
- Debts after one year +€298,616
up €298,616 (+222%), from €134,261 to €432,876
- Reserves +€154,641
up €154,641 (+262%), from €59,100 to €213,741
- Tax, wage and social debts +€59,379
up €59,379 (+286%), from €20,768 to €80,147
of which Taxes: +€54,779
- Current portion of long-term debt +€30,677
up €30,677 (+81.9%), from €37,436 to €68,112
- Other debts +€25,304
up €25,304 (+4,340%), from €583 to €25,887
- Gross operating margin +€150,037
up €150,037 (+155%), from €97,038 to €247,076
- Taxes +€38,814
up €38,814 (+251%), from €15,474 to €54,288
- Depreciation +€11,991
up €11,991 (+84.4%), from €14,216 to €26,207
- Financial charges +€7,945
up €7,945 (+117%), from €6,779 to €14,724
- Financial income +€3,244
new in 2025: €3,244
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 | €254,507 | €826,019 | +€571,512 | +225% |
| Fixed assets | 21/28 | €117,824 | €481,625 | +€363,801 | +309% |
| Tangible fixed assets | 22/27 | €116,137 | €93,026 | -€23,111 | -19.9% |
| Plant, machinery and equipment | 23 | €3,231 | €2,878 | -€352 | -10.9% |
| Furniture and vehicles | 24 | €112,906 | €89,428 | -€23,478 | -20.8% |
| Other tangible fixed assets | 26 | - | €720 | +€720 | |
| Financial fixed assets | 28 | €1,688 | €388,599 | +€386,911 | +22,928% |
| Current assets | 29/58 | €136,683 | €344,394 | +€207,711 | +152% |
| Amounts receivable after more than one year | 29 | €30,000 | €97,500 | +€67,500 | +225% |
| Other amounts receivable | 291 | €30,000 | €97,500 | +€67,500 | +225% |
| Amounts receivable within one year | 40/41 | €102,784 | €238,380 | +€135,595 | +132% |
| Trade receivables | 40 | €48,400 | €238,380 | +€189,980 | +393% |
| Other amounts receivable | 41 | €54,384 | €0 | -€54,384 | -100% |
| Cash at bank and in hand | 54/58 | €3,898 | €4,994 | +€1,096 | +28.1% |
| Deferred charges and accrued income | 490/1 | - | €3,520 | +€3,520 | |
| Total equity and liabilities | 10/49 | €254,507 | €826,019 | +€571,512 | +225% |
| Equity | 10/15 | €61,100 | €215,741 | +€154,641 | +253% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €59,100 | €213,741 | +€154,641 | +262% |
| Distributable reserves | 133 | €59,100 | €213,741 | +€154,641 | +262% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €193,407 | €610,278 | +€416,870 | +216% |
| Amounts payable after more than one year | 17 | €134,261 | €432,876 | +€298,616 | +222% |
| Financial debts | 170/4 | €134,261 | €432,876 | +€298,616 | +222% |
| Amounts payable within one year | 42/48 | €59,146 | €177,401 | +€118,255 | +200% |
| Current portion of amounts payable after more than one year | 42 | €37,436 | €68,112 | +€30,677 | +81.9% |
| Trade debts | 44 | €360 | €3,255 | +€2,896 | +805% |
| Suppliers | 440/4 | €360 | €3,255 | +€2,896 | +805% |
| Taxes, remuneration and social security | 45 | €20,768 | €80,147 | +€59,379 | +286% |
| Taxes | 450/3 | €20,768 | €75,547 | +€54,779 | +264% |
| Remuneration and social security | 454/9 | - | €4,600 | +€4,600 | |
| Other amounts payable | 47/48 | €583 | €25,887 | +€25,304 | +4,340% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,216 | €26,207 | +€11,991 | +84.4% |
| Other operating charges | 640/8 | €637 | €459 | -€178 | -27.9% |
| Gross operating margin | 9900 | €97,038 | €247,076 | +€150,037 | +155% |
| Operating profit (loss) | 9901 | €82,186 | €220,410 | +€138,224 | +168% |
| Financial income | 75/76B | - | €3,244 | +€3,244 | |
| Recurring financial income | 75 | - | €3,244 | +€3,244 | |
| Financial charges | 65/66B | €6,779 | €14,724 | +€7,945 | +117% |
| Recurring financial charges | 65 | €6,779 | €14,724 | +€7,945 | +117% |
| Profit (loss) for the period before taxes | 9903 | €75,407 | €208,930 | +€133,523 | +177% |
| Income taxes | 67/77 | €15,474 | €54,288 | +€38,814 | +251% |
| Profit (loss) for the period | 9904 | €59,933 | €154,641 | +€94,709 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €59,933 | €154,641 | +€94,709 | +158% |
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 29 October 2026 via checked.be.