"GSS 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.
"GSS Consulting"
Largest movements
- Cash +€45,479
up €45,479 (+51.7%), from €87,902 to €133,381
mainly Net result for the year (+€48,952) and Depreciation (+€10,458)
- Receivables within one year +€13,735
up €13,735 (+195%), from €7,035 to €20,770
of which Trade receivables: +€10,494
- Tangible fixed assets -€6,675
down €6,675 (-16.6%), from €40,114 to €33,440
- Deferred charges and accrued income +€2,724
up €2,724 (+229%), from €1,191 to €3,915
- Reserves +€115,075
new in 2025: €115,075
- Profit (loss) carried forward -€66,123
down €66,123 (-52.7%), from €125,402 to €59,279
- Tax, wage and social debts +€9,518
up €9,518 (+474%), from €2,009 to €11,527
of which Taxes: +€7,793
- Other debts -€4,533
down €4,533 (-65.4%), from €6,926 to €2,394
- Gross operating margin -€13,969
down €13,969 (-15.3%), from €91,073 to €77,104
- Depreciation +€5,380
up €5,380 (+106%), from €5,077 to €10,458
- Financial charges -€1,140
down €1,140 (-59.2%), from €1,925 to €785
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 | €136,243 | €191,505 | +€55,263 | +40.6% |
| Fixed assets | 21/28 | €40,114 | €33,440 | -€6,675 | -16.6% |
| Tangible fixed assets | 22/27 | €40,114 | €33,440 | -€6,675 | -16.6% |
| Furniture and vehicles | 24 | €40,114 | €33,440 | -€6,675 | -16.6% |
| Current assets | 29/58 | €96,128 | €158,066 | +€61,938 | +64.4% |
| Amounts receivable within one year | 40/41 | €7,035 | €20,770 | +€13,735 | +195% |
| Trade receivables | 40 | €3,877 | €14,371 | +€10,494 | +271% |
| Other amounts receivable | 41 | €3,158 | €6,398 | +€3,240 | +103% |
| Cash at bank and in hand | 54/58 | €87,902 | €133,381 | +€45,479 | +51.7% |
| Deferred charges and accrued income | 490/1 | €1,191 | €3,915 | +€2,724 | +229% |
| Total equity and liabilities | 10/49 | €136,243 | €191,505 | +€55,263 | +40.6% |
| Equity | 10/15 | €126,402 | €175,354 | +€48,952 | +38.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €115,075 | +€115,075 | |
| Distributable reserves | 133 | - | €115,075 | +€115,075 | |
| Profit (loss) carried forward | 14 | €125,402 | €59,279 | -€66,123 | -52.7% |
| Amounts payable | 17/49 | €9,841 | €16,151 | +€6,311 | +64.1% |
| Amounts payable within one year | 42/48 | €9,841 | €16,151 | +€6,311 | +64.1% |
| Trade debts | 44 | €905 | €2,231 | +€1,326 | +146% |
| Suppliers | 440/4 | €905 | €2,231 | +€1,326 | +146% |
| Taxes, remuneration and social security | 45 | €2,009 | €11,527 | +€9,518 | +474% |
| Taxes | 450/3 | €2,009 | €9,802 | +€7,793 | +388% |
| Remuneration and social security | 454/9 | - | €1,725 | +€1,725 | |
| Other amounts payable | 47/48 | €6,926 | €2,394 | -€4,533 | -65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,077 | €10,458 | +€5,380 | +106% |
| Other operating charges | 640/8 | €982 | €149 | -€833 | -84.9% |
| Gross operating margin | 9900 | €91,073 | €77,104 | -€13,969 | -15.3% |
| Operating profit (loss) | 9901 | €85,013 | €66,497 | -€18,516 | -21.8% |
| Financial charges | 65/66B | €1,925 | €785 | -€1,140 | -59.2% |
| Recurring financial charges | 65 | €1,925 | €785 | -€1,140 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €83,088 | €65,712 | -€17,376 | -20.9% |
| Income taxes | 67/77 | €16,965 | €16,760 | -€205 | -1.2% |
| Profit (loss) for the period | 9904 | €66,123 | €48,952 | -€17,171 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,123 | €48,952 | -€17,171 | -26.0% |
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 14 October 2026 via checked.be.