GVA 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.
GVA Consulting
Largest movements
- Cash +€8,947
up €8,947 (+87.4%), from €10,239 to €19,186
mainly Receivables within one year (+€3,555) and Net result for the year (+€3,276)
- Receivables within one year -€3,555
down €3,555 (-62.6%), from €5,682 to €2,127
of which Trade receivables: -€4,040
- Deferred charges and accrued income +€1,549
up €1,549 (+956%), from €162 to €1,711
- Tangible fixed assets -€446
down €446 (-24.9%), from €1,789 to €1,343
- Profit (loss) carried forward +€3,277
up €3,277, from -€3,144 to €133
- Tax, wage and social debts +€1,721
up €1,721 (+323%), from €533 to €2,254
- Trade debts +€1,497
up €1,497 (+147%), from €1,017 to €2,514
- Purchases and services +€17,769
up €17,769 (+41.5%), from €42,800 to €60,569
- Turnover +€14,460
up €14,460 (+32.6%), from €44,398 to €58,858
- Gross operating margin +€4,133
up €4,133 (+258%), from €1,599 to €5,732
- Depreciation -€1,263
down €1,263 (-79.1%), from €1,596 to €333
- Financial charges +€993
up €993 (+736%), from €135 to €1,128
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 | €17,872 | €24,367 | +€6,495 | +36.3% |
| Fixed assets | 21/28 | €1,789 | €1,343 | -€446 | -24.9% |
| Tangible fixed assets | 22/27 | €1,789 | €1,343 | -€446 | -24.9% |
| Furniture and vehicles | 24 | €1,789 | €1,343 | -€446 | -24.9% |
| Current assets | 29/58 | €16,083 | €23,024 | +€6,941 | +43.2% |
| Amounts receivable within one year | 40/41 | €5,682 | €2,127 | -€3,555 | -62.6% |
| Trade receivables | 40 | €5,191 | €1,151 | -€4,040 | -77.8% |
| Other amounts receivable | 41 | €491 | €976 | +€485 | +98.8% |
| Cash at bank and in hand | 54/58 | €10,239 | €19,186 | +€8,947 | +87.4% |
| Deferred charges and accrued income | 490/1 | €162 | €1,711 | +€1,549 | +956% |
| Total equity and liabilities | 10/49 | €17,872 | €24,367 | +€6,495 | +36.3% |
| Equity | 10/15 | €16,256 | €19,533 | +€3,277 | +20.2% |
| Contributions | 10/11 | €19,400 | €19,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,144 | €133 | +€3,277 | |
| Amounts payable | 17/49 | €1,616 | €4,834 | +€3,218 | +199% |
| Amounts payable within one year | 42/48 | €1,616 | €4,834 | +€3,218 | +199% |
| Trade debts | 44 | €1,017 | €2,514 | +€1,497 | +147% |
| Suppliers | 440/4 | €1,017 | €2,514 | +€1,497 | +147% |
| Taxes, remuneration and social security | 45 | €533 | €2,254 | +€1,721 | +323% |
| Taxes | 450/3 | €533 | €2,254 | +€1,721 | +323% |
| Other amounts payable | 47/48 | €66 | €66 | = | 0.0% |
| Turnover | 70 | €44,398 | €58,858 | +€14,460 | +32.6% |
| Non-recurring operating income | 76A | - | €7,443 | +€7,443 | |
| Goods, raw materials, services and sundry goods | 60/61 | €42,800 | €60,569 | +€17,769 | +41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,596 | €333 | -€1,263 | -79.1% |
| Other operating charges | 640/8 | €906 | €823 | -€83 | -9.2% |
| Gross operating margin | 9900 | €1,599 | €5,732 | +€4,133 | +258% |
| Operating profit (loss) | 9901 | -€903 | €4,576 | +€5,479 | |
| Financial charges | 65/66B | €135 | €1,128 | +€993 | +736% |
| Recurring financial charges | 65 | €135 | €1,128 | +€993 | +736% |
| Profit (loss) for the period before taxes | 9903 | -€1,038 | €3,448 | +€4,486 | |
| Income taxes | 67/77 | €183 | €172 | -€11 | -6.0% |
| Profit (loss) for the period | 9904 | -€1,221 | €3,276 | +€4,497 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,221 | €3,276 | +€4,497 |
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 19 October 2026 via checked.be.