GVE 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.
GVE CONSULT
Largest movements
- Deferred charges and accrued income +€16,000
up €16,000 (+1,794%), from €892 to €16,892
- Cash -€10,858
down €10,858 (-49.9%), from €21,755 to €10,897
mainly Contributions, distributions and other (-€23,900) and Deferred charges and accrued income (-€16,000)
- Receivables after one year -€3,720
down €3,720 (-78.1%), from €4,765 to €1,045
- Receivables within one year +€1,625
up €1,625 (+14.0%), from €11,569 to €13,194
of which Other amounts receivable: +€1,220
- Reserves -€25,760
down €25,760 (-83.8%), from €30,738 to €4,978
of which Distributable reserves: -€25,760
- Other debts +€17,493
up €17,493 (+273%), from €6,407 to €23,900
- Profit (loss) carried forward +€14,775
up €14,775 (+75.2%), from -€19,657 to -€4,882
- Trade debts -€2,156
down €2,156 (-70.8%), from €3,043 to €888
- Tax, wage and social debts -€1,653
down €1,653 (-56.4%), from €2,931 to €1,278
of which Taxes: -€1,654
- Gross operating margin +€15,263
up €15,263, from -€698 to €14,565
- Depreciation -€1,710
down €1,710 (-83.1%), from €2,056 to €347
- Other operating charges +€550
up €550 (+146%), from €378 to €929
- Financial charges +€409
up €409 (+129%), from €316 to €725
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 | €42,062 | €44,762 | +€2,700 | +6.4% |
| Fixed assets | 21/28 | €3,082 | €2,735 | -€347 | -11.2% |
| Tangible fixed assets | 22/27 | €1,582 | €1,235 | -€347 | -21.9% |
| Furniture and vehicles | 24 | €296 | €147 | -€149 | -50.2% |
| Other tangible fixed assets | 26 | €1,286 | €1,088 | -€198 | -15.4% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €38,980 | €42,027 | +€3,047 | +7.8% |
| Amounts receivable after more than one year | 29 | €4,765 | €1,045 | -€3,720 | -78.1% |
| Other amounts receivable | 291 | €4,765 | €1,045 | -€3,720 | -78.1% |
| Amounts receivable within one year | 40/41 | €11,569 | €13,194 | +€1,625 | +14.0% |
| Trade receivables | 40 | €2,073 | €2,478 | +€405 | +19.5% |
| Other amounts receivable | 41 | €9,496 | €10,716 | +€1,220 | +12.8% |
| Cash at bank and in hand | 54/58 | €21,755 | €10,897 | -€10,858 | -49.9% |
| Deferred charges and accrued income | 490/1 | €892 | €16,892 | +€16,000 | +1,794% |
| Total equity and liabilities | 10/49 | €42,062 | €44,762 | +€2,700 | +6.4% |
| Equity | 10/15 | €29,681 | €18,696 | -€10,985 | -37.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,738 | €4,978 | -€25,760 | -83.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €30,738 | €4,978 | -€25,760 | -83.8% |
| Profit (loss) carried forward | 14 | -€19,657 | -€4,882 | +€14,775 | +75.2% |
| Amounts payable | 17/49 | €12,381 | €26,066 | +€13,685 | +111% |
| Amounts payable within one year | 42/48 | €12,381 | €26,066 | +€13,685 | +111% |
| Trade debts | 44 | €3,043 | €888 | -€2,156 | -70.8% |
| Suppliers | 440/4 | €3,043 | €888 | -€2,156 | -70.8% |
| Taxes, remuneration and social security | 45 | €2,931 | €1,278 | -€1,653 | -56.4% |
| Taxes | 450/3 | €2,883 | €1,229 | -€1,654 | -57.4% |
| Remuneration and social security | 454/9 | €48 | €50 | +€1 | +2.9% |
| Other amounts payable | 47/48 | €6,407 | €23,900 | +€17,493 | +273% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,056 | €347 | -€1,710 | -83.1% |
| Other operating charges | 640/8 | €378 | €929 | +€550 | +146% |
| Gross operating margin | 9900 | -€698 | €14,565 | +€15,263 | |
| Operating profit (loss) | 9901 | -€3,132 | €13,290 | +€16,422 | |
| Financial income | 75/76B | €435 | €561 | +€126 | +29.1% |
| Recurring financial income | 75 | €435 | €561 | +€126 | +29.1% |
| Financial charges | 65/66B | €316 | €725 | +€409 | +129% |
| Recurring financial charges | 65 | €316 | €725 | +€409 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€3,014 | €13,125 | +€16,139 | |
| Income taxes | 67/77 | €135 | €210 | +€75 | +55.1% |
| Profit (loss) for the period | 9904 | -€3,149 | €12,915 | +€16,065 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,149 | €12,915 | +€16,065 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.