GB CONSULT & ADMIN: what changed
Two fiscal 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.
GB CONSULT & ADMIN
Largest movements
- Cash +€20,054
up €20,054 (+30.8%), from €65,091 to €85,145
mainly Net result for the year (+€16,235) and Current investments (+€5,000)
- Receivables within one year +€5,925
up €5,925 (+493.8%), from €1,200 to €7,125
- Current investments -€5,000
down €5,000 (-12.2%), from €40,986 to €35,986
- Reserves +€16,235
up €16,235 (+27.6%), from €58,837 to €75,072
of which Distributable reserves: +€16,235
- Other debts +€3,138
up €3,138 (+48.9%), from €6,417 to €9,555
- Gross operating margin +€916
up €916 (+4.2%), from €21,561 to €22,477
- Financial income +€792
up €792 (+27.1%), from €2,926 to €3,718
- Financial charges +€552
new in 2025: €552
- Taxes +€450
up €450 (+6.0%), from €7,478 to €7,928
- Depreciation -€226
down €226 (-19.2%), from €1,178 to €952
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.
Cash bridge derived
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 | €109,185 | €129,212 | +€20,027 | +18.3% |
| Fixed assets | 21/28 | €1,908 | €956 | -€952 | -49.9% |
| Tangible fixed assets | 22/27 | €1,908 | €956 | -€952 | -49.9% |
| Plant, machinery and equipment | 23 | €396 | - | -€396 | |
| Furniture and vehicles | 24 | €1,512 | €956 | -€556 | -36.8% |
| Current assets | 29/58 | €107,277 | €128,256 | +€20,979 | +19.6% |
| Amounts receivable within one year | 40/41 | €1,200 | €7,125 | +€5,925 | +493.8% |
| Trade receivables | 40 | €1,200 | €7,125 | +€5,925 | +493.8% |
| Current investments | 50/53 | €40,986 | €35,986 | -€5,000 | -12.2% |
| Cash at bank and in hand | 54/58 | €65,091 | €85,145 | +€20,054 | +30.8% |
| Total equity and liabilities | 10/49 | €109,185 | €129,212 | +€20,027 | +18.3% |
| Equity | 10/15 | €98,837 | €115,072 | +€16,235 | +16.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €58,837 | €75,072 | +€16,235 | +27.6% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €54,837 | €71,072 | +€16,235 | +29.6% |
| Amounts payable | 17/49 | €10,348 | €14,140 | +€3,792 | +36.6% |
| Amounts payable within one year | 42/48 | €10,348 | €14,140 | +€3,792 | +36.6% |
| Taxes, remuneration and social security | 45 | €3,931 | €4,585 | +€654 | +16.6% |
| Taxes | 450/3 | €3,931 | €4,585 | +€654 | +16.6% |
| Other amounts payable | 47/48 | €6,417 | €9,555 | +€3,138 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,178 | €952 | -€226 | -19.2% |
| Other operating charges | 640/8 | €513 | €528 | +€15 | +2.9% |
| Gross operating margin | 9900 | €21,561 | €22,477 | +€916 | +4.2% |
| Operating profit (loss) | 9901 | €19,870 | €20,997 | +€1,127 | +5.7% |
| Financial income | 75/76B | €2,926 | €3,718 | +€792 | +27.1% |
| Recurring financial income | 75 | €2,926 | €3,718 | +€792 | +27.1% |
| Financial charges | 65/66B | - | €552 | +€552 | |
| Recurring financial charges | 65 | - | €552 | +€552 | |
| Profit (loss) for the period before taxes | 9903 | €22,796 | €24,163 | +€1,367 | +6.0% |
| Income taxes | 67/77 | €7,478 | €7,928 | +€450 | +6.0% |
| Profit (loss) for the period | 9904 | €15,318 | €16,235 | +€917 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,318 | €16,235 | +€917 | +6.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.