G.P. CONSTRUCTIONS: 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.
G.P. CONSTRUCTIONS
Largest movements
- Tangible fixed assets -€24,427
down €24,427 (-8.6%), from €285,676 to €261,249
of which Land and buildings: -€16,001
- Current investments -€13,892
down €13,892 (-3.4%), from €403,673 to €389,780
- Cash +€10,369
up €10,369 (+106.2%), from €9,762 to €20,131
mainly Depreciation (+€24,427) and Current investments (+€13,892)
- Stocks and contracts -€9,648
down €9,648 (-35.5%), from €27,192 to €17,544
- Other debts -€21,149
down €21,149 (-3.7%), from €577,479 to €556,330
- Profit (loss) carried forward -€15,424
down €15,424, from €796 to -€14,628
- Financial income +€5,664
up €5,664 (+71.2%), from €7,954 to €13,618
- Gross operating margin +€3,079
up €3,079 (+36.5%), from €8,439 to €11,518
- Financial charges -€644
down €644 (-6.9%), from €9,357 to €8,713
- Other operating charges -€378
down €378 (-4.9%), from €7,666 to €7,288
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 | €808,613 | €767,506 | -€41,107 | -5.1% |
| Fixed assets | 21/28 | €285,676 | €261,249 | -€24,427 | -8.6% |
| Tangible fixed assets | 22/27 | €285,676 | €261,249 | -€24,427 | -8.6% |
| Land and buildings | 22 | €256,088 | €240,087 | -€16,001 | -6.2% |
| Plant, machinery and equipment | 23 | €995 | €573 | -€422 | -42.4% |
| Furniture and vehicles | 24 | €28,592 | €20,589 | -€8,003 | -28.0% |
| Current assets | 29/58 | €522,937 | €506,257 | -€16,681 | -3.2% |
| Stocks and contracts in progress | 3 | €27,192 | €17,544 | -€9,648 | -35.5% |
| Stocks | 30/36 | €27,192 | €17,544 | -€9,648 | -35.5% |
| Amounts receivable within one year | 40/41 | €80,548 | €76,930 | -€3,618 | -4.5% |
| Trade receivables | 40 | €1,505 | €3,370 | +€1,864 | +123.9% |
| Other amounts receivable | 41 | €79,042 | €73,560 | -€5,482 | -6.9% |
| Current investments | 50/53 | €403,673 | €389,780 | -€13,892 | -3.4% |
| Cash at bank and in hand | 54/58 | €9,762 | €20,131 | +€10,369 | +106.2% |
| Deferred charges and accrued income | 490/1 | €1,764 | €1,872 | +€108 | +6.1% |
| Total equity and liabilities | 10/49 | €808,613 | €767,506 | -€41,107 | -5.1% |
| Equity | 10/15 | €203,717 | €188,293 | -€15,424 | -7.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €141,421 | €141,421 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,921 | €13,921 | = | 0.0% |
| Legal reserve | 130 | €13,921 | €13,921 | = | 0.0% |
| Distributable reserves | 133 | €127,500 | €127,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €796 | -€14,628 | -€15,424 | |
| Amounts payable | 17/49 | €604,896 | €579,213 | -€25,683 | -4.2% |
| Amounts payable after more than one year | 17 | €11,276 | €7,220 | -€4,056 | -36.0% |
| Financial debts | 170/4 | €11,276 | €7,220 | -€4,056 | -36.0% |
| Amounts payable within one year | 42/48 | €591,480 | €571,323 | -€20,157 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €3,862 | €4,056 | +€195 | +5.0% |
| Financial debts | 43 | €3,409 | €3,411 | +€2 | 0.0% |
| Credit institutions | 430/8 | €3,409 | €3,411 | +€2 | 0.0% |
| Trade debts | 44 | €1,592 | €4,791 | +€3,200 | +201.0% |
| Suppliers | 440/4 | €1,592 | €4,791 | +€3,200 | +201.0% |
| Taxes, remuneration and social security | 45 | €5,139 | €2,735 | -€2,404 | -46.8% |
| Taxes | 450/3 | €2,511 | €2,287 | -€224 | -8.9% |
| Remuneration and social security | 454/9 | €2,628 | €448 | -€2,180 | -83.0% |
| Other amounts payable | 47/48 | €577,479 | €556,330 | -€21,149 | -3.7% |
| Accrued charges and deferred income | 492/3 | €2,140 | €670 | -€1,470 | -68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,397 | €24,427 | +€30 | +0.1% |
| Other operating charges | 640/8 | €7,666 | €7,288 | -€378 | -4.9% |
| Gross operating margin | 9900 | €8,439 | €11,518 | +€3,079 | +36.5% |
| Operating profit (loss) | 9901 | -€23,624 | -€20,197 | +€3,428 | +14.5% |
| Financial income | 75/76B | €7,954 | €13,618 | +€5,664 | +71.2% |
| Recurring financial income | 75 | €7,954 | €13,618 | +€5,664 | +71.2% |
| Financial charges | 65/66B | €9,357 | €8,713 | -€644 | -6.9% |
| Recurring financial charges | 65 | €9,357 | €8,713 | -€644 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,028 | -€15,292 | +€9,736 | +38.9% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€25,156 | -€15,424 | +€9,732 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,156 | -€15,424 | +€9,732 | +38.7% |
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 3 October 2026 via checked.be.