G.P. CONSULT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
G.P. CONSULT
Largest movements
- Receivables within one year -€42,451
down €42,451 (-68.7%), from €61,790 to €19,339
of which Other amounts receivable: -€36,739
- Cash -€29,907
down €29,907 (-98.9%), from €30,240 to €334
mainly Tax, wage and social debts (-€47,676) and Net result for the year (-€28,383)
- Tangible fixed assets -€8,759
down €8,759 (-52.6%), from €16,650 to €7,891
of which Furniture and vehicles: -€7,848
- Tax, wage and social debts -€47,676
down €47,676 (-91.7%), from €51,973 to €4,297
- Profit (loss) carried forward -€28,383
down €28,383, from €1,651 to -€26,732
- Trade debts -€5,030
down €5,030 (-54.8%), from €9,178 to €4,148
- Gross operating margin -€43,219
down €43,219, from €34,163 to -€9,056
- Purchases and services +€10,164
new in 2025: €10,164
- Other operating charges -€8,926
down €8,926 (-85.0%), from €10,497 to €1,571
- Taxes -€8,270
down €8,270, from €6,293 to -€1,977
- Financial income -€2,330
no longer reported in 2025 (was €2,330)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,680 | €27,564 | -€81,117 | -74.6% |
| Fixed assets | 21/28 | €16,650 | €7,891 | -€8,759 | -52.6% |
| Tangible fixed assets | 22/27 | €16,650 | €7,891 | -€8,759 | -52.6% |
| Land and buildings | 22 | €8,802 | €7,891 | -€911 | -10.3% |
| Furniture and vehicles | 24 | €7,848 | - | -€7,848 | |
| Current assets | 29/58 | €92,030 | €19,672 | -€72,358 | -78.6% |
| Amounts receivable within one year | 40/41 | €61,790 | €19,339 | -€42,451 | -68.7% |
| Trade receivables | 40 | €14,922 | €9,210 | -€5,713 | -38.3% |
| Other amounts receivable | 41 | €46,868 | €10,129 | -€36,739 | -78.4% |
| Cash at bank and in hand | 54/58 | €30,240 | €334 | -€29,907 | -98.9% |
| Total equity and liabilities | 10/49 | €108,680 | €27,564 | -€81,117 | -74.6% |
| Equity | 10/15 | €47,351 | €18,968 | -€28,383 | -59.9% |
| Contributions | 10/11 | €42,200 | €42,200 | = | 0.0% |
| Reserves | 13 | €3,500 | €3,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,651 | -€26,732 | -€28,383 | |
| Amounts payable | 17/49 | €61,329 | €8,596 | -€52,734 | -86.0% |
| Amounts payable after more than one year | 17 | €150 | €150 | = | 0.0% |
| Trade debts | 175 | €150 | €150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,151 | €8,446 | -€52,706 | -86.2% |
| Trade debts | 44 | €9,178 | €4,148 | -€5,030 | -54.8% |
| Suppliers | 440/4 | €9,178 | €4,148 | -€5,030 | -54.8% |
| Taxes, remuneration and social security | 45 | €51,973 | €4,297 | -€47,676 | -91.7% |
| Taxes | 450/3 | €51,973 | €4,297 | -€47,676 | -91.7% |
| Accrued charges and deferred income | 492/3 | €28 | - | -€28 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €10,164 | +€10,164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,263 | €911 | -€352 | -27.9% |
| Other operating charges | 640/8 | €10,497 | €1,571 | -€8,926 | -85.0% |
| Non-recurring operating charges | 66A | - | €17,371 | +€17,371 | |
| Gross operating margin | 9900 | €34,163 | -€9,056 | -€43,219 | |
| Operating profit (loss) | 9901 | €22,403 | -€28,910 | -€51,313 | |
| Financial income | 75/76B | €2,330 | - | -€2,330 | |
| Recurring financial income | 75 | €2,330 | - | -€2,330 | |
| Financial charges | 65/66B | €1,256 | €1,450 | +€193 | +15.4% |
| Recurring financial charges | 65 | €1,256 | €1,450 | +€193 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €23,477 | -€30,359 | -€53,836 | |
| Income taxes | 67/77 | €6,293 | -€1,977 | -€8,270 | |
| Profit (loss) for the period | 9904 | €17,184 | -€28,383 | -€45,567 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,184 | -€28,383 | -€45,567 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.