G & P 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.
G & P Consult
Largest movements
- Tangible fixed assets -€32,830
down €32,830 (-44.8%), from €73,330 to €40,499
of which Furniture and vehicles: -€26,792
- Receivables within one year +€13,025
up €13,025 (+36.8%), from €35,380 to €48,405
of which Trade receivables: +€13,025
- Cash -€1,414
down €1,414 (-6.7%), from €21,132 to €19,718
mainly Debts after one year (-€18,688) and Receivables within one year (-€13,025)
- Debts after one year -€18,688
down €18,688 (-100%), from €18,688 to €0
- Profit (loss) carried forward -€3,055
down €3,055 (-325%), from -€940 to -€3,995
- Other debts +€2,329
up €2,329 (+148%), from €1,572 to €3,902
- Current portion of long-term debt -€1,516
down €1,516 (-7.5%), from €20,203 to €18,688
- Gross operating margin +€17,395
up €17,395 (+129%), from €13,449 to €30,843
- Depreciation +€382
up €382 (+1.2%), from €32,449 to €32,830
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 | €132,254 | €111,372 | -€20,882 | -15.8% |
| Fixed assets | 21/28 | €73,330 | €40,499 | -€32,830 | -44.8% |
| Tangible fixed assets | 22/27 | €73,330 | €40,499 | -€32,830 | -44.8% |
| Plant, machinery and equipment | 23 | €11,038 | €8,627 | -€2,411 | -21.8% |
| Furniture and vehicles | 24 | €51,368 | €24,576 | -€26,792 | -52.2% |
| Other tangible fixed assets | 26 | €10,924 | €7,296 | -€3,627 | -33.2% |
| Current assets | 29/58 | €58,924 | €70,872 | +€11,949 | +20.3% |
| Amounts receivable within one year | 40/41 | €35,380 | €48,405 | +€13,025 | +36.8% |
| Trade receivables | 40 | €35,375 | €48,400 | +€13,025 | +36.8% |
| Other amounts receivable | 41 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,132 | €19,718 | -€1,414 | -6.7% |
| Deferred charges and accrued income | 490/1 | €2,412 | €2,749 | +€338 | +14.0% |
| Total equity and liabilities | 10/49 | €132,254 | €111,372 | -€20,882 | -15.8% |
| Equity | 10/15 | €74,286 | €71,231 | -€3,055 | -4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,826 | €62,826 | = | 0.0% |
| Distributable reserves | 133 | €62,826 | €62,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€940 | -€3,995 | -€3,055 | -325% |
| Amounts payable | 17/49 | €57,968 | €40,141 | -€17,827 | -30.8% |
| Amounts payable after more than one year | 17 | €18,688 | €0 | -€18,688 | -100% |
| Financial debts | 170/4 | €18,688 | €0 | -€18,688 | -100% |
| Amounts payable within one year | 42/48 | €39,280 | €40,141 | +€861 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €20,203 | €18,688 | -€1,516 | -7.5% |
| Trade debts | 44 | €655 | €726 | +€71 | +10.9% |
| Suppliers | 440/4 | €655 | €726 | +€71 | +10.9% |
| Taxes, remuneration and social security | 45 | €16,850 | €16,826 | -€24 | -0.1% |
| Taxes | 450/3 | €16,850 | €16,826 | -€24 | -0.1% |
| Other amounts payable | 47/48 | €1,572 | €3,902 | +€2,329 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,449 | €32,830 | +€382 | +1.2% |
| Other operating charges | 640/8 | €994 | €696 | -€298 | -30.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €13,449 | €30,843 | +€17,395 | +129% |
| Operating profit (loss) | 9901 | -€19,993 | -€2,683 | +€17,311 | +86.6% |
| Financial income | 75/76B | €8 | €118 | +€110 | +1,344% |
| Recurring financial income | 75 | €8 | €118 | +€110 | +1,344% |
| Financial charges | 65/66B | €527 | €365 | -€162 | -30.8% |
| Recurring financial charges | 65 | €527 | €365 | -€162 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,512 | -€2,929 | +€17,583 | +85.7% |
| Income taxes | 67/77 | €141 | €126 | -€15 | -10.5% |
| Profit (loss) for the period | 9904 | -€20,653 | -€3,055 | +€17,597 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,653 | -€3,055 | +€17,597 | +85.2% |
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 25 October 2026 via checked.be.