G & P Consultancy: 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 Consultancy
Largest movements
- Receivables within one year +€62,872
up €62,872 (+113%), from €55,634 to €118,506
of which Trade receivables: +€102,618
- Cash -€44,538
down €44,538 (-45.5%), from €97,919 to €53,381
mainly Contributions, distributions and other (-€134,016) and Receivables within one year (-€62,872)
- Tangible fixed assets -€41,277
down €41,277 (-11.8%), from €348,918 to €307,641
of which Furniture and vehicles: -€32,352
- Deferred charges and accrued income +€26,881
up €26,881 (+273%), from €9,841 to €36,722
- Other debts +€64,100
up €64,100 (+236%), from €27,131 to €91,232
- Reserves -€47,491
down €47,491 (-13.7%), from €347,309 to €299,818
of which Distributable reserves: -€33,491
- Tax, wage and social debts +€23,465
up €23,465 (+82.7%), from €28,369 to €51,834
of which Taxes: +€35,093
- Current portion of long-term debt -€18,919
down €18,919 (-56.1%), from €33,732 to €14,813
- Debts after one year -€14,813
down €14,813 (-29.3%), from €50,583 to €35,770
- Gross operating margin +€7,407
up €7,407 (+4.1%), from €178,790 to €186,197
- Depreciation +€5,245
up €5,245 (+13.0%), from €40,219 to €45,464
- Taxes +€4,296
up €4,296 (+9.7%), from €44,195 to €48,491
- Financial income -€2,580
down €2,580 (-100.0%), from €2,580 to €0
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 | €512,312 | €516,250 | +€3,938 | +0.8% |
| Fixed assets | 21/28 | €348,918 | €307,641 | -€41,277 | -11.8% |
| Tangible fixed assets | 22/27 | €348,918 | €307,641 | -€41,277 | -11.8% |
| Land and buildings | 22 | €213,545 | €204,621 | -€8,925 | -4.2% |
| Furniture and vehicles | 24 | €133,834 | €101,482 | -€32,352 | -24.2% |
| Other tangible fixed assets | 26 | €1,539 | €1,539 | = | 0.0% |
| Current assets | 29/58 | €163,394 | €208,608 | +€45,215 | +27.7% |
| Amounts receivable within one year | 40/41 | €55,634 | €118,506 | +€62,872 | +113% |
| Trade receivables | 40 | €15,887 | €118,506 | +€102,618 | +646% |
| Other amounts receivable | 41 | €39,746 | €0 | -€39,746 | -100% |
| Cash at bank and in hand | 54/58 | €97,919 | €53,381 | -€44,538 | -45.5% |
| Deferred charges and accrued income | 490/1 | €9,841 | €36,722 | +€26,881 | +273% |
| Total equity and liabilities | 10/49 | €512,312 | €516,250 | +€3,938 | +0.8% |
| Equity | 10/15 | €365,909 | €318,418 | -€47,491 | -13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €347,309 | €299,818 | -€47,491 | -13.7% |
| Tax-exempt reserves | 132 | €14,000 | €0 | -€14,000 | -100% |
| Distributable reserves | 133 | €333,309 | €299,818 | -€33,491 | -10.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €146,403 | €197,832 | +€51,429 | +35.1% |
| Amounts payable after more than one year | 17 | €50,583 | €35,770 | -€14,813 | -29.3% |
| Financial debts | 170/4 | €50,583 | €35,770 | -€14,813 | -29.3% |
| Amounts payable within one year | 42/48 | €95,562 | €162,062 | +€66,501 | +69.6% |
| Current portion of amounts payable after more than one year | 42 | €33,732 | €14,813 | -€18,919 | -56.1% |
| Trade debts | 44 | €6,329 | €4,183 | -€2,146 | -33.9% |
| Suppliers | 440/4 | €6,329 | €4,183 | -€2,146 | -33.9% |
| Taxes, remuneration and social security | 45 | €28,369 | €51,834 | +€23,465 | +82.7% |
| Taxes | 450/3 | €16,742 | €51,834 | +€35,093 | +210% |
| Remuneration and social security | 454/9 | €11,628 | €0 | -€11,628 | -100% |
| Other amounts payable | 47/48 | €27,131 | €91,232 | +€64,100 | +236% |
| Accrued charges and deferred income | 492/3 | €259 | €0 | -€259 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,219 | €45,464 | +€5,245 | +13.0% |
| Other operating charges | 640/8 | €3,547 | €3,062 | -€484 | -13.7% |
| Gross operating margin | 9900 | €178,790 | €186,197 | +€7,407 | +4.1% |
| Operating profit (loss) | 9901 | €135,024 | €137,671 | +€2,647 | +2.0% |
| Financial income | 75/76B | €2,580 | €0 | -€2,580 | -100.0% |
| Recurring financial income | 75 | €2,580 | €0 | -€2,580 | -100.0% |
| Financial charges | 65/66B | €3,947 | €2,654 | -€1,293 | -32.7% |
| Recurring financial charges | 65 | €3,947 | €2,654 | -€1,293 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €133,658 | €135,017 | +€1,359 | +1.0% |
| Income taxes | 67/77 | €44,195 | €48,491 | +€4,296 | +9.7% |
| Profit (loss) for the period | 9904 | €89,463 | €86,525 | -€2,937 | -3.3% |
| Transfer from tax-exempt reserves | 789 | - | €14,000 | +€14,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €89,463 | €100,525 | +€11,063 | +12.4% |
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 21 October 2026 via checked.be.