G.P. Consulting: 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. Consulting
Largest movements
- Cash +€36,063
up €36,063 (+88.0%), from €40,965 to €77,028
mainly Net result for the year (+€32,504) and Tax, wage and social debts (+€9,082)
- Receivables within one year +€6,824
up €6,824 (+41.8%), from €16,335 to €23,159
- Reserves +€31,671
up €31,671 (+97.0%), from €32,649 to €64,320
- Tax, wage and social debts +€9,082
up €9,082 (+54.2%), from €16,744 to €25,826
of which Taxes: +€10,882
- Other debts +€1,121
up €1,121 (+9.7%), from €11,575 to €12,696
- Depreciation +€911
up €911 (+37.7%), from €2,418 to €3,329
- Financial charges +€544
up €544 (+27.5%), from €1,978 to €2,522
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 | €67,960 | €109,966 | +€42,006 | +61.8% |
| Fixed assets | 21/28 | €8,630 | €8,632 | +€1 | 0.0% |
| Tangible fixed assets | 22/27 | €8,630 | €8,632 | +€1 | 0.0% |
| Plant, machinery and equipment | 23 | - | €1,797 | +€1,797 | |
| Furniture and vehicles | 24 | €8,630 | €6,835 | -€1,796 | -20.8% |
| Current assets | 29/58 | €59,329 | €101,334 | +€42,005 | +70.8% |
| Amounts receivable within one year | 40/41 | €16,335 | €23,159 | +€6,824 | +41.8% |
| Trade receivables | 40 | €16,335 | €23,159 | +€6,824 | +41.8% |
| Cash at bank and in hand | 54/58 | €40,965 | €77,028 | +€36,063 | +88.0% |
| Deferred charges and accrued income | 490/1 | €2,029 | €1,147 | -€883 | -43.5% |
| Total equity and liabilities | 10/49 | €67,960 | €109,966 | +€42,006 | +61.8% |
| Equity | 10/15 | €37,649 | €69,320 | +€31,671 | +84.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,649 | €64,320 | +€31,671 | +97.0% |
| Distributable reserves | 133 | €32,649 | €64,320 | +€31,671 | +97.0% |
| Amounts payable | 17/49 | €30,311 | €40,646 | +€10,335 | +34.1% |
| Amounts payable within one year | 42/48 | €30,311 | €39,673 | +€9,363 | +30.9% |
| Trade debts | 44 | €1,991 | €1,151 | -€840 | -42.2% |
| Suppliers | 440/4 | €1,991 | €1,151 | -€840 | -42.2% |
| Taxes, remuneration and social security | 45 | €16,744 | €25,826 | +€9,082 | +54.2% |
| Taxes | 450/3 | €13,144 | €24,026 | +€10,882 | +82.8% |
| Remuneration and social security | 454/9 | €3,600 | €1,800 | -€1,800 | -50.0% |
| Other amounts payable | 47/48 | €11,575 | €12,696 | +€1,121 | +9.7% |
| Accrued charges and deferred income | 492/3 | - | €972 | +€972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,418 | €3,329 | +€911 | +37.7% |
| Other operating charges | 640/8 | €65 | €241 | +€176 | +273% |
| Gross operating margin | 9900 | €46,702 | €47,148 | +€446 | +1.0% |
| Operating profit (loss) | 9901 | €44,219 | €43,577 | -€641 | -1.5% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €1,978 | €2,522 | +€544 | +27.5% |
| Recurring financial charges | 65 | €1,978 | €2,522 | +€544 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €42,256 | €41,055 | -€1,200 | -2.8% |
| Income taxes | 67/77 | €8,747 | €8,551 | -€196 | -2.2% |
| Profit (loss) for the period | 9904 | €33,508 | €32,504 | -€1,004 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,508 | €32,504 | -€1,004 | -3.0% |
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 31 October 2026 via checked.be.