G.P.O CONSULTING: what changed
What changed
G.P.O CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€171,326
2024 · €138,066+€33,260
Equity
€18,306
2024 · €301,980-€283,674
Cash
€203,413
2024 · €98,778+€104,635
Balance sheet total
€542,287
2024 · €354,944+€187,343
Largest movements
Assets
- Cash +€104,635
up €104,635 (+106%), from €98,778 to €203,413
mainly Other debts (+€455,970) and Net result for the year (+€171,326)
- Receivables after one year +€37,000
up €37,000 (+24.5%), from €151,220 to €188,220
- Tangible fixed assets +€26,170
up €26,170 (+39.3%), from €66,620 to €92,790
of which Plant, machinery and equipment: +€25,182
- Receivables within one year +€21,365
up €21,365 (+106%), from €20,086 to €41,450
of which Trade receivables: +€24,409
Equity and liabilities
- Other debts +€455,970
up €455,970 (+62,884%), from €725 to €456,695
- Reserves -€275,000
down €275,000 (-94.8%), from €290,000 to €15,000
- Profit (loss) carried forward -€8,674
down €8,674 (-96.6%), from €8,980 to €306
- Debts after one year +€7,591
up €7,591 (+30.6%), from €24,786 to €32,377
- Trade debts +€6,284
up €6,284 (+274%), from €2,294 to €8,578
Income statement
- Gross operating margin +€54,795
up €54,795 (+24.5%), from €223,691 to €278,486
- Taxes +€13,021
up €13,021 (+24.8%), from €52,403 to €65,424
- Other operating charges +€5,136
up €5,136 (+505%), from €1,017 to €6,152
- Depreciation +€4,439
up €4,439 (+141%), from €3,142 to €7,581
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.
Result 2024
€138,066
Gross operating margin
+€54,795
Staff costs
-€736
Depreciation
-€4,439
Write-downs
+€811
Other operating charges
-€5,136
Financial income
+€868
Financial charges
+€117
Taxes
-€13,021
Result 2025
€171,326
raises the resultlowers the result
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.
From operations
+€582,787
Investment
-€35,925
Financing
-€442,228
Cash 2024
€98,778
From operations (derived)
+€582,787
Net result for the year
+€171,326
Depreciation
+€7,581
Receivables after one year
-€37,000
Receivables within one year
-€21,365
Deferred charges and accrued income
+€4,000
Trade debts
+€6,284
Tax, wage and social debts
-€5,375
Advances received
+€1,428
Other debts
+€455,970
Accrued charges and deferred income
-€62
Investment (derived)
-€35,925
Investment in fixed assets (net)
-€32,325
Current investments
-€3,600
Financing
-€442,228
Debts after one year
+€7,591
Current portion of long-term debt
+€5,181
Contributions, distributions and other
-€455,000
Cash 2025
€203,413
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €354,944 | €542,287 | +€187,343 | +52.8% |
| Fixed assets | 21/28 | €70,272 | €95,016 | +€24,744 | +35.2% |
| Intangible fixed assets | 21 | €3,472 | €2,046 | -€1,426 | -41.1% |
| Tangible fixed assets | 22/27 | €66,620 | €92,790 | +€26,170 | +39.3% |
| Land and buildings | 22 | €50,000 | €50,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €25,182 | +€25,182 | |
| Furniture and vehicles | 24 | €1,811 | €4,484 | +€2,674 | +148% |
| Other tangible fixed assets | 26 | €14,809 | €13,124 | -€1,686 | -11.4% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €284,672 | €447,271 | +€162,599 | +57.1% |
| Amounts receivable after more than one year | 29 | €151,220 | €188,220 | +€37,000 | +24.5% |
| Other amounts receivable | 291 | €151,220 | €188,220 | +€37,000 | +24.5% |
| Amounts receivable within one year | 40/41 | €20,086 | €41,450 | +€21,365 | +106% |
| Trade receivables | 40 | €6,457 | €30,866 | +€24,409 | +378% |
| Other amounts receivable | 41 | €13,628 | €10,584 | -€3,044 | -22.3% |
| Current investments | 50/53 | €4,199 | €7,799 | +€3,600 | +85.7% |
| Cash at bank and in hand | 54/58 | €98,778 | €203,413 | +€104,635 | +106% |
| Deferred charges and accrued income | 490/1 | €10,389 | €6,389 | -€4,000 | -38.5% |
| Total equity and liabilities | 10/49 | €354,944 | €542,287 | +€187,343 | +52.8% |
| Equity | 10/15 | €301,980 | €18,306 | -€283,674 | -93.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €290,000 | €15,000 | -€275,000 | -94.8% |
| Distributable reserves | 133 | €290,000 | €15,000 | -€275,000 | -94.8% |
| Profit (loss) carried forward | 14 | €8,980 | €306 | -€8,674 | -96.6% |
| Amounts payable | 17/49 | €52,964 | €523,981 | +€471,017 | +889% |
| Amounts payable after more than one year | 17 | €24,786 | €32,377 | +€7,591 | +30.6% |
| Financial debts | 170/4 | €24,786 | €32,377 | +€7,591 | +30.6% |
| Amounts payable within one year | 42/48 | €28,049 | €491,537 | +€463,487 | +1,652% |
| Current portion of amounts payable after more than one year | 42 | €9,824 | €15,006 | +€5,181 | +52.7% |
| Trade debts | 44 | €2,294 | €8,578 | +€6,284 | +274% |
| Suppliers | 440/4 | €2,294 | €8,578 | +€6,284 | +274% |
| Advances received on contracts in progress | 46 | €250 | €1,678 | +€1,428 | +571% |
| Taxes, remuneration and social security | 45 | €14,956 | €9,581 | -€5,375 | -35.9% |
| Taxes | 450/3 | €11,684 | €6,175 | -€5,509 | -47.2% |
| Remuneration and social security | 454/9 | €3,271 | €3,406 | +€134 | +4.1% |
| Other amounts payable | 47/48 | €725 | €456,695 | +€455,970 | +62,884% |
| Accrued charges and deferred income | 492/3 | €129 | €67 | -€62 | -47.9% |
| Remuneration, social security and pensions | 62 | €23,777 | €24,513 | +€736 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,142 | €7,581 | +€4,439 | +141% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €406 | -€406 | -€811 | |
| Other operating charges | 640/8 | €1,017 | €6,152 | +€5,136 | +505% |
| Gross operating margin | 9900 | €223,691 | €278,486 | +€54,795 | +24.5% |
| Operating profit (loss) | 9901 | €195,349 | €240,646 | +€45,296 | +23.2% |
| Financial income | 75/76B | €4,796 | €5,664 | +€868 | +18.1% |
| Recurring financial income | 75 | €4,796 | €5,664 | +€868 | +18.1% |
| Financial charges | 65/66B | €9,676 | €9,559 | -€117 | -1.2% |
| Recurring financial charges | 65 | €9,676 | €9,559 | -€117 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €190,469 | €236,751 | +€46,281 | +24.3% |
| Income taxes | 67/77 | €52,403 | €65,424 | +€13,021 | +24.8% |
| Profit (loss) for the period | 9904 | €138,066 | €171,326 | +€33,260 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €138,066 | €171,326 | +€33,260 | +24.1% |
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Calculation and sources
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 8 November 2026 via checked.be.