GCP: 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.
GCP
Largest movements
- Cash +€2,458
up €2,458 (+99.4%), from €2,473 to €4,931
mainly Net result for the year (+€4,506) and Trade debts (+€1,018)
- Tangible fixed assets -€716
down €716 (-33.7%), from €2,127 to €1,411
of which Land and buildings: -€543
- Receivables within one year +€328
new in 2025: €328
- Profit (loss) carried forward +€4,506
up €4,506 (+18.3%), from -€24,643 to -€20,137
- Other debts -€2,541
down €2,541 (-16.2%), from €15,648 to €13,107
- Trade debts +€1,018
up €1,018 (+157.9%), from €645 to €1,663
- Tax, wage and social debts -€874
down €874 (-82.9%), from €1,054 to €180
- Gross operating margin +€1,675
up €1,675 (+30.4%), from €5,516 to €7,191
- Financial charges -€107
down €107 (-19.9%), from €539 to €431
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.
Cash bridge derived
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 | €6,430 | €8,540 | +€2,110 | +32.8% |
| Fixed assets | 21/28 | €3,958 | €3,241 | -€716 | -18.1% |
| Tangible fixed assets | 22/27 | €2,127 | €1,411 | -€716 | -33.7% |
| Land and buildings | 22 | €1,366 | €823 | -€543 | -39.7% |
| Plant, machinery and equipment | 23 | €761 | €588 | -€173 | -22.8% |
| Financial fixed assets | 28 | €1,831 | €1,831 | = | 0.0% |
| Current assets | 29/58 | €2,473 | €5,298 | +€2,826 | +114.3% |
| Amounts receivable within one year | 40/41 | - | €328 | +€328 | |
| Other amounts receivable | 41 | - | €328 | +€328 | |
| Cash at bank and in hand | 54/58 | €2,473 | €4,931 | +€2,458 | +99.4% |
| Deferred charges and accrued income | 490/1 | - | €39 | +€39 | |
| Total equity and liabilities | 10/49 | €6,430 | €8,540 | +€2,110 | +32.8% |
| Equity | 10/15 | -€10,916 | -€6,410 | +€4,506 | +41.3% |
| Contributions | 10/11 | €10,205 | €10,205 | = | 0.0% |
| Reserves | 13 | €3,522 | €3,522 | = | 0.0% |
| Distributable reserves | 133 | €3,522 | €3,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,643 | -€20,137 | +€4,506 | +18.3% |
| Amounts payable | 17/49 | €17,347 | €14,950 | -€2,397 | -13.8% |
| Amounts payable within one year | 42/48 | €17,347 | €14,950 | -€2,397 | -13.8% |
| Trade debts | 44 | €645 | €1,663 | +€1,018 | +157.9% |
| Suppliers | 440/4 | €645 | €1,663 | +€1,018 | +157.9% |
| Taxes, remuneration and social security | 45 | €1,054 | €180 | -€874 | -82.9% |
| Taxes | 450/3 | €1,054 | €180 | -€874 | -82.9% |
| Other amounts payable | 47/48 | €15,648 | €13,107 | -€2,541 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649 | €716 | +€68 | +10.4% |
| Other operating charges | 640/8 | €1,444 | €1,449 | +€5 | +0.4% |
| Gross operating margin | 9900 | €5,516 | €7,191 | +€1,675 | +30.4% |
| Operating profit (loss) | 9901 | €3,423 | €5,025 | +€1,602 | +46.8% |
| Financial income | 75/76B | €10 | €1 | -€9 | -86.3% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -86.3% |
| Financial charges | 65/66B | €539 | €431 | -€107 | -19.9% |
| Recurring financial charges | 65 | €539 | €431 | -€107 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €2,895 | €4,595 | +€1,700 | +58.7% |
| Income taxes | 67/77 | €91 | €88 | -€3 | -3.3% |
| Profit (loss) for the period | 9904 | €2,803 | €4,506 | +€1,703 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,803 | €4,506 | +€1,703 | +60.7% |
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 12 October 2026 via checked.be.