GH2P 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.
GH2P Consult
Largest movements
- Tangible fixed assets -€19,171
down €19,171 (-25.8%), from €74,293 to €55,122
of which Furniture and vehicles: -€19,021
- Cash +€8,034
up €8,034 (+81.8%), from €9,817 to €17,851
mainly Depreciation (+€19,171) and Receivables within one year (+€6,129)
- Receivables within one year -€6,129
down €6,129 (-92.3%), from €6,638 to €509
of which Trade receivables: -€5,320
- Deferred charges and accrued income +€1,285
up €1,285 (+43.7%), from €2,940 to €4,225
- Debts after one year -€11,729
down €11,729 (-60.1%), from €19,503 to €7,775
- Current portion of long-term debt -€5,384
down €5,384 (-26.1%), from €20,646 to €15,262
- Reserves +€4,939
up €4,939 (+15.4%), from €32,167 to €37,106
of which Non-distributable reserves: +€37,106
- Trade debts -€2,567
down €2,567 (-50.4%), from €5,096 to €2,529
- Depreciation +€1,988
up €1,988 (+11.6%), from €17,183 to €19,171
- Gross operating margin +€1,664
up €1,664 (+5.6%), from €29,582 to €31,245
- Taxes +€314
up €314 (+6.7%), from €4,709 to €5,022
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 | €93,688 | €77,707 | -€15,981 | -17.1% |
| Fixed assets | 21/28 | €74,293 | €55,122 | -€19,171 | -25.8% |
| Tangible fixed assets | 22/27 | €74,293 | €55,122 | -€19,171 | -25.8% |
| Land and buildings | 22 | €300 | €150 | -€150 | -50.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €73,993 | €54,972 | -€19,021 | -25.7% |
| Current assets | 29/58 | €19,395 | €22,585 | +€3,190 | +16.4% |
| Amounts receivable within one year | 40/41 | €6,638 | €509 | -€6,129 | -92.3% |
| Trade receivables | 40 | €5,829 | €509 | -€5,320 | -91.3% |
| Other amounts receivable | 41 | €808 | - | -€808 | |
| Cash at bank and in hand | 54/58 | €9,817 | €17,851 | +€8,034 | +81.8% |
| Deferred charges and accrued income | 490/1 | €2,940 | €4,225 | +€1,285 | +43.7% |
| Total equity and liabilities | 10/49 | €93,688 | €77,707 | -€15,981 | -17.1% |
| Equity | 10/15 | €38,367 | €43,306 | +€4,939 | +12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,167 | €37,106 | +€4,939 | +15.4% |
| Non-distributable reserves | 130/1 | - | €37,106 | +€37,106 | |
| Other | 1319 | - | €37,106 | +€37,106 | |
| Distributable reserves | 133 | €32,167 | - | -€32,167 | |
| Amounts payable | 17/49 | €55,321 | €34,401 | -€20,920 | -37.8% |
| Amounts payable after more than one year | 17 | €19,503 | €7,775 | -€11,729 | -60.1% |
| Financial debts | 170/4 | €19,503 | €7,775 | -€11,729 | -60.1% |
| Amounts payable within one year | 42/48 | €35,128 | €26,627 | -€8,501 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €20,646 | €15,262 | -€5,384 | -26.1% |
| Trade debts | 44 | €5,096 | €2,529 | -€2,567 | -50.4% |
| Suppliers | 440/4 | €5,096 | €2,529 | -€2,567 | -50.4% |
| Taxes, remuneration and social security | 45 | €6,140 | €6,519 | +€379 | +6.2% |
| Taxes | 450/3 | €6,140 | €6,519 | +€379 | +6.2% |
| Other amounts payable | 47/48 | €3,245 | €2,316 | -€929 | -28.6% |
| Accrued charges and deferred income | 492/3 | €690 | - | -€690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,183 | €19,171 | +€1,988 | +11.6% |
| Other operating charges | 640/8 | €1,052 | €1,202 | +€150 | +14.3% |
| Gross operating margin | 9900 | €29,582 | €31,245 | +€1,664 | +5.6% |
| Operating profit (loss) | 9901 | €11,347 | €10,873 | -€475 | -4.2% |
| Financial charges | 65/66B | €641 | €912 | +€270 | +42.1% |
| Recurring financial charges | 65 | €641 | €912 | +€270 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €10,706 | €9,961 | -€745 | -7.0% |
| Income taxes | 67/77 | €4,709 | €5,022 | +€314 | +6.7% |
| Profit (loss) for the period | 9904 | €5,997 | €4,939 | -€1,059 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,997 | €4,939 | -€1,059 | -17.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.