GMP CONSULTING: what changed
GMP CONSULTING
Largest movements
- Cash +€24,462
up €24,462 (+37.7%), from €64,922 to €89,384
mainly Net result for the year (+€10,535) and Other debts (+€9,447)
- Receivables within one year -€3,270
down €3,270 (-20.1%), from €16,235 to €12,965
- Tangible fixed assets -€3,161
down €3,161 (-46.0%), from €6,865 to €3,704
of which Furniture and vehicles: -€2,444
- Reserves +€10,535
up €10,535 (+16.8%), from €62,545 to €73,080
- Other debts +€9,447
up €9,447 (+51.9%), from €18,210 to €27,657
- Trade debts -€2,874
down €2,874 (-91.4%), from €3,143 to €270
- Tax, wage and social debts +€1,086
up €1,086 (+55.4%), from €1,961 to €3,047
- Taxes +€1,157
up €1,157 (+29.7%), from €3,892 to €5,050
- Gross operating margin -€548
down €548 (-2.7%), from €20,113 to €19,565
- Depreciation -€251
down €251 (-7.3%), from €3,412 to €3,161
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,023 | €106,054 | +€18,031 | +20.5% |
| Fixed assets | 21/28 | €6,865 | €3,704 | -€3,161 | -46.0% |
| Tangible fixed assets | 22/27 | €6,865 | €3,704 | -€3,161 | -46.0% |
| Plant, machinery and equipment | 23 | €2,153 | €1,435 | -€718 | -33.3% |
| Furniture and vehicles | 24 | €4,713 | €2,269 | -€2,444 | -51.9% |
| Current assets | 29/58 | €81,158 | €102,350 | +€21,192 | +26.1% |
| Amounts receivable within one year | 40/41 | €16,235 | €12,965 | -€3,270 | -20.1% |
| Trade receivables | 40 | €16,235 | €12,965 | -€3,270 | -20.1% |
| Cash at bank and in hand | 54/58 | €64,922 | €89,384 | +€24,462 | +37.7% |
| Total equity and liabilities | 10/49 | €88,023 | €106,054 | +€18,031 | +20.5% |
| Equity | 10/15 | €64,545 | €75,080 | +€10,535 | +16.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €62,545 | €73,080 | +€10,535 | +16.8% |
| Distributable reserves | 133 | €62,545 | €73,080 | +€10,535 | +16.8% |
| Amounts payable | 17/49 | €23,479 | €30,974 | +€7,495 | +31.9% |
| Amounts payable within one year | 42/48 | €23,315 | €30,974 | +€7,659 | +32.9% |
| Trade debts | 44 | €3,143 | €270 | -€2,874 | -91.4% |
| Suppliers | 440/4 | €3,143 | €270 | -€2,874 | -91.4% |
| Taxes, remuneration and social security | 45 | €1,961 | €3,047 | +€1,086 | +55.4% |
| Taxes | 450/3 | €1,961 | €3,047 | +€1,086 | +55.4% |
| Other amounts payable | 47/48 | €18,210 | €27,657 | +€9,447 | +51.9% |
| Accrued charges and deferred income | 492/3 | €164 | €0 | -€164 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,412 | €3,161 | -€251 | -7.3% |
| Other operating charges | 640/8 | €701 | €729 | +€27 | +3.9% |
| Gross operating margin | 9900 | €20,113 | €19,565 | -€548 | -2.7% |
| Operating profit (loss) | 9901 | €16,000 | €15,675 | -€325 | -2.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €75 | €90 | +€15 | +19.8% |
| Recurring financial charges | 65 | €75 | €90 | +€15 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €15,925 | €15,585 | -€340 | -2.1% |
| Income taxes | 67/77 | €3,892 | €5,050 | +€1,157 | +29.7% |
| Profit (loss) for the period | 9904 | €12,033 | €10,535 | -€1,497 | -12.4% |
| Transfer from tax-exempt reserves | 789 | €182 | €0 | -€182 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €12,215 | €10,535 | -€1,679 | -13.7% |
Next steps
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 5 November 2026 via checked.be.