GP ADVISOR: what changed
Two fiscal 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.
GP ADVISOR
Largest movements
- Cash +€90,883
up €90,883 (+1614.7%), from €5,628 to €96,511
mainly Net result for the year (+€83,491) and Tax, wage and social debts (+€12,249)
- Deferred charges and accrued income +€6,200
new in 2025: €6,200
- Profit (loss) carried forward +€83,491
up €83,491, from -€5,845 to €77,646
- Tax, wage and social debts +€12,249
new in 2025: €12,249
- Gross operating margin +€114,252
up €114,252, from -€5,127 to €109,124
- Taxes +€19,411
new in 2025: €19,411
- Other operating charges +€4,745
up €4,745 (+1224.9%), from €387 to €5,132
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 | €58,283 | €154,378 | +€96,095 | +164.9% |
| Fixed assets | 21/28 | €51,667 | €51,667 | = | 0.0% |
| Financial fixed assets | 28 | €51,667 | €51,667 | = | 0.0% |
| Current assets | 29/58 | €6,616 | €102,711 | +€96,095 | +1452.4% |
| Amounts receivable within one year | 40/41 | €988 | €0 | -€988 | -100.0% |
| Other amounts receivable | 41 | €988 | €0 | -€988 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,628 | €96,511 | +€90,883 | +1614.7% |
| Deferred charges and accrued income | 490/1 | - | €6,200 | +€6,200 | |
| Total equity and liabilities | 10/49 | €58,283 | €154,378 | +€96,095 | +164.9% |
| Equity | 10/15 | €44,155 | €127,646 | +€83,491 | +189.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,845 | €77,646 | +€83,491 | |
| Amounts payable | 17/49 | €14,128 | €26,732 | +€12,604 | +89.2% |
| Amounts payable within one year | 42/48 | €14,128 | €26,732 | +€12,604 | +89.2% |
| Trade debts | 44 | €1,155 | €957 | -€198 | -17.1% |
| Suppliers | 440/4 | €1,155 | €957 | -€198 | -17.1% |
| Taxes, remuneration and social security | 45 | - | €12,249 | +€12,249 | |
| Taxes | 450/3 | - | €12,249 | +€12,249 | |
| Other amounts payable | 47/48 | €12,973 | €13,526 | +€553 | +4.3% |
| Other operating charges | 640/8 | €387 | €5,132 | +€4,745 | +1224.9% |
| Gross operating margin | 9900 | -€5,127 | €109,124 | +€114,252 | |
| Operating profit (loss) | 9901 | -€5,514 | €103,992 | +€109,507 | |
| Financial charges | 65/66B | €330 | €1,090 | +€760 | +230.2% |
| Recurring financial charges | 65 | €330 | €1,090 | +€760 | +230.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,845 | €102,902 | +€108,747 | |
| Income taxes | 67/77 | - | €19,411 | +€19,411 | |
| Profit (loss) for the period | 9904 | -€5,845 | €83,491 | +€89,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,845 | €83,491 | +€89,335 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.