GP BELGIUM: 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.
GP BELGIUM
Largest movements
- Receivables within one year -€2,536
down €2,536 (-94.6%), from €2,681 to €145
of which Other amounts receivable: -€2,439
- Cash +€1,520
up €1,520 (+19,584%), from €8 to €1,527
mainly Other debts (+€26,419) and Receivables within one year (+€2,536)
- Tangible fixed assets -€528
down €528 (-27.9%), from €1,891 to €1,363
- Other debts +€26,419
new in 2025: €26,419
- Accrued charges and deferred income -€24,847
no longer reported in 2025 (was €24,847)
- Profit (loss) carried forward -€3,443
down €3,443 (-8.9%), from -€38,867 to -€42,310
- Trade debts +€327
new in 2025: €327
- Gross operating margin -€876
down €876 (-83.9%), from -€1,044 to -€1,920
- Other operating charges +€805
up €805 (+683%), from €118 to €923
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 | €4,580 | €3,035 | -€1,545 | -33.7% |
| Fixed assets | 21/28 | €1,891 | €1,363 | -€528 | -27.9% |
| Tangible fixed assets | 22/27 | €1,891 | €1,363 | -€528 | -27.9% |
| Plant, machinery and equipment | 23 | €1,891 | €1,363 | -€528 | -27.9% |
| Current assets | 29/58 | €2,689 | €1,672 | -€1,017 | -37.8% |
| Amounts receivable within one year | 40/41 | €2,681 | €145 | -€2,536 | -94.6% |
| Trade receivables | 40 | €97 | - | -€97 | |
| Other amounts receivable | 41 | €2,584 | €145 | -€2,439 | -94.4% |
| Cash at bank and in hand | 54/58 | €8 | €1,527 | +€1,520 | +19,584% |
| Total equity and liabilities | 10/49 | €4,580 | €3,035 | -€1,545 | -33.7% |
| Equity | 10/15 | -€20,267 | -€23,710 | -€3,443 | -17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,867 | -€42,310 | -€3,443 | -8.9% |
| Amounts payable | 17/49 | €24,847 | €26,745 | +€1,899 | +7.6% |
| Amounts payable within one year | 42/48 | - | €26,745 | +€26,745 | |
| Trade debts | 44 | - | €327 | +€327 | |
| Suppliers | 440/4 | - | €327 | +€327 | |
| Other amounts payable | 47/48 | - | €26,419 | +€26,419 | |
| Accrued charges and deferred income | 492/3 | €24,847 | - | -€24,847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €528 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €923 | +€805 | +683% |
| Gross operating margin | 9900 | -€1,044 | -€1,920 | -€876 | -83.9% |
| Operating profit (loss) | 9901 | -€1,690 | -€3,371 | -€1,681 | -99.5% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,757 | -€3,443 | -€1,686 | -96.0% |
| Profit (loss) for the period | 9904 | -€1,757 | -€3,443 | -€1,686 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,757 | -€3,443 | -€1,686 | -96.0% |
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 31 October 2026 via checked.be.