GP-Concepting: 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-Concepting
Largest movements
- Financial fixed assets +€67,500
up €67,500 (+16,875%), from €400 to €67,900
- Cash +€11,023
up €11,023 (+19.5%), from €56,518 to €67,540
mainly Debts after one year (+€67,500) and Net result for the year (+€21,601)
- Tangible fixed assets +€5,302
up €5,302 (+258%), from €2,057 to €7,359
- Debts after one year +€67,500
new in 2025: €67,500
- Reserves +€21,601
up €21,601 (+31.7%), from €68,166 to €89,768
- Other debts -€11,093
down €11,093 (-100%), from €11,093 to €0
- Tax, wage and social debts +€7,468
up €7,468 (+61.6%), from €12,131 to €19,599
of which Taxes: +€7,143
- Gross operating margin +€19,056
up €19,056 (+104%), from €18,292 to €37,348
- Taxes +€8,259
up €8,259 (+186%), from €4,445 to €12,704
- Other operating charges +€447
up €447 (+177%), from €253 to €700
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 | €111,602 | €196,387 | +€84,785 | +76.0% |
| Fixed assets | 21/28 | €2,457 | €75,259 | +€72,802 | +2,963% |
| Tangible fixed assets | 22/27 | €2,057 | €7,359 | +€5,302 | +258% |
| Furniture and vehicles | 24 | €2,057 | €7,359 | +€5,302 | +258% |
| Financial fixed assets | 28 | €400 | €67,900 | +€67,500 | +16,875% |
| Current assets | 29/58 | €109,145 | €121,127 | +€11,982 | +11.0% |
| Amounts receivable within one year | 40/41 | €52,118 | €53,587 | +€1,469 | +2.8% |
| Trade receivables | 40 | €46,984 | €47,053 | +€70 | +0.1% |
| Other amounts receivable | 41 | €5,135 | €6,534 | +€1,399 | +27.2% |
| Cash at bank and in hand | 54/58 | €56,518 | €67,540 | +€11,023 | +19.5% |
| Deferred charges and accrued income | 490/1 | €509 | €0 | -€509 | -100% |
| Total equity and liabilities | 10/49 | €111,602 | €196,387 | +€84,785 | +76.0% |
| Equity | 10/15 | €81,106 | €102,708 | +€21,601 | +26.6% |
| Contributions | 10/11 | €12,940 | €12,940 | = | 0.0% |
| Reserves | 13 | €68,166 | €89,768 | +€21,601 | +31.7% |
| Distributable reserves | 133 | €68,166 | €89,768 | +€21,601 | +31.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,496 | €93,679 | +€63,183 | +207% |
| Amounts payable after more than one year | 17 | - | €67,500 | +€67,500 | |
| Financial debts | 170/4 | - | €67,500 | +€67,500 | |
| Amounts payable within one year | 42/48 | €30,496 | €26,054 | -€4,442 | -14.6% |
| Financial debts | 43 | €1,224 | €0 | -€1,224 | -100% |
| Credit institutions | 430/8 | €1,224 | €0 | -€1,224 | -100% |
| Trade debts | 44 | €6,047 | €6,455 | +€407 | +6.7% |
| Suppliers | 440/4 | €6,047 | €6,455 | +€407 | +6.7% |
| Taxes, remuneration and social security | 45 | €12,131 | €19,599 | +€7,468 | +61.6% |
| Taxes | 450/3 | €10,081 | €17,224 | +€7,143 | +70.9% |
| Remuneration and social security | 454/9 | €2,050 | €2,375 | +€325 | +15.9% |
| Other amounts payable | 47/48 | €11,093 | €0 | -€11,093 | -100% |
| Accrued charges and deferred income | 492/3 | - | €125 | +€125 | |
| Non-recurring operating income | 76A | - | €8,026 | +€8,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,991 | €1,716 | -€275 | -13.8% |
| Other operating charges | 640/8 | €253 | €700 | +€447 | +177% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €18,292 | €37,348 | +€19,056 | +104% |
| Operating profit (loss) | 9901 | €16,048 | €34,932 | +€18,884 | +118% |
| Financial income | 75/76B | €58 | €59 | +€1 | +1.2% |
| Recurring financial income | 75 | €58 | €59 | +€1 | +1.2% |
| Financial charges | 65/66B | €568 | €686 | +€118 | +20.7% |
| Recurring financial charges | 65 | €568 | €686 | +€118 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €15,538 | €34,305 | +€18,767 | +121% |
| Income taxes | 67/77 | €4,445 | €12,704 | +€8,259 | +186% |
| Profit (loss) for the period | 9904 | €11,093 | €21,601 | +€10,509 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,093 | €21,601 | +€10,509 | +94.7% |
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 20 October 2026 via checked.be.