GP CONSEIL: 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 CONSEIL
Largest movements
- Tangible fixed assets -€15,384
down €15,384 (-46.3%), from €33,199 to €17,816
of which Furniture and vehicles: -€14,243
- Debts after one year -€10,071
no longer reported in 2025 (was €10,071)
- Other debts -€3,163
down €3,163 (-72.7%), from €4,352 to €1,189
- Profit (loss) carried forward -€2,772
down €2,772 (-39.3%), from €7,046 to €4,275
- Gross operating margin -€915
down €915 (-6.2%), from €14,669 to €13,753
- Purchases and services +€767
up €767 (+4.4%), from €17,581 to €18,347
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 | €38,871 | €22,871 | -€16,000 | -41.2% |
| Fixed assets | 21/28 | €33,199 | €17,816 | -€15,384 | -46.3% |
| Tangible fixed assets | 22/27 | €33,199 | €17,816 | -€15,384 | -46.3% |
| Plant, machinery and equipment | 23 | €152 | €86 | -€66 | -43.6% |
| Furniture and vehicles | 24 | €29,825 | €15,581 | -€14,243 | -47.8% |
| Other tangible fixed assets | 26 | €3,223 | €2,149 | -€1,074 | -33.3% |
| Current assets | 29/58 | €5,672 | €5,055 | -€616 | -10.9% |
| Amounts receivable within one year | 40/41 | €647 | €605 | -€42 | -6.4% |
| Trade receivables | 40 | €647 | €605 | -€42 | -6.4% |
| Cash at bank and in hand | 54/58 | €3,527 | €3,155 | -€372 | -10.5% |
| Deferred charges and accrued income | 490/1 | €1,498 | €1,295 | -€203 | -13.5% |
| Total equity and liabilities | 10/49 | €38,871 | €22,871 | -€16,000 | -41.2% |
| Equity | 10/15 | €12,046 | €9,275 | -€2,772 | -23.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,046 | €4,275 | -€2,772 | -39.3% |
| Amounts payable | 17/49 | €26,825 | €13,596 | -€13,228 | -49.3% |
| Amounts payable after more than one year | 17 | €10,071 | - | -€10,071 | |
| Financial debts | 170/4 | €10,071 | - | -€10,071 | |
| Amounts payable within one year | 42/48 | €16,265 | €13,406 | -€2,859 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €10,071 | €10,071 | = | 0.0% |
| Trade debts | 44 | €110 | €280 | +€170 | +153.5% |
| Suppliers | 440/4 | €110 | €280 | +€170 | +153.5% |
| Taxes, remuneration and social security | 45 | €1,731 | €1,866 | +€135 | +7.8% |
| Taxes | 450/3 | €1,731 | €1,866 | +€135 | +7.8% |
| Other amounts payable | 47/48 | €4,352 | €1,189 | -€3,163 | -72.7% |
| Accrued charges and deferred income | 492/3 | €490 | €191 | -€299 | -61.0% |
| Turnover | 70 | €32,250 | €32,101 | -€149 | -0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,581 | €18,347 | +€767 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,311 | €15,384 | +€73 | +0.5% |
| Other operating charges | 640/8 | €423 | €530 | +€108 | +25.5% |
| Gross operating margin | 9900 | €14,669 | €13,753 | -€915 | -6.2% |
| Operating profit (loss) | 9901 | -€1,065 | -€2,161 | -€1,096 | -102.9% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €769 | €450 | -€319 | -41.5% |
| Recurring financial charges | 65 | €769 | €450 | -€319 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,826 | -€2,611 | -€785 | -43.0% |
| Income taxes | 67/77 | €177 | €161 | -€16 | -9.2% |
| Profit (loss) for the period | 9904 | -€2,003 | -€2,772 | -€769 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,003 | -€2,772 | -€769 | -38.4% |
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 10 October 2026 via checked.be.