GP Conseils: 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 Conseils
Largest movements
- Deferred charges and accrued income +€28,102
new in 2025: €28,102
- Cash +€21,767
up €21,767 (+725.6%), from €3,000 to €24,767
mainly Net result for the year (+€49,520) and Tax, wage and social debts (+€5,548)
- Formation expenses -€888
down €888 (-33.6%), from €2,643 to €1,755
- Tangible fixed assets +€775
new in 2025: €775
- Receivables within one year +€744
new in 2025: €744
- Profit (loss) carried forward +€45,230
up €45,230, from -€603 to €44,627
- Tax, wage and social debts +€5,548
new in 2025: €5,548
of which Taxes: +€3,048
- Trade debts -€1,966
down €1,966 (-60.5%), from €3,246 to €1,281
- Other debts +€1,287
new in 2025: €1,287
- Gross operating margin +€66,178
up €66,178, from -€582 to €65,596
- Taxes +€13,788
new in 2025: €13,788
- Other operating charges +€1,139
new in 2025: €1,139
- Depreciation +€1,082
up €1,082 (+5087.3%), from €21 to €1,103
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 | €5,643 | €56,143 | +€50,500 | +894.9% |
| Formation expenses | 20 | €2,643 | €1,755 | -€888 | -33.6% |
| Fixed assets | 21/28 | - | €775 | +€775 | |
| Tangible fixed assets | 22/27 | - | €775 | +€775 | |
| Furniture and vehicles | 24 | - | €775 | +€775 | |
| Current assets | 29/58 | €3,000 | €53,613 | +€50,613 | +1687.1% |
| Amounts receivable within one year | 40/41 | - | €744 | +€744 | |
| Other amounts receivable | 41 | - | €744 | +€744 | |
| Cash at bank and in hand | 54/58 | €3,000 | €24,767 | +€21,767 | +725.6% |
| Deferred charges and accrued income | 490/1 | - | €28,102 | +€28,102 | |
| Total equity and liabilities | 10/49 | €5,643 | €56,143 | +€50,500 | +894.9% |
| Equity | 10/15 | €2,397 | €47,627 | +€45,230 | +1887.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€603 | €44,627 | +€45,230 | |
| Amounts payable | 17/49 | €3,246 | €8,516 | +€5,270 | +162.3% |
| Amounts payable within one year | 42/48 | €3,246 | €8,116 | +€4,870 | +150.0% |
| Trade debts | 44 | €3,246 | €1,281 | -€1,966 | -60.5% |
| Suppliers | 440/4 | €3,246 | €1,281 | -€1,966 | -60.5% |
| Taxes, remuneration and social security | 45 | - | €5,548 | +€5,548 | |
| Taxes | 450/3 | - | €3,048 | +€3,048 | |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | - | €1,287 | +€1,287 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21 | €1,103 | +€1,082 | +5087.3% |
| Other operating charges | 640/8 | - | €1,139 | +€1,139 | |
| Gross operating margin | 9900 | -€582 | €65,596 | +€66,178 | |
| Operating profit (loss) | 9901 | -€603 | €63,354 | +€63,957 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | - | €49 | +€49 | |
| Recurring financial charges | 65 | - | €49 | +€49 | |
| Profit (loss) for the period before taxes | 9903 | -€603 | €63,309 | +€63,912 | |
| Income taxes | 67/77 | - | €13,788 | +€13,788 | |
| Profit (loss) for the period | 9904 | -€603 | €49,520 | +€50,123 | |
| Profit (loss) for the period to be appropriated | 9905 | -€603 | €49,520 | +€50,123 |
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 8 October 2026 via checked.be.