GP CONSULT: 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 CONSULT
Largest movements
- Financial fixed assets +€30,000
up €30,000 (+26.5%), from €113,274 to €143,274
- Receivables within one year +€15,705
up €15,705 (+434.4%), from €3,616 to €19,321
of which Trade receivables: +€17,385
- Tangible fixed assets -€7,963
down €7,963 (-39.8%), from €20,029 to €12,067
- Profit (loss) carried forward +€28,016
up €28,016 (+86.1%), from -€32,549 to -€4,533
- Tax, wage and social debts +€6,068
up €6,068 (+1224.5%), from €496 to €6,563
- Gross operating margin +€98,189
up €98,189, from -€60,504 to €37,685
- Taxes -€3,621
down €3,621, from €3,471 to -€151
- Financial income -€1,349
down €1,349 (-40.7%), from €3,310 to €1,961
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 | €442,797 | €477,389 | +€34,592 | +7.8% |
| Fixed assets | 21/28 | €133,304 | €155,341 | +€22,037 | +16.5% |
| Tangible fixed assets | 22/27 | €20,029 | €12,067 | -€7,963 | -39.8% |
| Furniture and vehicles | 24 | €20,029 | €12,067 | -€7,963 | -39.8% |
| Financial fixed assets | 28 | €113,274 | €143,274 | +€30,000 | +26.5% |
| Current assets | 29/58 | €309,493 | €322,047 | +€12,555 | +4.1% |
| Amounts receivable within one year | 40/41 | €3,616 | €19,321 | +€15,705 | +434.4% |
| Trade receivables | 40 | €1,936 | €19,321 | +€17,385 | +898.0% |
| Other amounts receivable | 41 | €1,680 | - | -€1,680 | |
| Cash at bank and in hand | 54/58 | €305,877 | €302,727 | -€3,150 | -1.0% |
| Total equity and liabilities | 10/49 | €442,797 | €477,389 | +€34,592 | +7.8% |
| Equity | 10/15 | €440,353 | €468,369 | +€28,016 | +6.4% |
| Contributions | 10/11 | €261,592 | €261,592 | = | 0.0% |
| Reserves | 13 | €211,310 | €211,310 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,200 | €13,200 | = | 0.0% |
| Distributable reserves | 133 | €196,251 | €196,251 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,549 | -€4,533 | +€28,016 | +86.1% |
| Amounts payable | 17/49 | €2,443 | €9,020 | +€6,576 | +269.1% |
| Amounts payable within one year | 42/48 | €2,443 | €9,020 | +€6,576 | +269.1% |
| Trade debts | 44 | €1,948 | €2,456 | +€509 | +26.1% |
| Suppliers | 440/4 | €1,948 | €2,456 | +€509 | +26.1% |
| Taxes, remuneration and social security | 45 | €496 | €6,563 | +€6,068 | +1224.5% |
| Taxes | 450/3 | €496 | €6,563 | +€6,068 | +1224.5% |
| Non-recurring operating income | 76A | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,437 | €10,340 | -€97 | -0.9% |
| Other operating charges | 640/8 | €943 | €633 | -€310 | -32.9% |
| Non-recurring operating charges | 66A | €24 | €67 | +€43 | +181.9% |
| Gross operating margin | 9900 | -€60,504 | €37,685 | +€98,189 | |
| Operating profit (loss) | 9901 | -€71,908 | €26,644 | +€98,553 | |
| Financial income | 75/76B | €3,310 | €1,961 | -€1,349 | -40.7% |
| Recurring financial income | 75 | €3,310 | €1,961 | -€1,349 | -40.7% |
| Financial charges | 65/66B | €1,165 | €740 | -€425 | -36.4% |
| Recurring financial charges | 65 | €1,165 | €740 | -€425 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | -€69,763 | €27,865 | +€97,628 | |
| Income taxes | 67/77 | €3,471 | -€151 | -€3,621 | |
| Profit (loss) for the period | 9904 | -€73,234 | €28,016 | +€101,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€73,234 | €28,016 | +€101,249 |
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 1 October 2026 via checked.be.