GP-CONSULTANCE: 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-CONSULTANCE
Largest movements
- Cash +€23,061
up €23,061 (+218.0%), from €10,576 to €33,638
mainly Receivables within one year (+€18,744) and Depreciation (+€14,888)
- Receivables within one year -€18,744
down €18,744 (-82.0%), from €22,849 to €4,105
of which Trade receivables: -€14,182
- Tangible fixed assets -€13,354
down €13,354 (-23.8%), from €56,187 to €42,833
of which Leasing and similar rights: -€9,177
- Debts after one year -€14,356
down €14,356 (-33.4%), from €42,931 to €28,575
- Reserves +€11,747
up €11,747 (+77.3%), from €15,206 to €26,953
- Tax, wage and social debts -€4,565
down €4,565 (-62.2%), from €7,335 to €2,770
of which Taxes: -€2,546
- Other debts -€965
down €965 (-25.1%), from €3,841 to €2,876
- Gross operating margin +€13,013
up €13,013 (+53.1%), from €24,497 to €37,510
- Taxes +€3,060
up €3,060 (+106.0%), from €2,887 to €5,947
- Depreciation +€3,057
up €3,057 (+25.8%), from €11,831 to €14,888
- Financial charges +€415
up €415 (+17.2%), from €2,405 to €2,820
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 | €90,179 | €81,434 | -€8,746 | -9.7% |
| Fixed assets | 21/28 | €56,187 | €42,833 | -€13,354 | -23.8% |
| Tangible fixed assets | 22/27 | €56,187 | €42,833 | -€13,354 | -23.8% |
| Furniture and vehicles | 24 | €23,778 | €19,601 | -€4,177 | -17.6% |
| Leasing and similar rights | 25 | €32,409 | €23,232 | -€9,177 | -28.3% |
| Current assets | 29/58 | €33,992 | €38,600 | +€4,609 | +13.6% |
| Amounts receivable within one year | 40/41 | €22,849 | €4,105 | -€18,744 | -82.0% |
| Trade receivables | 40 | €16,645 | €2,462 | -€14,182 | -85.2% |
| Other amounts receivable | 41 | €6,204 | €1,643 | -€4,561 | -73.5% |
| Cash at bank and in hand | 54/58 | €10,576 | €33,638 | +€23,061 | +218.0% |
| Deferred charges and accrued income | 490/1 | €567 | €858 | +€291 | +51.3% |
| Total equity and liabilities | 10/49 | €90,179 | €81,434 | -€8,746 | -9.7% |
| Equity | 10/15 | €20,206 | €31,953 | +€11,747 | +58.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,206 | €26,953 | +€11,747 | +77.3% |
| Distributable reserves | 133 | €15,206 | €26,953 | +€11,747 | +77.3% |
| Amounts payable | 17/49 | €69,973 | €49,480 | -€20,493 | -29.3% |
| Amounts payable after more than one year | 17 | €42,931 | €28,575 | -€14,356 | -33.4% |
| Financial debts | 170/4 | €42,931 | €28,575 | -€14,356 | -33.4% |
| Amounts payable within one year | 42/48 | €27,042 | €20,905 | -€6,137 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €8,569 | -€431 | -4.8% |
| Financial debts | 43 | €4,830 | €5,022 | +€193 | +4.0% |
| Credit institutions | 430/8 | €4,830 | €5,022 | +€193 | +4.0% |
| Trade debts | 44 | €2,037 | €1,668 | -€369 | -18.1% |
| Suppliers | 440/4 | €2,037 | €1,668 | -€369 | -18.1% |
| Taxes, remuneration and social security | 45 | €7,335 | €2,770 | -€4,565 | -62.2% |
| Taxes | 450/3 | €5,236 | €2,690 | -€2,546 | -48.6% |
| Remuneration and social security | 454/9 | €2,099 | €80 | -€2,019 | -96.2% |
| Other amounts payable | 47/48 | €3,841 | €2,876 | -€965 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,831 | €14,888 | +€3,057 | +25.8% |
| Other operating charges | 640/8 | €1,414 | €1,250 | -€165 | -11.7% |
| Gross operating margin | 9900 | €24,497 | €37,510 | +€13,013 | +53.1% |
| Operating profit (loss) | 9901 | €11,252 | €21,373 | +€10,121 | +90.0% |
| Financial charges | 65/66B | €2,405 | €2,820 | +€415 | +17.2% |
| Recurring financial charges | 65 | €2,405 | €2,820 | +€415 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €8,847 | €18,553 | +€9,707 | +109.7% |
| Income taxes | 67/77 | €2,887 | €5,947 | +€3,060 | +106.0% |
| Profit (loss) for the period | 9904 | €5,960 | €12,606 | +€6,647 | +111.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,960 | €12,606 | +€6,647 | +111.5% |
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 30 September 2026 via checked.be.