GP - M CONSULT: 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 - M CONSULT
Largest movements
- Receivables within one year -€28,633
down €28,633 (-88.9%), from €32,226 to €3,592
of which Other amounts receivable: -€15,333
- Receivables after one year -€12,500
down €12,500 (-100%), from €12,500 to €0
- Tangible fixed assets -€675
down €675 (-84.5%), from €799 to €124
- Profit (loss) carried forward -€39,392
down €39,392, from €26,235 to -€13,157
- Trade debts -€13,710
down €13,710 (-86.1%), from €15,932 to €2,221
- Other debts +€8,708
up €8,708 (+3,027%), from €288 to €8,995
- Tax, wage and social debts +€2,302
new in 2025: €2,302
- Gross operating margin -€13,752
down €13,752 (-64.4%), from -€21,363 to -€35,114
- Financial charges +€1,416
up €1,416 (+64.1%), from €2,209 to €3,625
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 | €50,514 | €8,422 | -€42,092 | -83.3% |
| Fixed assets | 21/28 | €5,588 | €4,611 | -€977 | -17.5% |
| Intangible fixed assets | 21 | €790 | €487 | -€303 | -38.4% |
| Tangible fixed assets | 22/27 | €799 | €124 | -€675 | -84.5% |
| Furniture and vehicles | 24 | €799 | €124 | -€675 | -84.5% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €44,926 | €3,811 | -€41,115 | -91.5% |
| Amounts receivable after more than one year | 29 | €12,500 | €0 | -€12,500 | -100% |
| Other amounts receivable | 291 | €12,500 | €0 | -€12,500 | -100% |
| Amounts receivable within one year | 40/41 | €32,226 | €3,592 | -€28,633 | -88.9% |
| Trade receivables | 40 | €15,750 | €2,450 | -€13,300 | -84.4% |
| Other amounts receivable | 41 | €16,476 | €1,142 | -€15,333 | -93.1% |
| Cash at bank and in hand | 54/58 | €200 | €219 | +€19 | +9.3% |
| Total equity and liabilities | 10/49 | €50,514 | €8,422 | -€42,092 | -83.3% |
| Equity | 10/15 | €34,295 | -€5,097 | -€39,392 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,235 | -€13,157 | -€39,392 | |
| Amounts payable | 17/49 | €16,219 | €13,519 | -€2,700 | -16.6% |
| Amounts payable within one year | 42/48 | €16,219 | €13,519 | -€2,700 | -16.6% |
| Trade debts | 44 | €15,932 | €2,221 | -€13,710 | -86.1% |
| Suppliers | 440/4 | €15,932 | €2,221 | -€13,710 | -86.1% |
| Taxes, remuneration and social security | 45 | - | €2,302 | +€2,302 | |
| Taxes | 450/3 | - | €2,302 | +€2,302 | |
| Other amounts payable | 47/48 | €288 | €8,995 | +€8,708 | +3,027% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €794 | €977 | +€184 | +23.1% |
| Other operating charges | 640/8 | €152 | €0 | -€152 | -100% |
| Gross operating margin | 9900 | -€21,363 | -€35,114 | -€13,752 | -64.4% |
| Operating profit (loss) | 9901 | -€22,308 | -€36,092 | -€13,784 | -61.8% |
| Financial income | 75/76B | €455 | €325 | -€130 | -28.6% |
| Recurring financial income | 75 | €455 | €325 | -€130 | -28.6% |
| Financial charges | 65/66B | €2,209 | €3,625 | +€1,416 | +64.1% |
| Recurring financial charges | 65 | €2,209 | €3,625 | +€1,416 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,063 | -€39,392 | -€15,329 | -63.7% |
| Profit (loss) for the period | 9904 | -€24,063 | -€39,392 | -€15,329 | -63.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,063 | -€39,392 | -€15,329 | -63.7% |
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 25 October 2026 via checked.be.