GP Management & Consulting: 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 Management & Consulting
Largest movements
- Cash +€30,972
up €30,972 (+445%), from €6,961 to €37,933
mainly Net result for the year (+€36,791) and Accrued charges and deferred income (+€8,881)
- Tangible fixed assets +€8,142
up €8,142 (+68.3%), from €11,921 to €20,063
of which Plant, machinery and equipment: +€4,785
- Receivables within one year +€5,924
up €5,924 (+17.0%), from €34,874 to €40,798
of which Other amounts receivable: +€6,105
- Reserves +€36,791
up €36,791 (+130%), from €28,356 to €65,147
- Accrued charges and deferred income +€8,881
new in 2025: €8,881
- Trade debts +€5,132
up €5,132 (+386%), from €1,331 to €6,463
- Tax, wage and social debts -€3,051
down €3,051 (-18.7%), from €16,354 to €13,303
of which Taxes: -€2,428
- Short-term financial debts -€2,715
no longer reported in 2025 (was €2,715)
- Gross operating margin +€20,087
up €20,087 (+51.1%), from €39,309 to €59,396
- Taxes +€4,684
up €4,684 (+66.0%), from €7,100 to €11,784
- Other operating charges +€3,942
up €3,942 (+651%), from €605 to €4,547
- Depreciation +€3,156
up €3,156 (+154%), from €2,049 to €5,205
- Staff costs +€797
up €797 (+2,587%), from €31 to €827
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 | €53,756 | €98,794 | +€45,038 | +83.8% |
| Fixed assets | 21/28 | €11,921 | €20,063 | +€8,142 | +68.3% |
| Tangible fixed assets | 22/27 | €11,921 | €20,063 | +€8,142 | +68.3% |
| Plant, machinery and equipment | 23 | €3,681 | €8,466 | +€4,785 | +130% |
| Furniture and vehicles | 24 | €8,240 | €11,597 | +€3,357 | +40.7% |
| Current assets | 29/58 | €41,835 | €78,731 | +€36,896 | +88.2% |
| Amounts receivable within one year | 40/41 | €34,874 | €40,798 | +€5,924 | +17.0% |
| Trade receivables | 40 | €182 | - | -€182 | |
| Other amounts receivable | 41 | €34,693 | €40,798 | +€6,105 | +17.6% |
| Cash at bank and in hand | 54/58 | €6,961 | €37,933 | +€30,972 | +445% |
| Total equity and liabilities | 10/49 | €53,756 | €98,794 | +€45,038 | +83.8% |
| Equity | 10/15 | €33,356 | €70,147 | +€36,791 | +110% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,356 | €65,147 | +€36,791 | +130% |
| Distributable reserves | 133 | €28,356 | €65,147 | +€36,791 | +130% |
| Amounts payable | 17/49 | €20,399 | €28,647 | +€8,248 | +40.4% |
| Amounts payable within one year | 42/48 | €20,399 | €19,766 | -€633 | -3.1% |
| Financial debts | 43 | €2,715 | - | -€2,715 | |
| Credit institutions | 430/8 | €2,715 | - | -€2,715 | |
| Trade debts | 44 | €1,331 | €6,463 | +€5,132 | +386% |
| Suppliers | 440/4 | €1,331 | €6,463 | +€5,132 | +386% |
| Taxes, remuneration and social security | 45 | €16,354 | €13,303 | -€3,051 | -18.7% |
| Taxes | 450/3 | €14,259 | €11,831 | -€2,428 | -17.0% |
| Remuneration and social security | 454/9 | €2,095 | €1,472 | -€623 | -29.7% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €8,881 | +€8,881 | |
| Non-recurring operating income | 76A | - | €150 | +€150 | |
| Remuneration, social security and pensions | 62 | €31 | €827 | +€797 | +2,587% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,049 | €5,205 | +€3,156 | +154% |
| Other operating charges | 640/8 | €605 | €4,547 | +€3,942 | +651% |
| Non-recurring operating charges | 66A | €743 | - | -€743 | |
| Gross operating margin | 9900 | €39,309 | €59,396 | +€20,087 | +51.1% |
| Operating profit (loss) | 9901 | €35,881 | €48,816 | +€12,935 | +36.0% |
| Financial income | 75/76B | €0 | €12 | +€12 | +3,000% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +3,000% |
| Financial charges | 65/66B | €425 | €253 | -€171 | -40.3% |
| Recurring financial charges | 65 | €425 | €253 | -€171 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €35,456 | €48,574 | +€13,118 | +37.0% |
| Income taxes | 67/77 | €7,100 | €11,784 | +€4,684 | +66.0% |
| Profit (loss) for the period | 9904 | €28,356 | €36,791 | +€8,434 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,356 | €36,791 | +€8,434 | +29.7% |
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 26 October 2026 via checked.be.