GPA-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.
GPA-Consult
Largest movements
- Tangible fixed assets -€7,212
down €7,212 (-54.5%), from €13,243 to €6,031
of which Furniture and vehicles: -€6,798
- Receivables within one year +€853
up €853 (+50.5%), from €1,689 to €2,542
of which Trade receivables: +€1,638
- Cash +€259
up €259 (+6.0%), from €4,347 to €4,606
mainly Depreciation (+€7,212) and Tax, wage and social debts (+€79)
- Trade debts -€2,557
down €2,557 (-93.2%), from €2,743 to €187
- Other debts -€2,053
down €2,053 (-22.9%), from €8,984 to €6,931
- Profit (loss) carried forward -€1,462
down €1,462 (-9.9%), from -€14,715 to -€16,176
- Gross operating margin +€1,923
up €1,923 (+36.4%), from €5,287 to €7,211
- Other operating charges +€221
up €221 (+30.5%), from €726 to €947
- Taxes +€89
up €89 (+34.5%), from €258 to €348
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 | €19,815 | €13,823 | -€5,993 | -30.2% |
| Fixed assets | 21/28 | €13,243 | €6,031 | -€7,212 | -54.5% |
| Tangible fixed assets | 22/27 | €13,243 | €6,031 | -€7,212 | -54.5% |
| Plant, machinery and equipment | 23 | €1,977 | €1,563 | -€414 | -21.0% |
| Furniture and vehicles | 24 | €11,266 | €4,468 | -€6,798 | -60.3% |
| Current assets | 29/58 | €6,572 | €7,792 | +€1,220 | +18.6% |
| Amounts receivable within one year | 40/41 | €1,689 | €2,542 | +€853 | +50.5% |
| Trade receivables | 40 | €475 | €2,113 | +€1,638 | +345% |
| Other amounts receivable | 41 | €1,214 | €430 | -€785 | -64.6% |
| Cash at bank and in hand | 54/58 | €4,347 | €4,606 | +€259 | +6.0% |
| Deferred charges and accrued income | 490/1 | €536 | €643 | +€107 | +20.0% |
| Total equity and liabilities | 10/49 | €19,815 | €13,823 | -€5,993 | -30.2% |
| Equity | 10/15 | €7,819 | €6,357 | -€1,462 | -18.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,134 | €10,134 | = | 0.0% |
| Distributable reserves | 133 | €10,134 | €10,134 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,715 | -€16,176 | -€1,462 | -9.9% |
| Amounts payable | 17/49 | €11,996 | €7,465 | -€4,531 | -37.8% |
| Amounts payable within one year | 42/48 | €11,996 | €7,465 | -€4,531 | -37.8% |
| Trade debts | 44 | €2,743 | €187 | -€2,557 | -93.2% |
| Suppliers | 440/4 | €2,743 | €187 | -€2,557 | -93.2% |
| Taxes, remuneration and social security | 45 | €269 | €348 | +€79 | +29.3% |
| Taxes | 450/3 | €269 | €348 | +€79 | +29.3% |
| Other amounts payable | 47/48 | €8,984 | €6,931 | -€2,053 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,212 | €7,212 | = | 0.0% |
| Other operating charges | 640/8 | €726 | €947 | +€221 | +30.5% |
| Gross operating margin | 9900 | €5,287 | €7,211 | +€1,923 | +36.4% |
| Operating profit (loss) | 9901 | -€2,651 | -€949 | +€1,702 | +64.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €198 | €165 | -€33 | -16.5% |
| Recurring financial charges | 65 | €198 | €165 | -€33 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,848 | -€1,114 | +€1,734 | +60.9% |
| Income taxes | 67/77 | €258 | €348 | +€89 | +34.5% |
| Profit (loss) for the period | 9904 | -€3,107 | -€1,462 | +€1,645 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,107 | -€1,462 | +€1,645 | +53.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.