GPe 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.
GPe Consulting
Largest movements
- Tangible fixed assets +€2,890
up €2,890, from €0 to €2,890
of which Plant, machinery and equipment: +€2,890
- Receivables within one year +€1,240
up €1,240 (+1,052%), from €118 to €1,358
of which Trade receivables: +€1,358
- Deferred charges and accrued income -€900
down €900 (-100%), from €900 to €0
- Other debts +€1,272
up €1,272 (+6.0%), from €21,248 to €22,520
- Trade debts +€1,125
up €1,125 (+187%), from €602 to €1,727
- Profit (loss) carried forward +€554
up €554 (+1.7%), from -€31,757 to -€31,203
- Tax, wage and social debts +€493
up €493 (+400%), from €123 to €616
- Short-term financial debts -€313
down €313 (-62.4%), from €502 to €189
- Gross operating margin +€15,931
up €15,931, from -€14,148 to €1,783
- Depreciation +€404
up €404, from €0 to €404
- Financial charges -€303
down €303 (-49.8%), from €608 to €306
- Other operating charges -€252
down €252 (-32.7%), from €772 to €520
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 | €1,018 | €4,248 | +€3,230 | +317% |
| Fixed assets | 21/28 | €0 | €2,890 | +€2,890 | |
| Tangible fixed assets | 22/27 | €0 | €2,890 | +€2,890 | |
| Plant, machinery and equipment | 23 | €0 | €2,890 | +€2,890 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €1,018 | €1,358 | +€340 | +33.4% |
| Amounts receivable within one year | 40/41 | €118 | €1,358 | +€1,240 | +1,052% |
| Trade receivables | 40 | €0 | €1,358 | +€1,358 | |
| Other amounts receivable | 41 | €118 | €0 | -€118 | -100% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €900 | €0 | -€900 | -100% |
| Total equity and liabilities | 10/49 | €1,018 | €4,248 | +€3,230 | +317% |
| Equity | 10/15 | -€21,757 | -€21,203 | +€554 | +2.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,757 | -€31,203 | +€554 | +1.7% |
| Amounts payable | 17/49 | €22,775 | €25,451 | +€2,676 | +11.8% |
| Amounts payable within one year | 42/48 | €22,475 | €25,051 | +€2,576 | +11.5% |
| Financial debts | 43 | €502 | €189 | -€313 | -62.4% |
| Credit institutions | 430/8 | €502 | €189 | -€313 | -62.4% |
| Trade debts | 44 | €602 | €1,727 | +€1,125 | +187% |
| Suppliers | 440/4 | €602 | €1,727 | +€1,125 | +187% |
| Taxes, remuneration and social security | 45 | €123 | €616 | +€493 | +400% |
| Taxes | 450/3 | €123 | €616 | +€493 | +400% |
| Other amounts payable | 47/48 | €21,248 | €22,520 | +€1,272 | +6.0% |
| Accrued charges and deferred income | 492/3 | €300 | €400 | +€100 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €404 | +€404 | |
| Other operating charges | 640/8 | €772 | €520 | -€252 | -32.7% |
| Gross operating margin | 9900 | -€14,148 | €1,783 | +€15,931 | |
| Operating profit (loss) | 9901 | -€14,921 | €859 | +€15,780 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €608 | €306 | -€303 | -49.8% |
| Recurring financial charges | 65 | €608 | €306 | -€303 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,529 | €554 | +€16,083 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€15,529 | €554 | +€16,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,529 | €554 | +€16,083 |
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 31 October 2026 via checked.be.