GPJ 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.
GPJ CONSULTING
Largest movements
- Receivables within one year +€13,713
up €13,713 (+143%), from €9,598 to €23,311
of which Trade receivables: +€13,713
- Cash -€2,791
down €2,791 (-73.6%), from €3,795 to €1,003
mainly Other debts (-€28,972) and Receivables within one year (-€13,713)
- Tangible fixed assets -€384
no longer reported in 2024 (was €384)
- Deferred charges and accrued income -€253
down €253 (-27.4%), from €923 to €670
- Profit (loss) carried forward +€31,841
up €31,841 (+71.1%), from -€44,756 to -€12,915
- Other debts -€28,972
down €28,972 (-79.4%), from €36,509 to €7,537
- Tax, wage and social debts +€6,804
up €6,804 (+178%), from €3,825 to €10,629
- Trade debts +€611
up €611 (+186%), from €328 to €939
- Gross operating margin +€5,863
up €5,863 (+21.1%), from €27,797 to €33,660
- Other operating charges +€1,417
up €1,417 (+1,343%), from €106 to €1,523
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,699 | €24,983 | +€10,285 | +70.0% |
| Fixed assets | 21/28 | €384 | - | -€384 | |
| Tangible fixed assets | 22/27 | €384 | - | -€384 | |
| Furniture and vehicles | 24 | €384 | - | -€384 | |
| Current assets | 29/58 | €14,315 | €24,983 | +€10,668 | +74.5% |
| Amounts receivable within one year | 40/41 | €9,598 | €23,311 | +€13,713 | +143% |
| Trade receivables | 40 | €6,413 | €20,126 | +€13,713 | +214% |
| Other amounts receivable | 41 | €3,185 | €3,185 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,795 | €1,003 | -€2,791 | -73.6% |
| Deferred charges and accrued income | 490/1 | €923 | €670 | -€253 | -27.4% |
| Total equity and liabilities | 10/49 | €14,699 | €24,983 | +€10,285 | +70.0% |
| Equity | 10/15 | -€26,156 | €5,685 | +€31,841 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,756 | -€12,915 | +€31,841 | +71.1% |
| Amounts payable | 17/49 | €40,855 | €19,299 | -€21,556 | -52.8% |
| Amounts payable within one year | 42/48 | €40,662 | €19,105 | -€21,557 | -53.0% |
| Trade debts | 44 | €328 | €939 | +€611 | +186% |
| Suppliers | 440/4 | €328 | €939 | +€611 | +186% |
| Taxes, remuneration and social security | 45 | €3,825 | €10,629 | +€6,804 | +178% |
| Taxes | 450/3 | €3,825 | €10,629 | +€6,804 | +178% |
| Other amounts payable | 47/48 | €36,509 | €7,537 | -€28,972 | -79.4% |
| Accrued charges and deferred income | 492/3 | €192 | €194 | +€1 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €652 | €384 | -€268 | -41.2% |
| Other operating charges | 640/8 | €106 | €1,523 | +€1,417 | +1,343% |
| Gross operating margin | 9900 | €27,797 | €33,660 | +€5,863 | +21.1% |
| Operating profit (loss) | 9901 | €27,039 | €31,754 | +€4,715 | +17.4% |
| Financial income | 75/76B | €6 | €303 | +€296 | +4,576% |
| Recurring financial income | 75 | €6 | €303 | +€296 | +4,576% |
| Financial charges | 65/66B | €119 | €216 | +€96 | +80.7% |
| Recurring financial charges | 65 | €119 | €216 | +€96 | +80.7% |
| Profit (loss) for the period before taxes | 9903 | €26,926 | €31,841 | +€4,914 | +18.3% |
| Profit (loss) for the period | 9904 | €26,926 | €31,841 | +€4,914 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,926 | €31,841 | +€4,914 | +18.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.