GPL CONSULT: what changed
Two fiscal 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.
GPL CONSULT
Largest movements
- Cash -€10,491
down €10,491 (-98.2%), from €10,688 to €197
mainly Net result for the year (-€9,000) and Tax, wage and social debts (-€4,593)
- Tangible fixed assets -€461
down €461 (-100.0%), from €461 to €0
- Profit (loss) carried forward -€9,000
down €9,000, from €1,263 to -€7,737
- Tax, wage and social debts -€4,593
down €4,593 (-94.1%), from €4,880 to €288
- Other debts +€2,500
up €2,500 (+39185.0%), from €6 to €2,506
- Trade debts +€140
up €140, from €0 to €140
- Purchases and services -€4,389
down €4,389 (-38.8%), from €11,323 to €6,934
- Gross operating margin +€793
up €793 (+10.3%), from -€7,727 to -€6,934
- Financial charges -€452
down €452 (-50.7%), from €891 to €439
- Other operating charges -€294
down €294 (-20.2%), from €1,459 to €1,165
- Taxes -€288
no longer reported in 2025 (was €288)
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.
Cash bridge derived
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 | €11,150 | €197 | -€10,953 | -98.2% |
| Fixed assets | 21/28 | €461 | €0 | -€461 | -100.0% |
| Tangible fixed assets | 22/27 | €461 | €0 | -€461 | -100.0% |
| Furniture and vehicles | 24 | €461 | €0 | -€461 | -100.0% |
| Current assets | 29/58 | €10,688 | €197 | -€10,491 | -98.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,688 | €197 | -€10,491 | -98.2% |
| Total equity and liabilities | 10/49 | €11,150 | €197 | -€10,953 | -98.2% |
| Equity | 10/15 | €6,263 | -€2,737 | -€9,000 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,263 | -€7,737 | -€9,000 | |
| Amounts payable | 17/49 | €4,887 | €2,934 | -€1,953 | -40.0% |
| Amounts payable within one year | 42/48 | €4,887 | €2,934 | -€1,953 | -40.0% |
| Trade debts | 44 | €0 | €140 | +€140 | |
| Suppliers | 440/4 | €0 | €140 | +€140 | |
| Taxes, remuneration and social security | 45 | €4,880 | €288 | -€4,593 | -94.1% |
| Taxes | 450/3 | €4,880 | €288 | -€4,593 | -94.1% |
| Other amounts payable | 47/48 | €6 | €2,506 | +€2,500 | +39185.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,323 | €6,934 | -€4,389 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €461 | -€41 | -8.1% |
| Other operating charges | 640/8 | €1,459 | €1,165 | -€294 | -20.2% |
| Non-recurring operating charges | 66A | €135 | - | -€135 | |
| Gross operating margin | 9900 | -€7,727 | -€6,934 | +€793 | +10.3% |
| Operating profit (loss) | 9901 | -€9,824 | -€8,561 | +€1,263 | +12.9% |
| Financial income | 75/76B | €162 | - | -€162 | |
| Recurring financial income | 75 | €162 | - | -€162 | |
| Non-recurring financial income | 76B | €162 | - | -€162 | |
| Financial charges | 65/66B | €891 | €439 | -€452 | -50.7% |
| Recurring financial charges | 65 | €891 | €439 | -€452 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,553 | -€9,000 | +€1,553 | +14.7% |
| Income taxes | 67/77 | €288 | - | -€288 | |
| Profit (loss) for the period | 9904 | -€10,841 | -€9,000 | +€1,840 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,841 | -€9,000 | +€1,840 | +17.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.