GPMD CONSULTANCY: 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.
GPMD CONSULTANCY
Largest movements
- Deferred charges and accrued income -€15,499
down €15,499 (-96.2%), from €16,113 to €613
- Receivables within one year +€6,856
up €6,856 (+54.2%), from €12,656 to €19,512
of which Trade receivables: +€6,117
- Tangible fixed assets -€4,386
down €4,386 (-10.2%), from €43,042 to €38,656
of which Land and buildings: -€2,805
- Reserves +€33,031
up €33,031 (+28.2%), from €117,242 to €150,273
- Trade debts -€20,450
down €20,450 (-92.7%), from €22,068 to €1,618
- Other debts -€19,733
down €19,733 (-88.0%), from €22,426 to €2,692
- Current portion of long-term debt -€18,427
down €18,427 (-100%), from €18,427 to €0
- Tax, wage and social debts +€15,764
up €15,764 (+189%), from €8,355 to €24,119
of which Taxes: +€15,764
- Gross operating margin +€45,302
up €45,302 (+222%), from €20,394 to €65,696
- Taxes +€13,009
up €13,009 (+195%), from €6,673 to €19,682
- Other operating charges -€1,447
down €1,447 (-37.2%), from €3,888 to €2,441
- Financial charges +€1,333
up €1,333 (+41.2%), from €3,237 to €4,570
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 | €197,447 | €186,328 | -€11,118 | -5.6% |
| Fixed assets | 21/28 | €168,043 | €163,657 | -€4,386 | -2.6% |
| Tangible fixed assets | 22/27 | €43,042 | €38,656 | -€4,386 | -10.2% |
| Land and buildings | 22 | €34,683 | €31,878 | -€2,805 | -8.1% |
| Plant, machinery and equipment | 23 | €623 | €373 | -€250 | -40.1% |
| Furniture and vehicles | 24 | €7,736 | €6,405 | -€1,331 | -17.2% |
| Financial fixed assets | 28 | €125,001 | €125,001 | = | 0.0% |
| Current assets | 29/58 | €29,404 | €22,671 | -€6,732 | -22.9% |
| Amounts receivable within one year | 40/41 | €12,656 | €19,512 | +€6,856 | +54.2% |
| Trade receivables | 40 | €12,624 | €18,741 | +€6,117 | +48.5% |
| Other amounts receivable | 41 | €32 | €770 | +€739 | +2,345% |
| Cash at bank and in hand | 54/58 | €635 | €2,546 | +€1,911 | +301% |
| Deferred charges and accrued income | 490/1 | €16,113 | €613 | -€15,499 | -96.2% |
| Total equity and liabilities | 10/49 | €197,447 | €186,328 | -€11,118 | -5.6% |
| Equity | 10/15 | €123,442 | €156,473 | +€33,031 | +26.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €117,242 | €150,273 | +€33,031 | +28.2% |
| Distributable reserves | 133 | €117,242 | €150,273 | +€33,031 | +28.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €74,005 | €29,856 | -€44,149 | -59.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €71,276 | €28,429 | -€42,846 | -60.1% |
| Current portion of amounts payable after more than one year | 42 | €18,427 | €0 | -€18,427 | -100% |
| Trade debts | 44 | €22,068 | €1,618 | -€20,450 | -92.7% |
| Suppliers | 440/4 | €22,068 | €1,618 | -€20,450 | -92.7% |
| Taxes, remuneration and social security | 45 | €8,355 | €24,119 | +€15,764 | +189% |
| Taxes | 450/3 | €6,105 | €21,869 | +€15,764 | +258% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €22,426 | €2,692 | -€19,733 | -88.0% |
| Accrued charges and deferred income | 492/3 | €2,729 | €1,426 | -€1,303 | -47.7% |
| Non-recurring operating income | 76A | €1,493 | €0 | -€1,493 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,296 | €4,386 | +€90 | +2.1% |
| Other operating charges | 640/8 | €3,888 | €2,441 | -€1,447 | -37.2% |
| Gross operating margin | 9900 | €20,394 | €65,696 | +€45,302 | +222% |
| Operating profit (loss) | 9901 | €12,211 | €58,869 | +€46,659 | +382% |
| Financial income | 75/76B | €9 | €79 | +€70 | +823% |
| Recurring financial income | 75 | €9 | €79 | +€70 | +823% |
| Financial charges | 65/66B | €3,237 | €4,570 | +€1,333 | +41.2% |
| Recurring financial charges | 65 | €3,237 | €4,570 | +€1,333 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €8,982 | €54,378 | +€45,396 | +505% |
| Income taxes | 67/77 | €6,673 | €19,682 | +€13,009 | +195% |
| Profit (loss) for the period | 9904 | €2,309 | €34,697 | +€32,387 | +1,402% |
| Profit (loss) for the period to be appropriated | 9905 | €2,309 | €34,697 | +€32,387 | +1,402% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.