GPR CONSULTING: 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.
GPR CONSULTING
Largest movements
- Receivables within one year +€6,775
up €6,775 (+22.2%), from €30,493 to €37,268
- Tangible fixed assets -€6,300
down €6,300 (-25.0%), from €25,200 to €18,900
- Cash -€979
down €979 (-5.9%), from €16,698 to €15,719
mainly Trade debts (-€45,815) and Receivables within one year (-€6,775)
- Other debts +€49,960
new in 2025: €49,960
- Trade debts -€45,815
down €45,815 (-87.0%), from €52,648 to €6,833
- Profit (loss) carried forward -€2,338
down €2,338, from €420 to -€1,918
- Tax, wage and social debts -€2,204
down €2,204 (-18.2%), from €12,126 to €9,922
of which Taxes: -€1,896
- Gross operating margin -€6,402
down €6,402 (-60.8%), from €10,534 to €4,132
- Taxes -€1,730
down €1,730 (-95.8%), from €1,805 to €76
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 | €72,391 | €71,887 | -€505 | -0.7% |
| Fixed assets | 21/28 | €25,200 | €18,900 | -€6,300 | -25.0% |
| Tangible fixed assets | 22/27 | €25,200 | €18,900 | -€6,300 | -25.0% |
| Plant, machinery and equipment | 23 | €5,680 | €4,260 | -€1,420 | -25.0% |
| Furniture and vehicles | 24 | €10,240 | €7,680 | -€2,560 | -25.0% |
| Other tangible fixed assets | 26 | €9,280 | €6,960 | -€2,320 | -25.0% |
| Current assets | 29/58 | €47,191 | €52,987 | +€5,795 | +12.3% |
| Amounts receivable within one year | 40/41 | €30,493 | €37,268 | +€6,775 | +22.2% |
| Trade receivables | 40 | €30,493 | €37,268 | +€6,775 | +22.2% |
| Cash at bank and in hand | 54/58 | €16,698 | €15,719 | -€979 | -5.9% |
| Total equity and liabilities | 10/49 | €72,391 | €71,887 | -€505 | -0.7% |
| Equity | 10/15 | €7,420 | €5,082 | -€2,338 | -31.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €420 | -€1,918 | -€2,338 | |
| Amounts payable | 17/49 | €64,971 | €66,804 | +€1,833 | +2.8% |
| Amounts payable within one year | 42/48 | €64,774 | €66,715 | +€1,941 | +3.0% |
| Trade debts | 44 | €52,648 | €6,833 | -€45,815 | -87.0% |
| Suppliers | 440/4 | €52,648 | €6,833 | -€45,815 | -87.0% |
| Taxes, remuneration and social security | 45 | €12,126 | €9,922 | -€2,204 | -18.2% |
| Taxes | 450/3 | €11,818 | €9,922 | -€1,896 | -16.0% |
| Remuneration and social security | 454/9 | €308 | - | -€308 | |
| Other amounts payable | 47/48 | - | €49,960 | +€49,960 | |
| Accrued charges and deferred income | 492/3 | €197 | €89 | -€108 | -54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,300 | €6,300 | = | 0.0% |
| Gross operating margin | 9900 | €10,534 | €4,132 | -€6,402 | -60.8% |
| Operating profit (loss) | 9901 | €4,234 | -€2,168 | -€6,402 | |
| Financial charges | 65/66B | €8 | €94 | +€86 | +1040.4% |
| Recurring financial charges | 65 | €8 | €94 | +€86 | +1040.4% |
| Profit (loss) for the period before taxes | 9903 | €4,226 | -€2,263 | -€6,488 | |
| Income taxes | 67/77 | €1,805 | €76 | -€1,730 | -95.8% |
| Profit (loss) for the period | 9904 | €2,420 | -€2,338 | -€4,758 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,420 | -€2,338 | -€4,758 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.