GSP 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.
GSP Consulting
Largest movements
- Receivables within one year +€43,861
up €43,861 (+27.9%), from €157,244 to €201,105
of which Trade receivables: +€29,898
- Tangible fixed assets -€8,582
down €8,582 (-48.0%), from €17,873 to €9,290
- Profit (loss) carried forward +€28,916
up €28,916 (+30.8%), from €93,897 to €122,813
- Tax, wage and social debts +€5,457
up €5,457 (+15.3%), from €35,713 to €41,169
- Gross operating margin +€18,864
up €18,864 (+86.3%), from €21,859 to €40,723
- Other operating charges -€1,555
down €1,555 (-36.5%), from €4,258 to €2,703
- Depreciation +€705
up €705 (+9.0%), from €7,877 to €8,582
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 | €175,117 | €210,395 | +€35,278 | +20.1% |
| Fixed assets | 21/28 | €17,873 | €9,290 | -€8,582 | -48.0% |
| Tangible fixed assets | 22/27 | €17,873 | €9,290 | -€8,582 | -48.0% |
| Furniture and vehicles | 24 | €17,873 | €9,290 | -€8,582 | -48.0% |
| Current assets | 29/58 | €157,244 | €201,105 | +€43,861 | +27.9% |
| Amounts receivable within one year | 40/41 | €157,244 | €201,105 | +€43,861 | +27.9% |
| Trade receivables | 40 | €31,825 | €61,724 | +€29,898 | +93.9% |
| Other amounts receivable | 41 | €125,419 | €139,381 | +€13,963 | +11.1% |
| Cash at bank and in hand | 54/58 | €0 | - | -€0 | |
| Total equity and liabilities | 10/49 | €175,117 | €210,395 | +€35,278 | +20.1% |
| Equity | 10/15 | €106,297 | €135,213 | +€28,916 | +27.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,897 | €122,813 | +€28,916 | +30.8% |
| Amounts payable | 17/49 | €68,820 | €75,182 | +€6,363 | +9.2% |
| Amounts payable within one year | 42/48 | €68,820 | €75,182 | +€6,363 | +9.2% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €3,726 | €4,128 | +€402 | +10.8% |
| Suppliers | 440/4 | €3,726 | €4,128 | +€402 | +10.8% |
| Taxes, remuneration and social security | 45 | €35,713 | €41,169 | +€5,457 | +15.3% |
| Taxes | 450/3 | €35,713 | €41,169 | +€5,457 | +15.3% |
| Other amounts payable | 47/48 | €29,381 | €29,881 | +€500 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,877 | €8,582 | +€705 | +9.0% |
| Other operating charges | 640/8 | €4,258 | €2,703 | -€1,555 | -36.5% |
| Gross operating margin | 9900 | €21,859 | €40,723 | +€18,864 | +86.3% |
| Operating profit (loss) | 9901 | €9,724 | €29,437 | +€19,714 | +203% |
| Financial charges | 65/66B | €453 | €521 | +€69 | +15.2% |
| Recurring financial charges | 65 | €453 | €521 | +€69 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €9,271 | €28,916 | +€19,645 | +212% |
| Profit (loss) for the period | 9904 | €9,271 | €28,916 | +€19,645 | +212% |
| Profit (loss) for the period to be appropriated | 9905 | €9,271 | €28,916 | +€19,645 | +212% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.