Yes — gross profit is almost always higher than net profit. Gross profit only deducts the direct costs of your sales, while net profit deducts everything else as well: rent, salaries, insurance, marketing, professional fees, interest, depreciation and tax. Each additional cost reduces the figure as you move down the profit and loss account.
The gap between the two is essentially your overhead and financing burden. A wide gap means a heavy fixed cost base or significant borrowing costs; a narrow gap means overheads are light relative to trading. Neither is automatically better — it depends on the model.
To illustrate with round numbers only: a business with £40,000 gross profit and £25,000 of overheads and interest lands at £15,000 net profit before tax. If the same business took on additional premises costing £10,000 a year, gross profit would be unchanged but net profit would fall to £5,000. Watching the gap over time tells you whether overheads are growing faster than trading.
Net profit can exceed gross profit only in unusual circumstances — for example, when substantial income arises outside normal trading, such as a one-off gain on a disposal. Treat any such figure with caution and ask your accountant how it should be interpreted. This is general information, not accounting advice.