I made a small GP32 demo... The result itself is not very interesting, juste some balls moving along the screen and bouncing.
DemoGP32
But you may want to have a look at the Makefile. I spent some time working on this example because I didn't find a proper example using WinterMute's DevkitARM, the most up-to-date toolchain based on GCC especially designed for console development (GameCube, GP32, GBA).

I wanted especially to reproduce the automated process for importing resources in a program set up by WinterMute, as done in examples for GBA. I managed to build such an example, using Mirko's SDK.

In this example, a BMP image is directly converted to a format suitable for Mirko's SDK sprites primitives, without typing anything else than "make" to build the FXE.

Download the demo with full source code here.