G&J Concept: 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.
G&J Concept
Largest movements
- Tangible fixed assets -€5,011
down €5,011 (-48.8%), from €10,270 to €5,260
- Receivables within one year +€2,799
up €2,799 (+70.6%), from €3,963 to €6,762
of which Trade receivables: +€2,537
- Cash +€1,252
up €1,252 (+25.6%), from €4,892 to €6,144
mainly Depreciation (+€5,011) and Net result for the year (+€2,068)
- Deferred charges and accrued income +€423
up €423 (+49.1%), from €863 to €1,286
- Debts after one year -€3,317
down €3,317 (-44.6%), from €7,445 to €4,128
- Profit (loss) carried forward +€2,068
up €2,068 (+125%), from €1,650 to €3,718
- Accrued charges and deferred income +€1,500
new in 2025: €1,500
- Tax, wage and social debts -€868
down €868 (-25.4%), from €3,420 to €2,552
of which Taxes: -€868
- Gross operating margin +€1,891
up €1,891 (+23.3%), from €8,102 to €9,992
- Taxes +€487
up €487 (+64.8%), from €751 to €1,238
- Depreciation +€398
up €398 (+8.6%), from €4,612 to €5,011
- Financial charges -€292
down €292 (-23.5%), from €1,243 to €951
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 | €19,988 | €19,452 | -€536 | -2.7% |
| Fixed assets | 21/28 | €10,270 | €5,260 | -€5,011 | -48.8% |
| Tangible fixed assets | 22/27 | €10,270 | €5,260 | -€5,011 | -48.8% |
| Furniture and vehicles | 24 | €10,270 | €5,260 | -€5,011 | -48.8% |
| Current assets | 29/58 | €9,718 | €14,193 | +€4,475 | +46.0% |
| Amounts receivable within one year | 40/41 | €3,963 | €6,762 | +€2,799 | +70.6% |
| Trade receivables | 40 | €3,963 | €6,500 | +€2,537 | +64.0% |
| Other amounts receivable | 41 | - | €262 | +€262 | |
| Cash at bank and in hand | 54/58 | €4,892 | €6,144 | +€1,252 | +25.6% |
| Deferred charges and accrued income | 490/1 | €863 | €1,286 | +€423 | +49.1% |
| Total equity and liabilities | 10/49 | €19,988 | €19,452 | -€536 | -2.7% |
| Equity | 10/15 | €4,150 | €6,218 | +€2,068 | +49.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,650 | €3,718 | +€2,068 | +125% |
| Amounts payable | 17/49 | €15,839 | €13,235 | -€2,604 | -16.4% |
| Amounts payable after more than one year | 17 | €7,445 | €4,128 | -€3,317 | -44.6% |
| Financial debts | 170/4 | €7,445 | €4,128 | -€3,317 | -44.6% |
| Amounts payable within one year | 42/48 | €8,394 | €7,607 | -€787 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €3,125 | €3,317 | +€192 | +6.1% |
| Trade debts | 44 | €1,459 | €1,260 | -€199 | -13.6% |
| Suppliers | 440/4 | €1,459 | €1,260 | -€199 | -13.6% |
| Taxes, remuneration and social security | 45 | €3,420 | €2,552 | -€868 | -25.4% |
| Taxes | 450/3 | €2,420 | €1,552 | -€868 | -35.9% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €390 | €478 | +€88 | +22.5% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,612 | €5,011 | +€398 | +8.6% |
| Other operating charges | 640/8 | €717 | €756 | +€39 | +5.4% |
| Gross operating margin | 9900 | €8,102 | €9,992 | +€1,891 | +23.3% |
| Operating profit (loss) | 9901 | €2,773 | €4,226 | +€1,454 | +52.4% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €1,243 | €951 | -€292 | -23.5% |
| Recurring financial charges | 65 | €1,243 | €951 | -€292 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €1,529 | €3,306 | +€1,777 | +116% |
| Income taxes | 67/77 | €751 | €1,238 | +€487 | +64.8% |
| Profit (loss) for the period | 9904 | €778 | €2,068 | +€1,290 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €778 | €2,068 | +€1,290 | +166% |
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 21 October 2026 via checked.be.