GDJ CONSTRUCTION: 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.
GDJ CONSTRUCTION
Largest movements
- Stocks and contracts +€36,987
new in 2024: €36,987
- Intangible fixed assets +€24,003
new in 2024: €24,003
- Receivables within one year -€18,171
down €18,171 (-50.3%), from €36,112 to €17,941
of which Other amounts receivable: -€21,489
- Deferred charges and accrued income -€4,132
no longer reported in 2024 (was €4,132)
- Cash +€1,749
up €1,749 (+82.2%), from €2,129 to €3,878
mainly Other debts (+€24,716) and Receivables within one year (+€18,171)
- Other debts +€24,716
new in 2024: €24,716
- Profit (loss) carried forward +€14,624
up €14,624 (+583%), from €2,508 to €17,132
- Tax, wage and social debts +€7,666
new in 2024: €7,666
of which Taxes: +€5,401
- Trade debts -€4,588
down €4,588 (-12.8%), from €35,883 to €31,295
- Accrued charges and deferred income -€1,982
no longer reported in 2024 (was €1,982)
- Gross operating margin +€25,987
up €25,987 (+396%), from €6,555 to €32,542
- Staff costs +€9,815
up €9,815 (+1,884%), from €521 to €10,336
- Taxes +€5,210
new in 2024: €5,210
- Financial charges -€3,312
down €3,312 (-95.6%), from €3,464 to €152
- Depreciation +€2,667
new in 2024: €2,667
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 | €42,373 | €82,809 | +€40,436 | +95.4% |
| Fixed assets | 21/28 | - | €24,003 | +€24,003 | |
| Intangible fixed assets | 21 | - | €24,003 | +€24,003 | |
| Current assets | 29/58 | €42,373 | €58,806 | +€16,433 | +38.8% |
| Stocks and contracts in progress | 3 | - | €36,987 | +€36,987 | |
| Stocks | 30/36 | - | €36,987 | +€36,987 | |
| Amounts receivable within one year | 40/41 | €36,112 | €17,941 | -€18,171 | -50.3% |
| Trade receivables | 40 | €9,056 | €12,374 | +€3,318 | +36.6% |
| Other amounts receivable | 41 | €27,056 | €5,567 | -€21,489 | -79.4% |
| Cash at bank and in hand | 54/58 | €2,129 | €3,878 | +€1,749 | +82.2% |
| Deferred charges and accrued income | 490/1 | €4,132 | - | -€4,132 | |
| Total equity and liabilities | 10/49 | €42,373 | €82,809 | +€40,436 | +95.4% |
| Equity | 10/15 | €4,508 | €19,132 | +€14,624 | +324% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,508 | €17,132 | +€14,624 | +583% |
| Amounts payable | 17/49 | €37,865 | €63,677 | +€25,812 | +68.2% |
| Amounts payable within one year | 42/48 | €35,883 | €63,677 | +€27,794 | +77.5% |
| Trade debts | 44 | €35,883 | €31,295 | -€4,588 | -12.8% |
| Suppliers | 440/4 | €35,883 | €31,295 | -€4,588 | -12.8% |
| Taxes, remuneration and social security | 45 | - | €7,666 | +€7,666 | |
| Taxes | 450/3 | - | €5,401 | +€5,401 | |
| Remuneration and social security | 454/9 | - | €2,265 | +€2,265 | |
| Other amounts payable | 47/48 | - | €24,716 | +€24,716 | |
| Accrued charges and deferred income | 492/3 | €1,982 | - | -€1,982 | |
| Remuneration, social security and pensions | 62 | €521 | €10,336 | +€9,815 | +1,884% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,667 | +€2,667 | |
| Other operating charges | 640/8 | - | €116 | +€116 | |
| Gross operating margin | 9900 | €6,555 | €32,542 | +€25,987 | +396% |
| Operating profit (loss) | 9901 | €6,034 | €19,423 | +€13,389 | +222% |
| Financial income | 75/76B | - | €563 | +€563 | |
| Recurring financial income | 75 | - | €563 | +€563 | |
| Financial charges | 65/66B | €3,464 | €152 | -€3,312 | -95.6% |
| Recurring financial charges | 65 | €3,464 | €152 | -€3,312 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | €2,570 | €19,834 | +€17,264 | +672% |
| Income taxes | 67/77 | - | €5,210 | +€5,210 | |
| Profit (loss) for the period | 9904 | €2,570 | €14,624 | +€12,054 | +469% |
| Profit (loss) for the period to be appropriated | 9905 | €2,570 | €14,624 | +€12,054 | +469% |
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 14 October 2026 via checked.be.