GDJ Services: what changed
Two fiscal 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 Services
Largest movements
- Tangible fixed assets +€31,222
up €31,222 (+10.3%), from €302,117 to €333,339
of which Furniture and vehicles: +€23,146
- Receivables within one year -€19,076
down €19,076 (-33.1%), from €57,574 to €38,497
of which Trade receivables: -€17,713
- Cash -€12,055
down €12,055 (-71.6%), from €16,830 to €4,775
mainly Investment in fixed assets (net) (-€65,406) and Trade debts (-€13,379)
- Trade debts -€13,379
down €13,379 (-45.7%), from €29,285 to €15,906
- Debts after one year +€9,379
up €9,379 (+4.1%), from €230,978 to €240,357
- Other debts +€8,349
up €8,349 (+20.2%), from €41,266 to €49,615
- Tax, wage and social debts -€4,104
down €4,104 (-26.2%), from €15,671 to €11,568
of which Taxes: -€3,877
- Financial charges +€3,336
up €3,336 (+51.4%), from €6,486 to €9,822
- Gross operating margin +€3,215
up €3,215 (+7.3%), from €44,171 to €47,387
- Write-downs -€2,511
no longer reported in 2025 (was €2,511)
- Depreciation +€1,465
up €1,465 (+4.5%), from €32,720 to €34,185
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.
Cash bridge derived
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 | €399,857 | €401,625 | +€1,769 | +0.4% |
| Fixed assets | 21/28 | €302,117 | €333,339 | +€31,222 | +10.3% |
| Tangible fixed assets | 22/27 | €302,117 | €333,339 | +€31,222 | +10.3% |
| Land and buildings | 22 | €271,637 | €268,205 | -€3,432 | -1.3% |
| Plant, machinery and equipment | 23 | €17,825 | €29,568 | +€11,743 | +65.9% |
| Furniture and vehicles | 24 | €12,244 | €35,390 | +€23,146 | +189.0% |
| Other tangible fixed assets | 26 | €412 | €176 | -€236 | -57.2% |
| Current assets | 29/58 | €97,740 | €68,287 | -€29,453 | -30.1% |
| Stocks and contracts in progress | 3 | €20,870 | €22,799 | +€1,929 | +9.2% |
| Stocks | 30/36 | €20,870 | €22,799 | +€1,929 | +9.2% |
| Amounts receivable within one year | 40/41 | €57,574 | €38,497 | -€19,076 | -33.1% |
| Trade receivables | 40 | €56,083 | €38,371 | -€17,713 | -31.6% |
| Other amounts receivable | 41 | €1,491 | €127 | -€1,364 | -91.5% |
| Cash at bank and in hand | 54/58 | €16,830 | €4,775 | -€12,055 | -71.6% |
| Deferred charges and accrued income | 490/1 | €2,466 | €2,216 | -€250 | -10.1% |
| Total equity and liabilities | 10/49 | €399,857 | €401,625 | +€1,769 | +0.4% |
| Equity | 10/15 | €56,592 | €57,667 | +€1,074 | +1.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,248 | €39,248 | = | 0.0% |
| Distributable reserves | 133 | €39,248 | €39,248 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,944 | €6,019 | +€1,074 | +21.7% |
| Amounts payable | 17/49 | €343,264 | €343,959 | +€694 | +0.2% |
| Amounts payable after more than one year | 17 | €230,978 | €240,357 | +€9,379 | +4.1% |
| Financial debts | 170/4 | €230,978 | €240,357 | +€9,379 | +4.1% |
| Amounts payable within one year | 42/48 | €107,827 | €100,765 | -€7,062 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €21,605 | €23,676 | +€2,071 | +9.6% |
| Trade debts | 44 | €29,285 | €15,906 | -€13,379 | -45.7% |
| Suppliers | 440/4 | €29,285 | €15,906 | -€13,379 | -45.7% |
| Taxes, remuneration and social security | 45 | €15,671 | €11,568 | -€4,104 | -26.2% |
| Taxes | 450/3 | €10,997 | €7,120 | -€3,877 | -35.3% |
| Remuneration and social security | 454/9 | €4,674 | €4,448 | -€227 | -4.8% |
| Other amounts payable | 47/48 | €41,266 | €49,615 | +€8,349 | +20.2% |
| Accrued charges and deferred income | 492/3 | €4,459 | €2,837 | -€1,623 | -36.4% |
| Non-recurring operating income | 76A | - | €8,678 | +€8,678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,720 | €34,185 | +€1,465 | +4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,511 | - | -€2,511 | |
| Other operating charges | 640/8 | €2,208 | €2,195 | -€13 | -0.6% |
| Non-recurring operating charges | 66A | €306 | €103 | -€204 | -66.5% |
| Gross operating margin | 9900 | €44,171 | €47,387 | +€3,215 | +7.3% |
| Operating profit (loss) | 9901 | €6,426 | €10,904 | +€4,478 | +69.7% |
| Financial income | 75/76B | €64 | €134 | +€70 | +108.7% |
| Recurring financial income | 75 | €64 | €134 | +€70 | +108.7% |
| Financial charges | 65/66B | €6,486 | €9,822 | +€3,336 | +51.4% |
| Recurring financial charges | 65 | €6,486 | €9,822 | +€3,336 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €4 | €1,215 | +€1,211 | +32047.6% |
| Income taxes | 67/77 | €44 | €141 | +€96 | +217.2% |
| Profit (loss) for the period | 9904 | -€41 | €1,074 | +€1,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41 | €1,074 | +€1,115 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.