GILLOT J CONSTRUCTION: what changed
GILLOT J CONSTRUCTION
Largest movements
- Receivables within one year +€165,798
up €165,798 (+103%), from €160,497 to €326,295
of which Other amounts receivable: +€158,505
- Deferred charges and accrued income -€80,199
down €80,199 (-97.7%), from €82,105 to €1,906
- Stocks and contracts -€19,750
down €19,750 (-21.8%), from €90,500 to €70,750
of which Stocks: -€19,750
- Other debts +€75,373
up €75,373 (+642%), from €11,732 to €87,106
- Debts after one year -€60,271
down €60,271 (-19.8%), from €304,524 to €244,253
- Trade debts +€57,480
up €57,480 (+38.0%), from €151,415 to €208,895
- Short-term financial debts -€14,427
down €14,427 (-50.4%), from €28,605 to €14,178
- Tax, wage and social debts +€9,979
up €9,979 (+60.0%), from €16,626 to €26,605
of which Taxes: +€10,925
- Gross operating margin +€14,438
up €14,438 (+7.5%), from €191,893 to €206,331
- Staff costs -€7,258
down €7,258 (-4.5%), from €160,056 to €152,798
- Depreciation -€4,003
down €4,003 (-14.1%), from €28,453 to €24,450
- Other operating charges +€3,107
up €3,107 (+262%), from €1,186 to €4,293
- Financial charges +€2,905
up €2,905 (+15.8%), from €18,353 to €21,258
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €516,741 | €577,366 | +€60,625 | +11.7% |
| Fixed assets | 21/28 | €183,639 | €178,415 | -€5,224 | -2.8% |
| Tangible fixed assets | 22/27 | €183,639 | €178,415 | -€5,224 | -2.8% |
| Land and buildings | 22 | €166,342 | €156,022 | -€10,319 | -6.2% |
| Plant, machinery and equipment | 23 | €17,297 | €5,315 | -€11,983 | -69.3% |
| Leasing and similar rights | 25 | - | €17,078 | +€17,078 | |
| Current assets | 29/58 | €333,102 | €398,951 | +€65,849 | +19.8% |
| Stocks and contracts in progress | 3 | €90,500 | €70,750 | -€19,750 | -21.8% |
| Stocks | 30/36 | €35,500 | €15,750 | -€19,750 | -55.6% |
| Contracts in progress | 37 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €160,497 | €326,295 | +€165,798 | +103% |
| Trade receivables | 40 | €145,679 | €152,973 | +€7,293 | +5.0% |
| Other amounts receivable | 41 | €14,817 | €173,322 | +€158,505 | +1,070% |
| Deferred charges and accrued income | 490/1 | €82,105 | €1,906 | -€80,199 | -97.7% |
| Total equity and liabilities | 10/49 | €516,741 | €577,366 | +€60,625 | +11.7% |
| Equity | 10/15 | -€60,547 | -€57,016 | +€3,531 | +5.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,547 | -€67,016 | +€3,531 | +5.0% |
| Amounts payable | 17/49 | €577,288 | €634,382 | +€57,093 | +9.9% |
| Amounts payable after more than one year | 17 | €304,524 | €244,253 | -€60,271 | -19.8% |
| Financial debts | 170/4 | €304,524 | €244,253 | -€60,271 | -19.8% |
| Amounts payable within one year | 42/48 | €270,478 | €387,842 | +€117,364 | +43.4% |
| Current portion of amounts payable after more than one year | 42 | €27,031 | €19,216 | -€7,815 | -28.9% |
| Financial debts | 43 | €28,605 | €14,178 | -€14,427 | -50.4% |
| Credit institutions | 430/8 | €28,605 | €14,178 | -€14,427 | -50.4% |
| Trade debts | 44 | €151,415 | €208,895 | +€57,480 | +38.0% |
| Suppliers | 440/4 | €151,415 | €208,895 | +€57,480 | +38.0% |
| Advances received on contracts in progress | 46 | €35,068 | €31,842 | -€3,226 | -9.2% |
| Taxes, remuneration and social security | 45 | €16,626 | €26,605 | +€9,979 | +60.0% |
| Taxes | 450/3 | €10,911 | €21,837 | +€10,925 | +100% |
| Remuneration and social security | 454/9 | €5,715 | €4,769 | -€946 | -16.6% |
| Other amounts payable | 47/48 | €11,732 | €87,106 | +€75,373 | +642% |
| Accrued charges and deferred income | 492/3 | €2,287 | €2,287 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €160,056 | €152,798 | -€7,258 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,453 | €24,450 | -€4,003 | -14.1% |
| Other operating charges | 640/8 | €1,186 | €4,293 | +€3,107 | +262% |
| Gross operating margin | 9900 | €191,893 | €206,331 | +€14,438 | +7.5% |
| Operating profit (loss) | 9901 | €2,197 | €24,789 | +€22,592 | +1,028% |
| Financial income | 75/76B | €2 | €0 | -€2 | -78.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -78.4% |
| Financial charges | 65/66B | €18,353 | €21,258 | +€2,905 | +15.8% |
| Recurring financial charges | 65 | €18,353 | €21,258 | +€2,905 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,154 | €3,531 | +€19,685 | |
| Profit (loss) for the period | 9904 | -€16,154 | €3,531 | +€19,685 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,154 | €3,531 | +€19,685 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.