GJ SERVICES & CONSULTING: 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.
GJ SERVICES & CONSULTING
Largest movements
- Receivables within one year +€6,551
up €6,551 (+111%), from €5,905 to €12,456
of which Trade receivables: +€6,339
- Cash +€3,664
up €3,664 (+146%), from €2,505 to €6,169
mainly Net result for the year (+€9,877) and Tax, wage and social debts (+€3,908)
- Tangible fixed assets -€247
down €247 (-36.0%), from €687 to €440
- Profit (loss) carried forward +€9,877
up €9,877, from -€2,286 to €7,591
- Other debts -€3,942
down €3,942 (-43.0%), from €9,165 to €5,223
- Tax, wage and social debts +€3,908
up €3,908 (+2,427%), from €161 to €4,069
- Gross operating margin +€13,903
up €13,903 (+680%), from €2,044 to €15,947
- Taxes +€2,645
up €2,645 (+1,850%), from €143 to €2,788
- Financial charges -€428
down €428 (-32.0%), from €1,336 to €908
- Depreciation -€245
down €245 (-35.1%), from €699 to €454
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 | €10,921 | €20,811 | +€9,890 | +90.6% |
| Formation expenses | 20 | €499 | €292 | -€207 | -41.5% |
| Fixed assets | 21/28 | €687 | €440 | -€247 | -36.0% |
| Tangible fixed assets | 22/27 | €687 | €440 | -€247 | -36.0% |
| Furniture and vehicles | 24 | €687 | €440 | -€247 | -36.0% |
| Current assets | 29/58 | €9,735 | €20,079 | +€10,344 | +106% |
| Amounts receivable within one year | 40/41 | €5,905 | €12,456 | +€6,551 | +111% |
| Trade receivables | 40 | €5,905 | €12,244 | +€6,339 | +107% |
| Other amounts receivable | 41 | - | €212 | +€212 | |
| Cash at bank and in hand | 54/58 | €2,505 | €6,169 | +€3,664 | +146% |
| Deferred charges and accrued income | 490/1 | €1,325 | €1,454 | +€129 | +9.7% |
| Total equity and liabilities | 10/49 | €10,921 | €20,811 | +€9,890 | +90.6% |
| Equity | 10/15 | €714 | €10,591 | +€9,877 | +1,383% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,286 | €7,591 | +€9,877 | |
| Amounts payable | 17/49 | €10,207 | €10,220 | +€13 | +0.1% |
| Amounts payable within one year | 42/48 | €10,207 | €10,220 | +€13 | +0.1% |
| Trade debts | 44 | €881 | €928 | +€47 | +5.3% |
| Suppliers | 440/4 | €881 | €928 | +€47 | +5.3% |
| Taxes, remuneration and social security | 45 | €161 | €4,069 | +€3,908 | +2,427% |
| Taxes | 450/3 | €161 | €4,069 | +€3,908 | +2,427% |
| Other amounts payable | 47/48 | €9,165 | €5,223 | -€3,942 | -43.0% |
| Remuneration, social security and pensions | 62 | €1,920 | €1,920 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €699 | €454 | -€245 | -35.1% |
| Gross operating margin | 9900 | €2,044 | €15,947 | +€13,903 | +680% |
| Operating profit (loss) | 9901 | -€575 | €13,573 | +€14,148 | |
| Financial charges | 65/66B | €1,336 | €908 | -€428 | -32.0% |
| Recurring financial charges | 65 | €1,336 | €908 | -€428 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,911 | €12,665 | +€14,576 | |
| Income taxes | 67/77 | €143 | €2,788 | +€2,645 | +1,850% |
| Profit (loss) for the period | 9904 | -€2,054 | €9,877 | +€11,931 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,054 | €9,877 | +€11,931 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.