GJA GROUP: 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.
GJA GROUP
Largest movements
- Cash +€11,632
up €11,632 (+4,363%), from €267 to €11,899
mainly Net result for the year (+€10,064) and Current portion of long-term debt (+€8,882)
- Receivables within one year +€3,537
up €3,537 (+1,733%), from €204 to €3,741
of which Other amounts receivable: +€3,037
- Stocks and contracts +€1,311
up €1,311 (+159%), from €825 to €2,135
- Tangible fixed assets -€1,142
down €1,142 (-3.9%), from €29,141 to €27,999
of which Furniture and vehicles: -€3,651
- Profit (loss) carried forward +€10,064
up €10,064 (+73.5%), from -€13,701 to -€3,636
- Current portion of long-term debt +€8,882
up €8,882 (+123%), from €7,225 to €16,107
- Debts after one year -€7,005
down €7,005 (-49.3%), from €14,209 to €7,204
- Other debts +€4,869
up €4,869 (+27.9%), from €17,477 to €22,346
- Trade debts -€1,070
down €1,070 (-47.9%), from €2,233 to €1,163
- Gross operating margin +€23,428
up €23,428, from -€5,769 to €17,659
- Financial charges -€1,292
down €1,292 (-70.5%), from €1,833 to €540
- Other operating charges +€1,132
up €1,132 (+485%), from €233 to €1,365
- Depreciation -€183
down €183 (-3.1%), from €5,887 to €5,704
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 | €30,443 | €46,184 | +€15,741 | +51.7% |
| Fixed assets | 21/28 | €29,141 | €27,999 | -€1,142 | -3.9% |
| Tangible fixed assets | 22/27 | €29,141 | €27,999 | -€1,142 | -3.9% |
| Plant, machinery and equipment | 23 | €1,376 | €3,884 | +€2,509 | +182% |
| Furniture and vehicles | 24 | €27,765 | €24,114 | -€3,651 | -13.1% |
| Current assets | 29/58 | €1,302 | €18,185 | +€16,883 | +1,297% |
| Stocks and contracts in progress | 3 | €825 | €2,135 | +€1,311 | +159% |
| Stocks | 30/36 | €825 | €2,135 | +€1,311 | +159% |
| Amounts receivable within one year | 40/41 | €204 | €3,741 | +€3,537 | +1,733% |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | €204 | €3,241 | +€3,037 | +1,488% |
| Cash at bank and in hand | 54/58 | €267 | €11,899 | +€11,632 | +4,363% |
| Deferred charges and accrued income | 490/1 | €7 | €410 | +€403 | +5,779% |
| Total equity and liabilities | 10/49 | €30,443 | €46,184 | +€15,741 | +51.7% |
| Equity | 10/15 | -€10,701 | -€636 | +€10,064 | +94.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,701 | -€3,636 | +€10,064 | +73.5% |
| Amounts payable | 17/49 | €41,144 | €46,820 | +€5,677 | +13.8% |
| Amounts payable after more than one year | 17 | €14,209 | €7,204 | -€7,005 | -49.3% |
| Financial debts | 170/4 | €14,209 | €7,204 | -€7,005 | -49.3% |
| Amounts payable within one year | 42/48 | €26,935 | €39,616 | +€12,681 | +47.1% |
| Current portion of amounts payable after more than one year | 42 | €7,225 | €16,107 | +€8,882 | +123% |
| Trade debts | 44 | €2,233 | €1,163 | -€1,070 | -47.9% |
| Suppliers | 440/4 | €2,233 | €1,163 | -€1,070 | -47.9% |
| Other amounts payable | 47/48 | €17,477 | €22,346 | +€4,869 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,887 | €5,704 | -€183 | -3.1% |
| Other operating charges | 640/8 | €233 | €1,365 | +€1,132 | +485% |
| Gross operating margin | 9900 | -€5,769 | €17,659 | +€23,428 | |
| Operating profit (loss) | 9901 | -€11,888 | €10,590 | +€22,478 | |
| Financial income | 75/76B | €20 | €15 | -€6 | -27.6% |
| Recurring financial income | 75 | €20 | €15 | -€6 | -27.6% |
| Financial charges | 65/66B | €1,833 | €540 | -€1,292 | -70.5% |
| Recurring financial charges | 65 | €1,833 | €540 | -€1,292 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,701 | €10,064 | +€23,765 | |
| Profit (loss) for the period | 9904 | -€13,701 | €10,064 | +€23,765 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,701 | €10,064 | +€23,765 |
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 13 October 2026 via checked.be.