GJDP: 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.
GJDP
Largest movements
- Receivables within one year +€76,199
up €76,199 (+294.8%), from €25,850 to €102,049
of which Trade receivables: +€55,441
- Stocks and contracts +€19,192
up €19,192 (+109.0%), from €17,615 to €36,807
- Financial fixed assets +€6,000
up €6,000 (+5000.0%), from €120 to €6,120
- Cash +€3,978
up €3,978 (+263.2%), from €1,511 to €5,490
mainly Other debts (+€230,000) and Trade debts (+€63,848)
- Other debts +€230,000
up €230,000 (+1393.9%), from €16,500 to €246,500
- Profit (loss) carried forward -€187,755
down €187,755 (-1392.0%), from -€13,488 to -€201,243
- Trade debts +€63,848
up €63,848 (+424.8%), from €15,029 to €78,878
- Gross operating margin -€170,984
down €170,984, from €39,328 to -€131,656
- Staff costs +€20,347
up €20,347 (+58.0%), from €35,098 to €55,446
- Financial income +€2,976
up €2,976 (+8209.2%), from €36 to €3,012
- Financial charges -€2,758
down €2,758 (-82.4%), from €3,348 to €590
- Other operating charges +€1,844
up €1,844 (+336.8%), from €548 to €2,391
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.
Cash bridge derived
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 | €46,118 | €152,315 | +€106,196 | +230.3% |
| Fixed assets | 21/28 | €1,142 | €7,969 | +€6,827 | +598.0% |
| Tangible fixed assets | 22/27 | €1,022 | €1,849 | +€827 | +81.0% |
| Furniture and vehicles | 24 | €1,022 | €1,849 | +€827 | +81.0% |
| Financial fixed assets | 28 | €120 | €6,120 | +€6,000 | +5000.0% |
| Current assets | 29/58 | €44,977 | €144,346 | +€99,369 | +220.9% |
| Stocks and contracts in progress | 3 | €17,615 | €36,807 | +€19,192 | +109.0% |
| Stocks | 30/36 | €17,615 | €36,807 | +€19,192 | +109.0% |
| Amounts receivable within one year | 40/41 | €25,850 | €102,049 | +€76,199 | +294.8% |
| Trade receivables | 40 | €22,721 | €78,161 | +€55,441 | +244.0% |
| Other amounts receivable | 41 | €3,129 | €23,888 | +€20,759 | +663.3% |
| Cash at bank and in hand | 54/58 | €1,511 | €5,490 | +€3,978 | +263.2% |
| Total equity and liabilities | 10/49 | €46,118 | €152,315 | +€106,196 | +230.3% |
| Equity | 10/15 | €1,462 | -€186,293 | -€187,755 | |
| Contributions | 10/11 | €14,900 | €14,900 | = | 0.0% |
| Reserves | 13 | €51 | €51 | = | 0.0% |
| Non-distributable reserves | 130/1 | €51 | €51 | = | 0.0% |
| Reserves not available under the articles | 1311 | €51 | €51 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,488 | -€201,243 | -€187,755 | -1392.0% |
| Amounts payable | 17/49 | €44,656 | €338,608 | +€293,952 | +658.3% |
| Amounts payable within one year | 42/48 | €44,656 | €338,608 | +€293,952 | +658.3% |
| Trade debts | 44 | €15,029 | €78,878 | +€63,848 | +424.8% |
| Suppliers | 440/4 | €15,029 | €78,878 | +€63,848 | +424.8% |
| Taxes, remuneration and social security | 45 | €13,127 | €13,230 | +€103 | +0.8% |
| Taxes | 450/3 | €4,822 | €5,285 | +€463 | +9.6% |
| Remuneration and social security | 454/9 | €8,304 | €7,945 | -€359 | -4.3% |
| Other amounts payable | 47/48 | €16,500 | €246,500 | +€230,000 | +1393.9% |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €35,098 | €55,446 | +€20,347 | +58.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €684 | +€484 | +242.3% |
| Other operating charges | 640/8 | €548 | €2,391 | +€1,844 | +336.8% |
| Gross operating margin | 9900 | €39,328 | -€131,656 | -€170,984 | |
| Operating profit (loss) | 9901 | €3,482 | -€190,178 | -€193,660 | |
| Financial income | 75/76B | €36 | €3,012 | +€2,976 | +8209.2% |
| Recurring financial income | 75 | €36 | €3,012 | +€2,976 | +8209.2% |
| Financial charges | 65/66B | €3,348 | €590 | -€2,758 | -82.4% |
| Recurring financial charges | 65 | €3,348 | €590 | -€2,758 | -82.4% |
| Profit (loss) for the period before taxes | 9903 | €170 | -€187,755 | -€187,926 | |
| Profit (loss) for the period | 9904 | €170 | -€187,755 | -€187,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €170 | -€187,755 | -€187,926 |
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 10 October 2026 via checked.be.