GJOCAJY: 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.
GJOCAJY
Largest movements
- Receivables within one year +€24,033
new in 2025: €24,033
of which Other amounts receivable: +€22,583
- Stocks and contracts +€1,264
new in 2025: €1,264
- Profit (loss) carried forward +€18,624
up €18,624 (+15.4%), from -€121,137 to -€102,514
- Tax, wage and social debts +€5,056
new in 2025: €5,056
- Trade debts +€1,618
up €1,618 (+2,536%), from €64 to €1,682
- Gross operating margin +€23,138
up €23,138, from -€64 to €23,075
- Taxes +€5,056
new in 2025: €5,056
- Financial income +€605
new in 2025: €605
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 | €93,303 | €118,600 | +€25,297 | +27.1% |
| Fixed assets | 21/28 | €93,303 | €93,303 | = | 0.0% |
| Tangible fixed assets | 22/27 | €92,803 | €92,803 | = | 0.0% |
| Land and buildings | 22 | €92,803 | €92,803 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €0 | €25,297 | +€25,297 | +8,723,097% |
| Stocks and contracts in progress | 3 | - | €1,264 | +€1,264 | |
| Stocks | 30/36 | - | €1,264 | +€1,264 | |
| Amounts receivable within one year | 40/41 | - | €24,033 | +€24,033 | |
| Trade receivables | 40 | - | €1,450 | +€1,450 | |
| Other amounts receivable | 41 | - | €22,583 | +€22,583 | |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | 0.0% |
| Total equity and liabilities | 10/49 | €93,303 | €118,600 | +€25,297 | +27.1% |
| Equity | 10/15 | -€96,137 | -€77,514 | +€18,624 | +19.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,137 | -€102,514 | +€18,624 | +15.4% |
| Amounts payable | 17/49 | €189,441 | €196,114 | +€6,673 | +3.5% |
| Amounts payable after more than one year | 17 | €184,996 | €184,996 | = | 0.0% |
| Financial debts | 170/4 | €39,926 | €39,926 | = | 0.0% |
| Other amounts payable | 178/9 | €145,070 | €145,070 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,445 | €11,118 | +€6,673 | +150% |
| Trade debts | 44 | €64 | €1,682 | +€1,618 | +2,536% |
| Suppliers | 440/4 | €64 | €1,682 | +€1,618 | +2,536% |
| Taxes, remuneration and social security | 45 | - | €5,056 | +€5,056 | |
| Taxes | 450/3 | - | €5,056 | +€5,056 | |
| Other amounts payable | 47/48 | €4,381 | €4,381 | = | 0.0% |
| Gross operating margin | 9900 | -€64 | €23,075 | +€23,138 | |
| Operating profit (loss) | 9901 | -€64 | €23,075 | +€23,138 | |
| Financial income | 75/76B | - | €605 | +€605 | |
| Recurring financial income | 75 | - | €605 | +€605 | |
| Profit (loss) for the period before taxes | 9903 | -€64 | €23,679 | +€23,743 | |
| Income taxes | 67/77 | - | €5,056 | +€5,056 | |
| Profit (loss) for the period | 9904 | -€64 | €18,624 | +€18,688 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64 | €18,624 | +€18,688 |
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 13 October 2026 via checked.be.