GKJ Trans: 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.
GKJ Trans
Largest movements
- Tangible fixed assets -€31,588
down €31,588 (-28.5%), from €110,721 to €79,133
of which Leasing and similar rights: -€31,400
- Deferred charges and accrued income -€5,128
down €5,128 (-57.4%), from €8,927 to €3,798
- Receivables within one year +€3,344
up €3,344 (+4.2%), from €79,725 to €83,070
of which Other amounts receivable: +€6,240
- Debts after one year -€25,340
down €25,340 (-36.4%), from €69,663 to €44,323
- Tax, wage and social debts -€21,484
down €21,484 (-40.8%), from €52,705 to €31,221
of which Taxes: -€13,768
- Profit (loss) carried forward +€12,867
up €12,867 (+43.8%), from €29,367 to €42,234
- Gross operating margin -€8,813
down €8,813 (-11.0%), from €80,255 to €71,443
- Staff costs -€8,747
down €8,747 (-50.9%), from €17,199 to €8,452
- Financial charges +€2,457
up €2,457 (+38.9%), from €6,316 to €8,774
- Other operating charges -€1,813
down €1,813 (-16.7%), from €10,835 to €9,022
- Depreciation +€955
up €955 (+3.1%), from €30,633 to €31,588
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,643 | €172,271 | -€33,372 | -16.2% |
| Fixed assets | 21/28 | €116,991 | €85,403 | -€31,588 | -27.0% |
| Tangible fixed assets | 22/27 | €110,721 | €79,133 | -€31,588 | -28.5% |
| Furniture and vehicles | 24 | €188 | - | -€188 | |
| Leasing and similar rights | 25 | €110,533 | €79,133 | -€31,400 | -28.4% |
| Financial fixed assets | 28 | €6,270 | €6,270 | = | 0.0% |
| Current assets | 29/58 | €88,652 | €86,868 | -€1,784 | -2.0% |
| Amounts receivable within one year | 40/41 | €79,725 | €83,070 | +€3,344 | +4.2% |
| Trade receivables | 40 | €22,991 | €20,095 | -€2,896 | -12.6% |
| Other amounts receivable | 41 | €56,734 | €62,974 | +€6,240 | +11.0% |
| Deferred charges and accrued income | 490/1 | €8,927 | €3,798 | -€5,128 | -57.4% |
| Total equity and liabilities | 10/49 | €205,643 | €172,271 | -€33,372 | -16.2% |
| Equity | 10/15 | €47,967 | €60,834 | +€12,867 | +26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,367 | €42,234 | +€12,867 | +43.8% |
| Amounts payable | 17/49 | €157,676 | €111,437 | -€46,239 | -29.3% |
| Amounts payable after more than one year | 17 | €69,663 | €44,323 | -€25,340 | -36.4% |
| Financial debts | 170/4 | €69,663 | €44,323 | -€25,340 | -36.4% |
| Amounts payable within one year | 42/48 | €88,012 | €67,114 | -€20,899 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €24,221 | €25,340 | +€1,119 | +4.6% |
| Financial debts | 43 | €1,997 | €160 | -€1,837 | -92.0% |
| Credit institutions | 430/8 | €1,997 | €160 | -€1,837 | -92.0% |
| Trade debts | 44 | €6,523 | €7,827 | +€1,304 | +20.0% |
| Suppliers | 440/4 | €6,523 | €7,827 | +€1,304 | +20.0% |
| Taxes, remuneration and social security | 45 | €52,705 | €31,221 | -€21,484 | -40.8% |
| Taxes | 450/3 | €28,501 | €14,733 | -€13,768 | -48.3% |
| Remuneration and social security | 454/9 | €24,204 | €16,488 | -€7,716 | -31.9% |
| Other amounts payable | 47/48 | €2,566 | €2,566 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €17,199 | €8,452 | -€8,747 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,633 | €31,588 | +€955 | +3.1% |
| Other operating charges | 640/8 | €10,835 | €9,022 | -€1,813 | -16.7% |
| Gross operating margin | 9900 | €80,255 | €71,443 | -€8,813 | -11.0% |
| Operating profit (loss) | 9901 | €21,588 | €22,381 | +€793 | +3.7% |
| Financial income | 75/76B | €3,341 | €3,776 | +€436 | +13.0% |
| Recurring financial income | 75 | €3,341 | €3,776 | +€436 | +13.0% |
| Financial charges | 65/66B | €6,316 | €8,774 | +€2,457 | +38.9% |
| Recurring financial charges | 65 | €6,316 | €8,774 | +€2,457 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €18,612 | €17,383 | -€1,229 | -6.6% |
| Income taxes | 67/77 | €4,755 | €4,516 | -€239 | -5.0% |
| Profit (loss) for the period | 9904 | €13,857 | €12,867 | -€990 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,857 | €12,867 | -€990 | -7.1% |
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 1 November 2026 via checked.be.