GLJANSSENS D.O.: 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.
GLJANSSENS D.O.
Largest movements
- Cash +€13,167
up €13,167 (+174%), from €7,574 to €20,742
mainly Net result for the year (+€20,102) and Depreciation (+€70)
- Receivables within one year +€3,336
up €3,336 (+13.9%), from €24,061 to €27,397
of which Trade receivables: +€2,095
- Deferred charges and accrued income +€1,126
up €1,126 (+371%), from €304 to €1,430
- Tangible fixed assets +€827
new in 2025: €827
- Profit (loss) carried forward +€20,102
up €20,102 (+79.5%), from €25,275 to €45,377
- Accrued charges and deferred income -€1,372
down €1,372 (-82.3%), from €1,666 to €294
- Gross operating margin -€9,022
down €9,022 (-26.0%), from €34,681 to €25,658
- Taxes -€1,924
down €1,924 (-25.5%), from €7,555 to €5,631
- Other operating charges -€1,635
down €1,635 (-68.5%), from €2,386 to €751
- Financial income +€366
up €366 (+60.5%), from €605 to €971
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 | €31,939 | €50,396 | +€18,457 | +57.8% |
| Fixed assets | 21/28 | - | €827 | +€827 | |
| Tangible fixed assets | 22/27 | - | €827 | +€827 | |
| Furniture and vehicles | 24 | - | €827 | +€827 | |
| Current assets | 29/58 | €31,939 | €49,569 | +€17,629 | +55.2% |
| Amounts receivable within one year | 40/41 | €24,061 | €27,397 | +€3,336 | +13.9% |
| Trade receivables | 40 | €4,729 | €6,823 | +€2,095 | +44.3% |
| Other amounts receivable | 41 | €19,332 | €20,574 | +€1,241 | +6.4% |
| Cash at bank and in hand | 54/58 | €7,574 | €20,742 | +€13,167 | +174% |
| Deferred charges and accrued income | 490/1 | €304 | €1,430 | +€1,126 | +371% |
| Total equity and liabilities | 10/49 | €31,939 | €50,396 | +€18,457 | +57.8% |
| Equity | 10/15 | €27,775 | €47,877 | +€20,102 | +72.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,275 | €45,377 | +€20,102 | +79.5% |
| Amounts payable | 17/49 | €4,165 | €2,519 | -€1,646 | -39.5% |
| Amounts payable within one year | 42/48 | €2,499 | €2,225 | -€274 | -11.0% |
| Trade debts | 44 | €105 | €103 | -€2 | -2.2% |
| Suppliers | 440/4 | €105 | €103 | -€2 | -2.2% |
| Taxes, remuneration and social security | 45 | €2,394 | €2,123 | -€272 | -11.4% |
| Taxes | 450/3 | €2,394 | €2,123 | -€272 | -11.4% |
| Accrued charges and deferred income | 492/3 | €1,666 | €294 | -€1,372 | -82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €70 | +€70 | |
| Other operating charges | 640/8 | €2,386 | €751 | -€1,635 | -68.5% |
| Gross operating margin | 9900 | €34,681 | €25,658 | -€9,022 | -26.0% |
| Operating profit (loss) | 9901 | €32,295 | €24,838 | -€7,457 | -23.1% |
| Financial income | 75/76B | €605 | €971 | +€366 | +60.5% |
| Recurring financial income | 75 | €605 | €971 | +€366 | +60.5% |
| Financial charges | 65/66B | €71 | €75 | +€4 | +6.3% |
| Recurring financial charges | 65 | €71 | €75 | +€4 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €32,829 | €25,733 | -€7,096 | -21.6% |
| Income taxes | 67/77 | €7,555 | €5,631 | -€1,924 | -25.5% |
| Profit (loss) for the period | 9904 | €25,275 | €20,102 | -€5,172 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,275 | €20,102 | -€5,172 | -20.5% |
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 25 October 2026 via checked.be.