GOOD DNJ: 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.
GOOD DNJ
Largest movements
- Receivables after one year +€50,000
up €50,000 (+83.3%), from €60,000 to €110,000
- Receivables within one year +€9,292
up €9,292 (+19.7%), from €47,208 to €56,500
of which Other amounts receivable: +€16,500
- Other debts +€40,004
up €40,004 (+9.8%), from €410,234 to €450,238
- Profit (loss) carried forward +€20,802
up €20,802 (+6.7%), from -€310,818 to -€290,016
- Trade debts -€5,730
down €5,730 (-43.1%), from €13,299 to €7,569
- Gross operating margin +€10,839
up €10,839 (+99.2%), from €10,922 to €21,761
- Taxes +€1,789
up €1,789, from -€1,568 to €221
- Financial income -€994
down €994 (-25.4%), from €3,911 to €2,917
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.
Cash bridge derived
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 | €504,769 | €559,940 | +€55,171 | +10.9% |
| Fixed assets | 21/28 | €384,229 | €381,739 | -€2,490 | -0.6% |
| Tangible fixed assets | 22/27 | €9,829 | €7,339 | -€2,490 | -25.3% |
| Furniture and vehicles | 24 | €6,649 | €4,159 | -€2,490 | -37.4% |
| Assets under construction and advance payments | 27 | €3,180 | €3,180 | = | 0.0% |
| Financial fixed assets | 28 | €374,400 | €374,400 | = | 0.0% |
| Current assets | 29/58 | €120,540 | €178,201 | +€57,661 | +47.8% |
| Amounts receivable after more than one year | 29 | €60,000 | €110,000 | +€50,000 | +83.3% |
| Other amounts receivable | 291 | €60,000 | €110,000 | +€50,000 | +83.3% |
| Amounts receivable within one year | 40/41 | €47,208 | €56,500 | +€9,292 | +19.7% |
| Trade receivables | 40 | €7,208 | - | -€7,208 | |
| Other amounts receivable | 41 | €40,000 | €56,500 | +€16,500 | +41.3% |
| Current investments | 50/53 | €5,220 | €5,220 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,843 | €6,247 | -€1,596 | -20.3% |
| Deferred charges and accrued income | 490/1 | €269 | €234 | -€35 | -13.0% |
| Total equity and liabilities | 10/49 | €504,769 | €559,940 | +€55,171 | +10.9% |
| Equity | 10/15 | €78,632 | €99,434 | +€20,802 | +26.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €389,350 | €389,350 | = | 0.0% |
| Distributable reserves | 133 | €389,350 | €389,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€310,818 | -€290,016 | +€20,802 | +6.7% |
| Amounts payable | 17/49 | €426,137 | €460,506 | +€34,369 | +8.1% |
| Amounts payable within one year | 42/48 | €426,137 | €460,506 | +€34,369 | +8.1% |
| Trade debts | 44 | €13,299 | €7,569 | -€5,730 | -43.1% |
| Suppliers | 440/4 | €13,299 | €7,569 | -€5,730 | -43.1% |
| Taxes, remuneration and social security | 45 | €2,604 | €2,699 | +€95 | +3.6% |
| Taxes | 450/3 | €2,604 | €2,699 | +€95 | +3.6% |
| Other amounts payable | 47/48 | €410,234 | €450,238 | +€40,004 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,526 | €2,490 | -€36 | -1.4% |
| Other operating charges | 640/8 | €1,128 | €1,051 | -€77 | -6.8% |
| Gross operating margin | 9900 | €10,922 | €21,761 | +€10,839 | +99.2% |
| Operating profit (loss) | 9901 | €7,268 | €18,220 | +€10,952 | +150.7% |
| Financial income | 75/76B | €3,911 | €2,917 | -€994 | -25.4% |
| Recurring financial income | 75 | €3,911 | €2,917 | -€994 | -25.4% |
| Financial charges | 65/66B | €121 | €114 | -€7 | -5.8% |
| Recurring financial charges | 65 | €121 | €114 | -€7 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €11,058 | €21,023 | +€9,965 | +90.1% |
| Income taxes | 67/77 | -€1,568 | €221 | +€1,789 | |
| Profit (loss) for the period | 9904 | €12,626 | €20,802 | +€8,176 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,626 | €20,802 | +€8,176 | +64.8% |
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 12 October 2026 via checked.be.