GTJ OIKOS: what changed
Two fiscal 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.
GTJ OIKOS
Largest movements
- Tangible fixed assets -€20,270
down €20,270 (-8.6%), from €235,501 to €215,231
- Cash -€17,823
down €17,823 (-59.7%), from €29,843 to €12,020
mainly Debts after one year (-€19,904) and Net result for the year (-€7,417)
- Deferred charges and accrued income -€7,261
down €7,261 (-94.9%), from €7,653 to €392
- Receivables within one year +€4,840
up €4,840 (+33.5%), from €14,429 to €19,270
of which Trade receivables: +€4,840
- Debts after one year -€19,904
down €19,904 (-17.0%), from €117,053 to €97,149
- Profit (loss) carried forward -€7,417
down €7,417 (-91.8%), from €8,079 to €662
- Trade debts -€6,211
down €6,211 (-25.6%), from €24,289 to €18,079
- Other debts -€4,677
down €4,677 (-4.1%), from €112,811 to €108,134
- Accrued charges and deferred income -€3,341
down €3,341 (-64.5%), from €5,180 to €1,839
- Gross operating margin -€7,235
down €7,235 (-26.2%), from €27,658 to €20,422
- Financial charges -€3,144
down €3,144 (-49.1%), from €6,398 to €3,254
- Staff costs -€1,822
down €1,822 (-100.0%), from €1,822 to €0
- Depreciation +€901
up €901 (+3.9%), from €22,965 to €23,866
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 | €327,350 | €285,976 | -€41,374 | -12.6% |
| Fixed assets | 21/28 | €235,501 | €215,231 | -€20,270 | -8.6% |
| Tangible fixed assets | 22/27 | €235,501 | €215,231 | -€20,270 | -8.6% |
| Land and buildings | 22 | €167,264 | €162,830 | -€4,434 | -2.7% |
| Plant, machinery and equipment | 23 | €24,449 | €20,749 | -€3,701 | -15.1% |
| Furniture and vehicles | 24 | €11,856 | €8,721 | -€3,135 | -26.4% |
| Leasing and similar rights | 25 | €31,932 | €22,932 | -€9,000 | -28.2% |
| Current assets | 29/58 | €91,848 | €70,745 | -€21,103 | -23.0% |
| Stocks and contracts in progress | 3 | €39,924 | €39,064 | -€860 | -2.2% |
| Stocks | 30/36 | €31,924 | €31,064 | -€860 | -2.7% |
| Contracts in progress | 37 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,429 | €19,270 | +€4,840 | +33.5% |
| Trade receivables | 40 | €14,429 | €19,270 | +€4,840 | +33.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,843 | €12,020 | -€17,823 | -59.7% |
| Deferred charges and accrued income | 490/1 | €7,653 | €392 | -€7,261 | -94.9% |
| Total equity and liabilities | 10/49 | €327,350 | €285,976 | -€41,374 | -12.6% |
| Equity | 10/15 | €35,579 | €28,162 | -€7,417 | -20.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,079 | €662 | -€7,417 | -91.8% |
| Amounts payable | 17/49 | €291,771 | €257,814 | -€33,957 | -11.6% |
| Amounts payable after more than one year | 17 | €117,053 | €97,149 | -€19,904 | -17.0% |
| Financial debts | 170/4 | €117,053 | €97,149 | -€19,904 | -17.0% |
| Amounts payable within one year | 42/48 | €169,539 | €158,826 | -€10,713 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €18,657 | €19,904 | +€1,247 | +6.7% |
| Trade debts | 44 | €24,289 | €18,079 | -€6,211 | -25.6% |
| Suppliers | 440/4 | €24,289 | €18,079 | -€6,211 | -25.6% |
| Advances received on contracts in progress | 46 | €9,680 | €9,680 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,102 | €3,030 | -€1,071 | -26.1% |
| Taxes | 450/3 | €4,102 | €3,030 | -€1,071 | -26.1% |
| Other amounts payable | 47/48 | €112,811 | €108,134 | -€4,677 | -4.1% |
| Accrued charges and deferred income | 492/3 | €5,180 | €1,839 | -€3,341 | -64.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,822 | €0 | -€1,822 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,965 | €23,866 | +€901 | +3.9% |
| Other operating charges | 640/8 | €1,096 | €831 | -€265 | -24.2% |
| Gross operating margin | 9900 | €27,658 | €20,422 | -€7,235 | -26.2% |
| Operating profit (loss) | 9901 | €1,774 | -€4,275 | -€6,049 | |
| Financial income | 75/76B | €9 | €112 | +€103 | +1087.7% |
| Recurring financial income | 75 | €9 | €112 | +€103 | +1087.7% |
| Financial charges | 65/66B | €6,398 | €3,254 | -€3,144 | -49.1% |
| Recurring financial charges | 65 | €6,398 | €3,254 | -€3,144 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,614 | -€7,417 | -€2,802 | -60.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,614 | -€7,417 | -€2,802 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,614 | -€7,417 | -€2,802 | -60.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.