G-NAY CONSTRUCT: 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.
G-NAY CONSTRUCT
Largest movements
- Tangible fixed assets -€1,763
down €1,763 (-32.2%), from €5,473 to €3,709
of which Furniture and vehicles: -€1,763
- Receivables within one year +€730
up €730 (+313%), from €233 to €963
- Cash -€273
down €273 (-50.4%), from €542 to €269
mainly Tax, wage and social debts (-€3,883) and Net result for the year (-€3,023)
- Other debts +€5,600
up €5,600 (+35.3%), from €15,846 to €21,446
- Tax, wage and social debts -€3,883
no longer reported in 2025 (was €3,883)
- Profit (loss) carried forward -€3,023
down €3,023 (-19.4%), from -€15,575 to -€18,598
- Purchases and services +€3,382
up €3,382 (+247%), from €1,372 to €4,754
- Turnover -€1,292
down €1,292 (-100%), from €1,292 to €0
- Gross operating margin -€791
down €791 (-989%), from -€80 to -€871
- Financial income -€540
no longer reported in 2025 (was €540)
of which Financial income: -€540
- Depreciation -€425
down €425 (-19.4%), from €2,188 to €1,763
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 | €6,248 | €4,941 | -€1,306 | -20.9% |
| Fixed assets | 21/28 | €5,473 | €3,709 | -€1,763 | -32.2% |
| Tangible fixed assets | 22/27 | €5,473 | €3,709 | -€1,763 | -32.2% |
| Plant, machinery and equipment | 23 | €2,960 | €2,960 | = | 0.0% |
| Furniture and vehicles | 24 | €2,513 | €750 | -€1,763 | -70.2% |
| Current assets | 29/58 | €775 | €1,232 | +€457 | +59.0% |
| Amounts receivable within one year | 40/41 | €233 | €963 | +€730 | +313% |
| Other amounts receivable | 41 | €233 | €963 | +€730 | +313% |
| Cash at bank and in hand | 54/58 | €542 | €269 | -€273 | -50.4% |
| Total equity and liabilities | 10/49 | €6,248 | €4,941 | -€1,306 | -20.9% |
| Equity | 10/15 | -€13,494 | -€16,518 | -€3,023 | -22.4% |
| Contributions | 10/11 | €1,831 | €1,831 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Other | 1319 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,575 | -€18,598 | -€3,023 | -19.4% |
| Amounts payable | 17/49 | €19,742 | €21,459 | +€1,717 | +8.7% |
| Amounts payable within one year | 42/48 | €19,742 | €21,459 | +€1,717 | +8.7% |
| Trade debts | 44 | €13 | €13 | = | 0.0% |
| Suppliers | 440/4 | €13 | €13 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,883 | - | -€3,883 | |
| Taxes | 450/3 | €3,883 | - | -€3,883 | |
| Other amounts payable | 47/48 | €15,846 | €21,446 | +€5,600 | +35.3% |
| Turnover | 70 | €1,292 | €0 | -€1,292 | -100% |
| Non-recurring operating income | 76A | - | €3,883 | +€3,883 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,372 | €4,754 | +€3,382 | +247% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,188 | €1,763 | -€425 | -19.4% |
| Other operating charges | 640/8 | €184 | €186 | +€3 | +1.4% |
| Gross operating margin | 9900 | -€80 | -€871 | -€791 | -989% |
| Operating profit (loss) | 9901 | -€2,452 | -€2,820 | -€369 | -15.0% |
| Financial income | 75/76B | €540 | - | -€540 | |
| Recurring financial income | 75 | €540 | - | -€540 | |
| Non-recurring financial income | 76B | €540 | - | -€540 | |
| Financial charges | 65/66B | €177 | €203 | +€26 | +14.8% |
| Recurring financial charges | 65 | €127 | €203 | +€76 | +60.0% |
| Non-recurring financial charges | 66B | €50 | - | -€50 | |
| Profit (loss) for the period before taxes | 9903 | -€2,089 | -€3,023 | -€935 | -44.8% |
| Profit (loss) for the period | 9904 | -€2,089 | -€3,023 | -€935 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,089 | -€3,023 | -€935 | -44.8% |
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 24 October 2026 via checked.be.