AUDIT VAN GOOLEN: 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.
AUDIT VAN GOOLEN
Largest movements
- Cash +€237,085
up €237,085 (+217.2%), from €109,172 to €346,256
mainly Net result for the year (+€232,931) and Depreciation (+€161,778)
- Intangible fixed assets -€140,000
down €140,000 (-29.3%), from €477,918 to €337,918
- Tangible fixed assets -€21,778
down €21,778 (-42.0%), from €51,910 to €30,132
- Receivables within one year +€8,377
up €8,377 (+22.9%), from €36,556 to €44,932
of which Trade receivables: +€18,535
- Profit (loss) carried forward +€232,931
up €232,931 (+89.4%), from €260,555 to €493,485
- Other debts -€222,584
down €222,584 (-89.4%), from €248,867 to €26,283
- Tax, wage and social debts +€95,527
up €95,527 (+94.8%), from €100,720 to €196,246
of which Taxes: +€73,472
- Trade debts -€22,190
down €22,190 (-48.9%), from €45,414 to €23,224
- Staff costs -€25,561
down €25,561 (-51.3%), from €49,837 to €24,276
- Gross operating margin +€10,269
up €10,269 (+2.1%), from €483,241 to €493,510
- Taxes +€9,428
up €9,428 (+14.6%), from €64,444 to €73,871
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 | €675,555 | €759,238 | +€83,683 | +12.4% |
| Fixed assets | 21/28 | €529,828 | €368,050 | -€161,778 | -30.5% |
| Intangible fixed assets | 21 | €477,918 | €337,918 | -€140,000 | -29.3% |
| Tangible fixed assets | 22/27 | €51,910 | €30,132 | -€21,778 | -42.0% |
| Plant, machinery and equipment | 23 | €1,616 | €473 | -€1,143 | -70.7% |
| Furniture and vehicles | 24 | €16,005 | €5,121 | -€10,884 | -68.0% |
| Other tangible fixed assets | 26 | €34,289 | €24,537 | -€9,752 | -28.4% |
| Current assets | 29/58 | €145,727 | €391,189 | +€245,461 | +168.4% |
| Amounts receivable within one year | 40/41 | €36,556 | €44,932 | +€8,377 | +22.9% |
| Trade receivables | 40 | €26,356 | €44,891 | +€18,535 | +70.3% |
| Other amounts receivable | 41 | €10,200 | €41 | -€10,159 | -99.6% |
| Cash at bank and in hand | 54/58 | €109,172 | €346,256 | +€237,085 | +217.2% |
| Total equity and liabilities | 10/49 | €675,555 | €759,238 | +€83,683 | +12.4% |
| Equity | 10/15 | €280,555 | €513,485 | +€232,931 | +83.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,555 | €493,485 | +€232,931 | +89.4% |
| Amounts payable | 17/49 | €395,001 | €245,753 | -€149,248 | -37.8% |
| Amounts payable within one year | 42/48 | €395,001 | €245,753 | -€149,248 | -37.8% |
| Trade debts | 44 | €45,414 | €23,224 | -€22,190 | -48.9% |
| Suppliers | 440/4 | €45,414 | €23,224 | -€22,190 | -48.9% |
| Taxes, remuneration and social security | 45 | €100,720 | €196,246 | +€95,527 | +94.8% |
| Taxes | 450/3 | €78,236 | €151,708 | +€73,472 | +93.9% |
| Remuneration and social security | 454/9 | €22,483 | €44,538 | +€22,055 | +98.1% |
| Other amounts payable | 47/48 | €248,867 | €26,283 | -€222,584 | -89.4% |
| Remuneration, social security and pensions | 62 | €49,837 | €24,276 | -€25,561 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161,778 | €161,778 | = | 0.0% |
| Other operating charges | 640/8 | €2,647 | €1,260 | -€1,387 | -52.4% |
| Gross operating margin | 9900 | €483,241 | €493,510 | +€10,269 | +2.1% |
| Operating profit (loss) | 9901 | €268,979 | €306,196 | +€37,217 | +13.8% |
| Financial income | 75/76B | - | €790 | +€790 | |
| Recurring financial income | 75 | - | €790 | +€790 | |
| Financial charges | 65/66B | - | €183 | +€183 | |
| Recurring financial charges | 65 | - | €183 | +€183 | |
| Profit (loss) for the period before taxes | 9903 | €268,979 | €306,802 | +€37,823 | +14.1% |
| Income taxes | 67/77 | €64,444 | €73,871 | +€9,428 | +14.6% |
| Profit (loss) for the period | 9904 | €204,535 | €232,931 | +€28,395 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €204,535 | €232,931 | +€28,395 | +13.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.