BART GOOSSENS: 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.
BART GOOSSENS
Largest movements
- Cash +€62,740
up €62,740 (+95.6%), from €65,605 to €128,345
mainly Net result for the year (+€53,260) and Other debts (+€42,625)
- Tangible fixed assets -€18,776
down €18,776 (-21.9%), from €85,628 to €66,851
of which Furniture and vehicles: -€15,712
- Receivables within one year +€11,476
up €11,476 (+197.7%), from €5,804 to €17,280
of which Trade receivables: +€6,669
- Other debts +€42,625
up €42,625 (+1559.9%), from €2,733 to €45,357
- Reserves +€8,800
up €8,800 (+5.7%), from €153,110 to €161,910
- Trade debts +€3,420
up €3,420 (+290.8%), from €1,176 to €4,596
- Gross operating margin +€10,794
up €10,794 (+11.6%), from €93,358 to €104,153
- Depreciation +€5,169
up €5,169 (+26.2%), from €19,757 to €24,926
- Taxes +€1,192
up €1,192 (+5.0%), from €23,817 to €25,010
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 | €175,626 | €230,048 | +€54,421 | +31.0% |
| Fixed assets | 21/28 | €85,628 | €66,851 | -€18,776 | -21.9% |
| Tangible fixed assets | 22/27 | €85,628 | €66,851 | -€18,776 | -21.9% |
| Plant, machinery and equipment | 23 | €17,459 | €14,395 | -€3,064 | -17.6% |
| Furniture and vehicles | 24 | €68,168 | €52,456 | -€15,712 | -23.0% |
| Current assets | 29/58 | €89,999 | €163,196 | +€73,198 | +81.3% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,804 | €17,280 | +€11,476 | +197.7% |
| Trade receivables | 40 | €4,718 | €11,387 | +€6,669 | +141.4% |
| Other amounts receivable | 41 | €1,086 | €5,892 | +€4,807 | +442.7% |
| Cash at bank and in hand | 54/58 | €65,605 | €128,345 | +€62,740 | +95.6% |
| Deferred charges and accrued income | 490/1 | €3,590 | €2,572 | -€1,018 | -28.4% |
| Total equity and liabilities | 10/49 | €175,626 | €230,048 | +€54,421 | +31.0% |
| Equity | 10/15 | €165,623 | €174,683 | +€9,060 | +5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €153,110 | €161,910 | +€8,800 | +5.7% |
| Distributable reserves | 133 | €153,110 | €161,910 | +€8,800 | +5.7% |
| Profit (loss) carried forward | 14 | €113 | €373 | +€260 | +231.2% |
| Amounts payable | 17/49 | €10,004 | €55,365 | +€45,361 | +453.4% |
| Amounts payable within one year | 42/48 | €9,793 | €55,025 | +€45,232 | +461.9% |
| Trade debts | 44 | €1,176 | €4,596 | +€3,420 | +290.8% |
| Suppliers | 440/4 | €1,176 | €4,596 | +€3,420 | +290.8% |
| Taxes, remuneration and social security | 45 | €5,885 | €5,072 | -€813 | -13.8% |
| Taxes | 450/3 | €5,885 | €5,072 | -€813 | -13.8% |
| Other amounts payable | 47/48 | €2,733 | €45,357 | +€42,625 | +1559.9% |
| Accrued charges and deferred income | 492/3 | €210 | €340 | +€129 | +61.5% |
| Non-recurring operating income | 76A | €13,500 | €0 | -€13,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,757 | €24,926 | +€5,169 | +26.2% |
| Other operating charges | 640/8 | €384 | €672 | +€288 | +74.8% |
| Gross operating margin | 9900 | €93,358 | €104,153 | +€10,794 | +11.6% |
| Operating profit (loss) | 9901 | €73,217 | €78,555 | +€5,338 | +7.3% |
| Financial income | 75/76B | €906 | €420 | -€486 | -53.7% |
| Recurring financial income | 75 | €906 | €420 | -€486 | -53.7% |
| Financial charges | 65/66B | €288 | €705 | +€416 | +144.4% |
| Recurring financial charges | 65 | €288 | €705 | +€416 | +144.4% |
| Profit (loss) for the period before taxes | 9903 | €73,835 | €78,270 | +€4,435 | +6.0% |
| Income taxes | 67/77 | €23,817 | €25,010 | +€1,192 | +5.0% |
| Profit (loss) for the period | 9904 | €50,017 | €53,260 | +€3,243 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,017 | €53,260 | +€3,243 | +6.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.