BERT GOORIS: 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.
BERT GOORIS
Largest movements
- Current investments +€15,257
up €15,257 (+10.0%), from €152,000 to €167,257
- Tangible fixed assets -€12,221
down €12,221 (-80.2%), from €15,247 to €3,026
of which Land and buildings: -€10,641
- Receivables within one year -€7,850
down €7,850 (-64.1%), from €12,238 to €4,388
of which Other amounts receivable: -€7,850
- Accrued charges and deferred income +€15,257
new in 2025: €15,257
- Current portion of long-term debt -€8,944
down €8,944 (-75.0%), from €11,925 to €2,981
- Trade debts -€7,433
down €7,433 (-96.8%), from €7,675 to €242
- Taxes -€42,073
down €42,073 (-99.7%), from €42,207 to €134
- Gross operating margin -€24,066
down €24,066 (-63.5%), from €37,869 to €13,804
- Other operating charges -€12,295
down €12,295 (-87.7%), from €14,017 to €1,722
- Depreciation +€1,446
up €1,446 (+13.4%), from €10,775 to €12,221
- Financial charges -€536
down €536 (-44.7%), from €1,199 to €663
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 | €376,555 | €372,647 | -€3,908 | -1.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €15,247 | €3,026 | -€12,221 | -80.2% |
| Tangible fixed assets | 22/27 | €15,247 | €3,026 | -€12,221 | -80.2% |
| Land and buildings | 22 | €10,641 | €0 | -€10,641 | -100.0% |
| Plant, machinery and equipment | 23 | €4,606 | €3,026 | -€1,580 | -34.3% |
| Current assets | 29/58 | €361,308 | €369,621 | +€8,313 | +2.3% |
| Amounts receivable within one year | 40/41 | €12,238 | €4,388 | -€7,850 | -64.1% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €12,238 | €4,388 | -€7,850 | -64.1% |
| Current investments | 50/53 | €152,000 | €167,257 | +€15,257 | +10.0% |
| Cash at bank and in hand | 54/58 | €196,046 | €197,433 | +€1,388 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,024 | €543 | -€481 | -47.0% |
| Total equity and liabilities | 10/49 | €376,555 | €372,647 | -€3,908 | -1.0% |
| Equity | 10/15 | €353,973 | €354,071 | +€98 | 0.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €345,913 | €346,011 | +€98 | 0.0% |
| Distributable reserves | 133 | €345,913 | €346,011 | +€98 | 0.0% |
| Amounts payable | 17/49 | €22,581 | €18,576 | -€4,005 | -17.7% |
| Amounts payable after more than one year | 17 | €2,981 | €0 | -€2,981 | -100.0% |
| Financial debts | 170/4 | €2,981 | €0 | -€2,981 | -100.0% |
| Amounts payable within one year | 42/48 | €19,600 | €3,319 | -€16,281 | -83.1% |
| Current portion of amounts payable after more than one year | 42 | €11,925 | €2,981 | -€8,944 | -75.0% |
| Trade debts | 44 | €7,675 | €242 | -€7,433 | -96.8% |
| Suppliers | 440/4 | €7,675 | €242 | -€7,433 | -96.8% |
| Taxes, remuneration and social security | 45 | - | €96 | +€96 | |
| Taxes | 450/3 | - | €96 | +€96 | |
| Accrued charges and deferred income | 492/3 | - | €15,257 | +€15,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,775 | €12,221 | +€1,446 | +13.4% |
| Other operating charges | 640/8 | €14,017 | €1,722 | -€12,295 | -87.7% |
| Gross operating margin | 9900 | €37,869 | €13,804 | -€24,066 | -63.5% |
| Operating profit (loss) | 9901 | €13,077 | -€140 | -€13,217 | |
| Financial income | 75/76B | €1,423 | €1,034 | -€389 | -27.3% |
| Recurring financial income | 75 | €1,423 | €1,034 | -€389 | -27.3% |
| Financial charges | 65/66B | €1,199 | €663 | -€536 | -44.7% |
| Recurring financial charges | 65 | €1,199 | €663 | -€536 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €13,301 | €232 | -€13,069 | -98.3% |
| Transfer from deferred taxes | 780 | €26,934 | - | -€26,934 | |
| Income taxes | 67/77 | €42,207 | €134 | -€42,073 | -99.7% |
| Profit (loss) for the period | 9904 | -€1,973 | €98 | +€2,071 | |
| Transfer from tax-exempt reserves | 789 | €124,323 | - | -€124,323 | |
| Profit (loss) for the period to be appropriated | 9905 | €122,351 | €98 | -€122,253 | -99.9% |
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 30 September 2026 via checked.be.