CHARLES GOHY: 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.
CHARLES GOHY
Largest movements
- Receivables within one year -€75,207
down €75,207 (-97.2%), from €77,366 to €2,159
of which Trade receivables: -€76,223
- Cash -€7,368
no longer reported in 2025 (was €7,368)
mainly Trade debts (-€58,069) and Net result for the year (-€12,467)
- Tangible fixed assets -€1,755
down €1,755 (-19.8%), from €8,870 to €7,115
of which Plant, machinery and equipment: -€1,238
- Trade debts -€58,069
down €58,069 (-96.2%), from €60,394 to €2,325
- Profit (loss) carried forward -€12,467
down €12,467 (-3,855%), from -€323 to -€12,791
- Tax, wage and social debts -€11,177
no longer reported in 2025 (was €11,177)
of which Taxes: -€8,232
- Other debts -€4,906
down €4,906 (-48.7%), from €10,069 to €5,163
- Short-term financial debts +€2,289
new in 2025: €2,289
- Gross operating margin -€11,776
down €11,776, from €2,605 to -€9,171
- Financial charges +€1,155
up €1,155 (+528%), from €219 to €1,374
- Other operating charges -€211
down €211 (-54.4%), from €387 to €177
- Depreciation -€98
down €98 (-5.3%), from €1,853 to €1,755
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 | €93,603 | €9,273 | -€84,330 | -90.1% |
| Fixed assets | 21/28 | €8,870 | €7,115 | -€1,755 | -19.8% |
| Tangible fixed assets | 22/27 | €8,870 | €7,115 | -€1,755 | -19.8% |
| Plant, machinery and equipment | 23 | €1,954 | €716 | -€1,238 | -63.3% |
| Furniture and vehicles | 24 | €956 | €439 | -€518 | -54.1% |
| Other tangible fixed assets | 26 | €5,960 | €5,960 | = | 0.0% |
| Current assets | 29/58 | €84,733 | €2,159 | -€82,575 | -97.5% |
| Amounts receivable within one year | 40/41 | €77,366 | €2,159 | -€75,207 | -97.2% |
| Trade receivables | 40 | €76,223 | - | -€76,223 | |
| Other amounts receivable | 41 | €1,143 | €2,159 | +€1,016 | +88.9% |
| Cash at bank and in hand | 54/58 | €7,368 | - | -€7,368 | |
| Total equity and liabilities | 10/49 | €93,603 | €9,273 | -€84,330 | -90.1% |
| Equity | 10/15 | €11,964 | -€504 | -€12,467 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,087 | €6,087 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,227 | €4,227 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€323 | -€12,791 | -€12,467 | -3,855% |
| Amounts payable | 17/49 | €81,640 | €9,777 | -€71,862 | -88.0% |
| Amounts payable within one year | 42/48 | €81,640 | €9,777 | -€71,862 | -88.0% |
| Financial debts | 43 | - | €2,289 | +€2,289 | |
| Credit institutions | 430/8 | - | €2,289 | +€2,289 | |
| Trade debts | 44 | €60,394 | €2,325 | -€58,069 | -96.2% |
| Suppliers | 440/4 | €60,394 | €2,325 | -€58,069 | -96.2% |
| Taxes, remuneration and social security | 45 | €11,177 | - | -€11,177 | |
| Taxes | 450/3 | €8,232 | - | -€8,232 | |
| Remuneration and social security | 454/9 | €2,945 | - | -€2,945 | |
| Other amounts payable | 47/48 | €10,069 | €5,163 | -€4,906 | -48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,853 | €1,755 | -€98 | -5.3% |
| Other operating charges | 640/8 | €387 | €177 | -€211 | -54.4% |
| Gross operating margin | 9900 | €2,605 | -€9,171 | -€11,776 | |
| Operating profit (loss) | 9901 | €364 | -€11,103 | -€11,467 | |
| Financial income | 75/76B | €0 | €10 | +€10 | +6,800% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +6,800% |
| Financial charges | 65/66B | €219 | €1,374 | +€1,155 | +528% |
| Recurring financial charges | 65 | €219 | €1,374 | +€1,155 | +528% |
| Profit (loss) for the period before taxes | 9903 | €145 | -€12,467 | -€12,612 | |
| Profit (loss) for the period | 9904 | €145 | -€12,467 | -€12,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €145 | -€12,467 | -€12,612 |
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 29 October 2026 via checked.be.