Code Gorilla: 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.
Code Gorilla
Largest movements
- Tangible fixed assets -€16,687
down €16,687 (-11.0%), from €151,692 to €135,005
of which Land and buildings: -€10,712
- Receivables within one year +€4,003
up €4,003 (+68.2%), from €5,866 to €9,869
of which Other amounts receivable: +€2,716
- Debts after one year -€11,365
down €11,365 (-19.9%), from €57,253 to €45,888
- Tax, wage and social debts -€4,526
down €4,526 (-34.3%), from €13,199 to €8,672
of which Remuneration and social security: -€3,000
- Reserves +€2,482
up €2,482 (+2.7%), from €91,972 to €94,453
of which Distributable reserves: +€2,482
- Gross operating margin -€15,941
down €15,941 (-35.8%), from €44,546 to €28,605
- Taxes -€4,789
down €4,789 (-55.9%), from €8,567 to €3,777
- Depreciation +€1,681
up €1,681 (+10.5%), from €16,040 to €17,721
- Financial income -€838
down €838 (-75.0%), from €1,118 to €280
- Other operating charges +€772
up €772 (+34.9%), from €2,211 to €2,983
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 | €184,137 | €171,521 | -€12,616 | -6.9% |
| Fixed assets | 21/28 | €152,292 | €135,005 | -€17,287 | -11.4% |
| Tangible fixed assets | 22/27 | €151,692 | €135,005 | -€16,687 | -11.0% |
| Land and buildings | 22 | €136,138 | €125,427 | -€10,712 | -7.9% |
| Plant, machinery and equipment | 23 | €4,894 | €2,724 | -€2,170 | -44.3% |
| Furniture and vehicles | 24 | €10,659 | €6,854 | -€3,805 | -35.7% |
| Financial fixed assets | 28 | €600 | €0 | -€600 | -100.0% |
| Current assets | 29/58 | €31,845 | €36,516 | +€4,671 | +14.7% |
| Amounts receivable within one year | 40/41 | €5,866 | €9,869 | +€4,003 | +68.2% |
| Trade receivables | 40 | €364 | €1,650 | +€1,286 | +353.8% |
| Other amounts receivable | 41 | €5,502 | €8,219 | +€2,716 | +49.4% |
| Cash at bank and in hand | 54/58 | €21,536 | €21,723 | +€187 | +0.9% |
| Deferred charges and accrued income | 490/1 | €4,443 | €4,925 | +€481 | +10.8% |
| Total equity and liabilities | 10/49 | €184,137 | €171,521 | -€12,616 | -6.9% |
| Equity | 10/15 | €98,172 | €100,653 | +€2,482 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,972 | €94,453 | +€2,482 | +2.7% |
| Tax-exempt reserves | 132 | €189 | €189 | = | 0.0% |
| Distributable reserves | 133 | €91,782 | €94,264 | +€2,482 | +2.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €85,965 | €70,867 | -€15,098 | -17.6% |
| Amounts payable after more than one year | 17 | €57,253 | €45,888 | -€11,365 | -19.9% |
| Financial debts | 170/4 | €57,253 | €45,888 | -€11,365 | -19.9% |
| Amounts payable within one year | 42/48 | €28,712 | €24,979 | -€3,733 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €11,125 | €11,365 | +€240 | +2.2% |
| Financial debts | 43 | €871 | €1,079 | +€209 | +23.9% |
| Credit institutions | 430/8 | €871 | €1,079 | +€209 | +23.9% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €3,518 | €3,862 | +€345 | +9.8% |
| Suppliers | 440/4 | €3,518 | €3,862 | +€345 | +9.8% |
| Taxes, remuneration and social security | 45 | €13,199 | €8,672 | -€4,526 | -34.3% |
| Taxes | 450/3 | €10,199 | €8,672 | -€1,526 | -15.0% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,040 | €17,721 | +€1,681 | +10.5% |
| Other operating charges | 640/8 | €2,211 | €2,983 | +€772 | +34.9% |
| Gross operating margin | 9900 | €44,546 | €28,605 | -€15,941 | -35.8% |
| Operating profit (loss) | 9901 | €26,295 | €7,901 | -€18,394 | -70.0% |
| Financial income | 75/76B | €1,118 | €280 | -€838 | -75.0% |
| Recurring financial income | 75 | €1,118 | €280 | -€838 | -75.0% |
| Financial charges | 65/66B | €2,634 | €1,922 | -€712 | -27.0% |
| Recurring financial charges | 65 | €2,634 | €1,922 | -€712 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €24,779 | €6,259 | -€18,520 | -74.7% |
| Income taxes | 67/77 | €8,567 | €3,777 | -€4,789 | -55.9% |
| Profit (loss) for the period | 9904 | €16,212 | €2,482 | -€13,731 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,212 | €2,482 | -€13,731 | -84.7% |
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 29 September 2026 via checked.be.