De Goukas: 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.
De Goukas
Largest movements
- Receivables within one year +€21,863
up €21,863 (+175.1%), from €12,487 to €34,350
of which Other amounts receivable: +€27,287
- Cash +€10,030
up €10,030 (+20.7%), from €48,535 to €58,565
mainly Tax, wage and social debts (+€18,358) and Net result for the year (+€15,245)
- Deferred charges and accrued income -€1,268
down €1,268 (-100.0%), from €1,268 to €0
- Tax, wage and social debts +€18,358
up €18,358 (+125.4%), from €14,637 to €32,995
of which Remuneration and social security: +€19,977
- Profit (loss) carried forward +€15,245
up €15,245 (+73.5%), from €20,741 to €35,986
- Trade debts -€8,123
down €8,123 (-78.3%), from €10,375 to €2,252
- Other debts +€3,758
up €3,758 (+561.5%), from €669 to €4,427
- Other operating charges +€8,461
up €8,461 (+438.9%), from €1,928 to €10,388
- Taxes -€1,343
down €1,343 (-24.2%), from €5,546 to €4,203
- Gross operating margin -€408
down €408 (-1.3%), from €30,353 to €29,946
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 | €63,168 | €92,915 | +€29,748 | +47.1% |
| Current assets | 29/58 | €63,168 | €92,915 | +€29,748 | +47.1% |
| Stocks and contracts in progress | 3 | €877 | €0 | -€877 | -100.0% |
| Stocks | 30/36 | €877 | €0 | -€877 | -100.0% |
| Amounts receivable within one year | 40/41 | €12,487 | €34,350 | +€21,863 | +175.1% |
| Trade receivables | 40 | €12,221 | €6,797 | -€5,424 | -44.4% |
| Other amounts receivable | 41 | €266 | €27,553 | +€27,287 | +10240.2% |
| Cash at bank and in hand | 54/58 | €48,535 | €58,565 | +€10,030 | +20.7% |
| Deferred charges and accrued income | 490/1 | €1,268 | €0 | -€1,268 | -100.0% |
| Total equity and liabilities | 10/49 | €63,168 | €92,915 | +€29,748 | +47.1% |
| Equity | 10/15 | €35,736 | €50,981 | +€15,245 | +42.7% |
| Contributions | 10/11 | €14,995 | €14,995 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,741 | €35,986 | +€15,245 | +73.5% |
| Amounts payable | 17/49 | €27,431 | €41,934 | +€14,503 | +52.9% |
| Amounts payable within one year | 42/48 | €25,681 | €39,674 | +€13,993 | +54.5% |
| Trade debts | 44 | €10,375 | €2,252 | -€8,123 | -78.3% |
| Suppliers | 440/4 | €10,375 | €2,252 | -€8,123 | -78.3% |
| Taxes, remuneration and social security | 45 | €14,637 | €32,995 | +€18,358 | +125.4% |
| Taxes | 450/3 | €11,369 | €9,749 | -€1,619 | -14.2% |
| Remuneration and social security | 454/9 | €3,268 | €23,246 | +€19,977 | +611.3% |
| Other amounts payable | 47/48 | €669 | €4,427 | +€3,758 | +561.5% |
| Accrued charges and deferred income | 492/3 | €1,750 | €2,260 | +€510 | +29.1% |
| Non-recurring operating income | 76A | - | €55,400 | +€55,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,928 | €10,388 | +€8,461 | +438.9% |
| Gross operating margin | 9900 | €30,353 | €29,946 | -€408 | -1.3% |
| Operating profit (loss) | 9901 | €28,426 | €19,557 | -€8,868 | -31.2% |
| Financial income | 75/76B | €0 | €4 | +€4 | +2100.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +2100.0% |
| Financial charges | 65/66B | €71 | €113 | +€42 | +59.4% |
| Recurring financial charges | 65 | €71 | €113 | +€42 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €28,355 | €19,448 | -€8,906 | -31.4% |
| Income taxes | 67/77 | €5,546 | €4,203 | -€1,343 | -24.2% |
| Profit (loss) for the period | 9904 | €22,809 | €15,245 | -€7,564 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,809 | €15,245 | -€7,564 | -33.2% |
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 6 October 2026 via checked.be.