DORSONDERNEMING GOEMAERE: 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.
What changed
DORSONDERNEMING GOEMAERE
NACE 01.610, Support activities for crop production
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€142,446
2025 · €420,652-€278,206
Equity
€1.0m
2025 · €948,709+€77,446
Cash
€672,981
2025 · €876,242-€203,260
Balance sheet total
€2.2m
2025 · €2.3m-€108,695
Largest movements
Assets
- Cash -€203,260
down €203,260 (-23.2%), from €876,242 to €672,981
mainly Investment in fixed assets (net) (-€445,731) and Other debts (-€149,770)
- Tangible fixed assets +€105,023
up €105,023 (+10.2%), from €1.0m to €1.1m
of which Plant, machinery and equipment: +€106,296
Equity and liabilities
- Other debts -€149,770
down €149,770 (-64.1%), from €233,678 to €83,908
- Reserves +€77,446
up €77,446 (+8.6%), from €895,412 to €972,858
of which Tax-exempt reserves: +€59,482
- Trade debts -€47,769
down €47,769 (-28.6%), from €167,225 to €119,455
- Debts after one year -€26,140
down €26,140 (-4.8%), from €549,459 to €523,319
Income statement
- Gross operating margin -€278,894
down €278,894 (-20.9%), from €1.3m to €1.1m
- Depreciation +€43,896
up €43,896 (+14.8%), from €296,812 to €340,708
- Taxes -€43,342
down €43,342 (-99.7%), from €43,465 to €123
From the 2025 result to the 2026 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.
Result 2025
€420,652
Gross operating margin
-€278,894
Staff costs
+€10,876
Depreciation
-€43,896
Other operating charges
-€4,504
Financial income
-€555
Financial charges
-€2,187
Taxes
+€43,342
Deferred taxes and other
-€2,388
Result 2026
€142,446
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€322,341
Investment
-€445,731
Financing
-€79,871
Cash 2025
€876,242
From operations (derived)
+€322,341
Net result for the year
+€142,446
Depreciation
+€340,708
Stocks and contracts
+€6,295
Receivables within one year
-€7,781
Deferred charges and accrued income
+€11,943
Provisions
+€19,827
Trade debts
-€47,769
Tax, wage and social debts
+€7,345
Other debts
-€149,770
Accrued charges and deferred income
-€902
Investment (derived)
-€445,731
Investment in fixed assets (net)
-€445,731
Financing
-€79,871
Debts after one year
-€26,140
Current portion of long-term debt
+€11,033
Short-term financial debts
+€236
Contributions, distributions and other
-€65,000
Cash 2026
€672,981
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,275,584 | €2,166,890 | -€108,695 | -4.8% |
| Fixed assets | 21/28 | €1,027,106 | €1,132,129 | +€105,023 | +10.2% |
| Tangible fixed assets | 22/27 | €1,027,106 | €1,132,129 | +€105,023 | +10.2% |
| Land and buildings | 22 | €25,753 | €16,952 | -€8,801 | -34.2% |
| Plant, machinery and equipment | 23 | €106,792 | €213,089 | +€106,296 | +99.5% |
| Furniture and vehicles | 24 | €893,414 | €901,146 | +€7,732 | +0.9% |
| Other tangible fixed assets | 26 | €1,146 | €941 | -€204 | -17.8% |
| Current assets | 29/58 | €1,248,479 | €1,034,761 | -€213,717 | -17.1% |
| Stocks and contracts in progress | 3 | €168,240 | €161,946 | -€6,295 | -3.7% |
| Stocks | 30/36 | €168,240 | €161,946 | -€6,295 | -3.7% |
| Amounts receivable within one year | 40/41 | €172,849 | €180,630 | +€7,781 | +4.5% |
| Trade receivables | 40 | €95,935 | €80,216 | -€15,719 | -16.4% |
| Other amounts receivable | 41 | €76,914 | €100,414 | +€23,499 | +30.6% |
| Cash at bank and in hand | 54/58 | €876,242 | €672,981 | -€203,260 | -23.2% |
| Deferred charges and accrued income | 490/1 | €31,148 | €19,205 | -€11,943 | -38.3% |
| Total equity and liabilities | 10/49 | €2,275,584 | €2,166,890 | -€108,695 | -4.8% |
| Equity | 10/15 | €948,709 | €1,026,155 | +€77,446 | +8.2% |
| Contributions | 10/11 | €53,297 | €53,297 | = | 0.0% |
| Reserves | 13 | €895,412 | €972,858 | +€77,446 | +8.6% |
| Tax-exempt reserves | 132 | €85,697 | €145,179 | +€59,482 | +69.4% |
| Distributable reserves | 133 | €809,715 | €827,679 | +€17,963 | +2.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €17,439 | €37,267 | +€19,827 | +114% |
| Deferred taxes | 168 | €17,439 | €37,267 | +€19,827 | +114% |
| Amounts payable | 17/49 | €1,309,436 | €1,103,468 | -€205,968 | -15.7% |
| Amounts payable after more than one year | 17 | €549,459 | €523,319 | -€26,140 | -4.8% |
| Financial debts | 170/4 | €549,459 | €523,319 | -€26,140 | -4.8% |
| Amounts payable within one year | 42/48 | €759,036 | €580,110 | -€178,926 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €299,167 | €310,200 | +€11,033 | +3.7% |
| Financial debts | 43 | €2,604 | €2,840 | +€236 | +9.1% |
| Credit institutions | 430/8 | €2,604 | €2,840 | +€236 | +9.1% |
| Trade debts | 44 | €167,225 | €119,455 | -€47,769 | -28.6% |
| Suppliers | 440/4 | €167,225 | €119,455 | -€47,769 | -28.6% |
| Taxes, remuneration and social security | 45 | €56,362 | €63,707 | +€7,345 | +13.0% |
| Taxes | 450/3 | €2,484 | €3,831 | +€1,346 | +54.2% |
| Remuneration and social security | 454/9 | €53,878 | €59,876 | +€5,998 | +11.1% |
| Other amounts payable | 47/48 | €233,678 | €83,908 | -€149,770 | -64.1% |
| Accrued charges and deferred income | 492/3 | €941 | €38 | -€902 | -95.9% |
| Non-recurring operating income | 76A | €71,700 | €100,150 | +€28,450 | +39.7% |
| Remuneration, social security and pensions | 62 | €525,916 | €515,040 | -€10,876 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296,812 | €340,708 | +€43,896 | +14.8% |
| Other operating charges | 640/8 | €8,023 | €12,528 | +€4,504 | +56.1% |
| Gross operating margin | 9900 | €1,336,046 | €1,057,153 | -€278,894 | -20.9% |
| Operating profit (loss) | 9901 | €505,295 | €188,877 | -€316,418 | -62.6% |
| Financial income | 75/76B | €1,691 | €1,136 | -€555 | -32.8% |
| Recurring financial income | 75 | €1,691 | €1,136 | -€555 | -32.8% |
| Financial charges | 65/66B | €25,430 | €27,616 | +€2,187 | +8.6% |
| Recurring financial charges | 65 | €25,430 | €27,616 | +€2,187 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €481,556 | €162,397 | -€319,160 | -66.3% |
| Transfer from deferred taxes | 780 | €311 | €5,210 | +€4,899 | +1,577% |
| Transfer to deferred taxes | 680 | €17,750 | €25,038 | +€7,288 | +41.1% |
| Income taxes | 67/77 | €43,465 | €123 | -€43,342 | -99.7% |
| Profit (loss) for the period | 9904 | €420,652 | €142,446 | -€278,206 | -66.1% |
| Transfer from tax-exempt reserves | 789 | €932 | €15,630 | +€14,698 | +1,577% |
| Transfer to tax-exempt reserves | 689 | €53,250 | €75,113 | +€21,863 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €368,334 | €82,963 | -€285,370 | -77.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.