DR. BERT GOOSSENS: 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.
DR. BERT GOOSSENS
Largest movements
- Cash +€190,613
up €190,613 (+152.4%), from €125,068 to €315,681
mainly Net result for the year (+€195,215) and Other debts (+€97,435)
- Receivables within one year +€29,201
up €29,201 (+20.1%), from €145,209 to €174,410
of which Trade receivables: +€29,703
- Tangible fixed assets -€23,786
down €23,786 (-60.2%), from €39,534 to €15,747
of which Furniture and vehicles: -€15,704
- Current investments +€15,379
up €15,379 (+2.6%), from €590,235 to €605,614
- Other debts +€97,435
up €97,435 (+1074.9%), from €9,065 to €106,500
- Reserves +€95,215
up €95,215 (+11.2%), from €848,178 to €943,393
- Tax, wage and social debts +€14,714
up €14,714 (+39.4%), from €37,359 to €52,073
- Gross operating margin +€11,992
up €11,992 (+4.3%), from €281,257 to €293,248
- Financial income +€9,870
up €9,870 (+303.6%), from €3,251 to €13,121
- Taxes +€6,846
up €6,846 (+8.8%), from €77,803 to €84,650
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 | €907,617 | €1,116,125 | +€208,508 | +23.0% |
| Fixed assets | 21/28 | €41,134 | €17,347 | -€23,786 | -57.8% |
| Tangible fixed assets | 22/27 | €39,534 | €15,747 | -€23,786 | -60.2% |
| Furniture and vehicles | 24 | €20,598 | €4,894 | -€15,704 | -76.2% |
| Other tangible fixed assets | 26 | €18,935 | €10,853 | -€8,083 | -42.7% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €866,484 | €1,098,778 | +€232,294 | +26.8% |
| Amounts receivable within one year | 40/41 | €145,209 | €174,410 | +€29,201 | +20.1% |
| Trade receivables | 40 | €144,706 | €174,410 | +€29,703 | +20.5% |
| Other amounts receivable | 41 | €502 | €0 | -€502 | -100.0% |
| Current investments | 50/53 | €590,235 | €605,614 | +€15,379 | +2.6% |
| Cash at bank and in hand | 54/58 | €125,068 | €315,681 | +€190,613 | +152.4% |
| Deferred charges and accrued income | 490/1 | €5,972 | €3,073 | -€2,899 | -48.5% |
| Total equity and liabilities | 10/49 | €907,617 | €1,116,125 | +€208,508 | +23.0% |
| Equity | 10/15 | €860,578 | €955,793 | +€95,215 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €848,178 | €943,393 | +€95,215 | +11.2% |
| Distributable reserves | 133 | €848,178 | €943,393 | +€95,215 | +11.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,039 | €160,332 | +€113,293 | +240.9% |
| Amounts payable within one year | 42/48 | €47,039 | €160,332 | +€113,293 | +240.9% |
| Trade debts | 44 | €615 | €1,760 | +€1,144 | +185.9% |
| Suppliers | 440/4 | €615 | €1,760 | +€1,144 | +185.9% |
| Taxes, remuneration and social security | 45 | €37,359 | €52,073 | +€14,714 | +39.4% |
| Taxes | 450/3 | €37,359 | €52,073 | +€14,714 | +39.4% |
| Other amounts payable | 47/48 | €9,065 | €106,500 | +€97,435 | +1074.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,838 | €25,149 | -€1,690 | -6.3% |
| Other operating charges | 640/8 | €1,142 | €1,272 | +€130 | +11.4% |
| Gross operating margin | 9900 | €281,257 | €293,248 | +€11,992 | +4.3% |
| Operating profit (loss) | 9901 | €253,277 | €266,828 | +€13,551 | +5.4% |
| Financial income | 75/76B | €3,251 | €13,121 | +€9,870 | +303.6% |
| Recurring financial income | 75 | €3,251 | €13,121 | +€9,870 | +303.6% |
| Financial charges | 65/66B | -€2,001 | €85 | +€2,086 | |
| Recurring financial charges | 65 | -€2,001 | €85 | +€2,086 | |
| Profit (loss) for the period before taxes | 9903 | €258,529 | €279,864 | +€21,335 | +8.3% |
| Income taxes | 67/77 | €77,803 | €84,650 | +€6,846 | +8.8% |
| Profit (loss) for the period | 9904 | €180,726 | €195,215 | +€14,489 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €180,726 | €195,215 | +€14,489 | +8.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.