DR. K. GOBIEN: 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. K. GOBIEN
Largest movements
- Cash +€19,650
up €19,650 (+7.9%), from €247,680 to €267,329
mainly Net result for the year (+€26,659) and Other debts (+€16,500)
- Receivables within one year +€13,090
up €13,090 (+244%), from €5,360 to €18,449
- Deferred charges and accrued income -€4,818
down €4,818 (-67.0%), from €7,196 to €2,378
- Other debts +€16,500
up €16,500 (+2,063%), from €800 to €17,300
- Reserves +€10,159
up €10,159 (+4.2%), from €242,664 to €252,823
- Gross operating margin -€16,460
down €16,460 (-30.5%), from €53,888 to €37,428
- Taxes -€3,386
down €3,386 (-31.7%), from €10,677 to €7,291
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,371 | €295,273 | +€25,902 | +9.6% |
| Fixed assets | 21/28 | €9,136 | €7,117 | -€2,019 | -22.1% |
| Tangible fixed assets | 22/27 | €9,136 | €7,117 | -€2,019 | -22.1% |
| Plant, machinery and equipment | 23 | €2,464 | €1,615 | -€849 | -34.4% |
| Furniture and vehicles | 24 | €6,672 | €5,502 | -€1,170 | -17.5% |
| Current assets | 29/58 | €260,235 | €288,156 | +€27,921 | +10.7% |
| Amounts receivable within one year | 40/41 | €5,360 | €18,449 | +€13,090 | +244% |
| Other amounts receivable | 41 | €5,360 | €18,449 | +€13,090 | +244% |
| Cash at bank and in hand | 54/58 | €247,680 | €267,329 | +€19,650 | +7.9% |
| Deferred charges and accrued income | 490/1 | €7,196 | €2,378 | -€4,818 | -67.0% |
| Total equity and liabilities | 10/49 | €269,371 | €295,273 | +€25,902 | +9.6% |
| Equity | 10/15 | €261,264 | €271,423 | +€10,159 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €242,664 | €252,823 | +€10,159 | +4.2% |
| Distributable reserves | 133 | €242,664 | €252,823 | +€10,159 | +4.2% |
| Amounts payable | 17/49 | €8,107 | €23,850 | +€15,743 | +194% |
| Amounts payable within one year | 42/48 | €8,107 | €23,850 | +€15,743 | +194% |
| Trade debts | 44 | €4,157 | €3,400 | -€757 | -18.2% |
| Suppliers | 440/4 | €4,157 | €3,400 | -€757 | -18.2% |
| Taxes, remuneration and social security | 45 | €3,150 | €3,150 | = | 0.0% |
| Taxes | 450/3 | €3,150 | €3,150 | = | 0.0% |
| Other amounts payable | 47/48 | €800 | €17,300 | +€16,500 | +2,063% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,658 | €2,883 | +€225 | +8.5% |
| Other operating charges | 640/8 | €718 | €630 | -€88 | -12.3% |
| Gross operating margin | 9900 | €53,888 | €37,428 | -€16,460 | -30.5% |
| Operating profit (loss) | 9901 | €50,512 | €33,915 | -€16,597 | -32.9% |
| Financial income | 75/76B | €79 | €202 | +€123 | +155% |
| Recurring financial income | 75 | €79 | €202 | +€123 | +155% |
| Financial charges | 65/66B | €138 | €166 | +€28 | +20.5% |
| Recurring financial charges | 65 | €138 | €166 | +€28 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €50,453 | €33,950 | -€16,503 | -32.7% |
| Income taxes | 67/77 | €10,677 | €7,291 | -€3,386 | -31.7% |
| Profit (loss) for the period | 9904 | €39,776 | €26,659 | -€13,117 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,776 | €26,659 | -€13,117 | -33.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.