DR. K. 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. K. GOOSSENS
Largest movements
- Cash -€81,899
down €81,899 (-71.0%), from €115,400 to €33,501
mainly Contributions, distributions and other (-€190,000) and Tax, wage and social debts (-€28,886)
- Receivables within one year +€24,596
up €24,596 (+21.4%), from €115,173 to €139,769
of which Trade receivables: +€16,403
- Tangible fixed assets +€4,844
up €4,844 (+163%), from €2,978 to €7,822
of which Plant, machinery and equipment: +€5,360
- Tax, wage and social debts -€28,886
down €28,886 (-89.0%), from €32,467 to €3,580
of which Taxes: -€28,922
- Reserves -€21,351
down €21,351 (-11.2%), from €190,549 to €169,198
- Gross operating margin +€97,734
up €97,734 (+77.1%), from €126,728 to €224,462
- Taxes +€25,093
up €25,093 (+92.7%), from €27,067 to €52,160
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.
Derived cash bridge
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 | €238,104 | €185,651 | -€52,453 | -22.0% |
| Fixed assets | 21/28 | €2,978 | €7,822 | +€4,844 | +163% |
| Tangible fixed assets | 22/27 | €2,978 | €7,822 | +€4,844 | +163% |
| Plant, machinery and equipment | 23 | €1,902 | €7,262 | +€5,360 | +282% |
| Furniture and vehicles | 24 | €1,077 | €560 | -€517 | -48.0% |
| Current assets | 29/58 | €235,126 | €177,829 | -€57,297 | -24.4% |
| Amounts receivable within one year | 40/41 | €115,173 | €139,769 | +€24,596 | +21.4% |
| Trade receivables | 40 | €113,137 | €129,539 | +€16,403 | +14.5% |
| Other amounts receivable | 41 | €2,037 | €10,230 | +€8,193 | +402% |
| Cash at bank and in hand | 54/58 | €115,400 | €33,501 | -€81,899 | -71.0% |
| Deferred charges and accrued income | 490/1 | €4,553 | €4,559 | +€6 | +0.1% |
| Total equity and liabilities | 10/49 | €238,104 | €185,651 | -€52,453 | -22.0% |
| Equity | 10/15 | €194,549 | €173,198 | -€21,351 | -11.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €190,549 | €169,198 | -€21,351 | -11.2% |
| Distributable reserves | 133 | €190,549 | €169,198 | -€21,351 | -11.2% |
| Amounts payable | 17/49 | €43,555 | €12,453 | -€31,102 | -71.4% |
| Amounts payable within one year | 42/48 | €43,555 | €12,453 | -€31,102 | -71.4% |
| Trade debts | 44 | €11,089 | €8,873 | -€2,216 | -20.0% |
| Suppliers | 440/4 | €11,089 | €8,873 | -€2,216 | -20.0% |
| Taxes, remuneration and social security | 45 | €32,467 | €3,580 | -€28,886 | -89.0% |
| Taxes | 450/3 | €28,922 | - | -€28,922 | |
| Remuneration and social security | 454/9 | €3,544 | €3,580 | +€36 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €980 | €1,564 | +€585 | +59.7% |
| Other operating charges | 640/8 | €345 | €240 | -€105 | -30.4% |
| Gross operating margin | 9900 | €126,728 | €224,462 | +€97,734 | +77.1% |
| Operating profit (loss) | 9901 | €125,403 | €222,657 | +€97,254 | +77.6% |
| Financial income | 75/76B | €88 | €132 | +€44 | +50.4% |
| Recurring financial income | 75 | €88 | €132 | +€44 | +50.4% |
| Financial charges | 65/66B | €2,501 | €1,981 | -€520 | -20.8% |
| Recurring financial charges | 65 | €2,501 | €1,981 | -€520 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €122,990 | €220,809 | +€97,819 | +79.5% |
| Income taxes | 67/77 | €27,067 | €52,160 | +€25,093 | +92.7% |
| Profit (loss) for the period | 9904 | €95,924 | €168,649 | +€72,726 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,924 | €168,649 | +€72,726 | +75.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.