Gaukema: 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.
Gaukema
Largest movements
- Cash +€21,295
up €21,295 (+32.1%), from €66,397 to €87,692
mainly Net result for the year (+€83,459) and Other debts (+€37,441)
- Receivables within one year +€15,422
up €15,422, from €0 to €15,422
of which Trade receivables: +€15,420
- Other debts +€37,441
up €37,441 (+69.8%), from €53,634 to €91,075
- Tax, wage and social debts -€1,223
down €1,223 (-11.6%), from €10,558 to €9,335
of which Taxes: -€1,223
- Gross operating margin +€46,469
up €46,469 (+68.9%), from €67,439 to €113,909
- Taxes +€9,021
up €9,021 (+65.9%), from €13,682 to €22,704
- Financial charges +€1,488
up €1,488 (+140%), from €1,063 to €2,551
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 | €84,759 | €121,361 | +€36,602 | +43.2% |
| Fixed assets | 21/28 | €18,011 | €18,247 | +€236 | +1.3% |
| Tangible fixed assets | 22/27 | €18,011 | €18,247 | +€236 | +1.3% |
| Plant, machinery and equipment | 23 | €1,956 | €1,541 | -€415 | -21.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €16,055 | €16,706 | +€651 | +4.1% |
| Current assets | 29/58 | €66,747 | €103,114 | +€36,366 | +54.5% |
| Amounts receivable within one year | 40/41 | €0 | €15,422 | +€15,422 | |
| Trade receivables | 40 | €0 | €15,420 | +€15,420 | |
| Other amounts receivable | 41 | €0 | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €66,397 | €87,692 | +€21,295 | +32.1% |
| Deferred charges and accrued income | 490/1 | €350 | €0 | -€350 | -100% |
| Total equity and liabilities | 10/49 | €84,759 | €121,361 | +€36,602 | +43.2% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,159 | €102,761 | +€36,602 | +55.3% |
| Amounts payable within one year | 42/48 | €66,159 | €102,761 | +€36,602 | +55.3% |
| Trade debts | 44 | €1,966 | €2,351 | +€384 | +19.5% |
| Suppliers | 440/4 | €1,966 | €2,351 | +€384 | +19.5% |
| Taxes, remuneration and social security | 45 | €10,558 | €9,335 | -€1,223 | -11.6% |
| Taxes | 450/3 | €10,558 | €9,335 | -€1,223 | -11.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €53,634 | €91,075 | +€37,441 | +69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,453 | €4,199 | +€745 | +21.6% |
| Other operating charges | 640/8 | €1,242 | €1,335 | +€93 | +7.5% |
| Gross operating margin | 9900 | €67,439 | €113,909 | +€46,469 | +68.9% |
| Operating profit (loss) | 9901 | €62,744 | €108,375 | +€45,631 | +72.7% |
| Financial income | 75/76B | €997 | €339 | -€658 | -66.0% |
| Recurring financial income | 75 | €997 | €339 | -€658 | -66.0% |
| Financial charges | 65/66B | €1,063 | €2,551 | +€1,488 | +140% |
| Recurring financial charges | 65 | €1,063 | €2,551 | +€1,488 | +140% |
| Profit (loss) for the period before taxes | 9903 | €62,678 | €106,163 | +€43,485 | +69.4% |
| Income taxes | 67/77 | €13,682 | €22,704 | +€9,021 | +65.9% |
| Profit (loss) for the period | 9904 | €48,995 | €83,459 | +€34,464 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,995 | €83,459 | +€34,464 | +70.3% |
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 17 October 2026 via checked.be.