GOBBERS: 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.
GOBBERS
Largest movements
- Receivables within one year +€63,824
up €63,824 (+21.8%), from €292,732 to €356,556
of which Other amounts receivable: +€64,325
- Tangible fixed assets -€10,996
down €10,996 (-18.3%), from €59,928 to €48,932
- Reserves +€53,302
up €53,302 (+24.9%), from €213,903 to €267,205
of which Distributable reserves: +€53,302
- Tax, wage and social debts +€12,188
up €12,188 (+175%), from €6,980 to €19,169
- Debts after one year -€11,577
down €11,577 (-87.1%), from €13,287 to €1,710
of which Financial debts: -€11,727
- Financial income +€3,366
up €3,366 (+21.8%), from €15,459 to €18,825
- Taxes -€2,948
down €2,948 (-19.4%), from €15,176 to €12,228
- Gross operating margin +€2,475
up €2,475 (+3.8%), from €64,903 to €67,378
- Other operating charges -€1,999
down €1,999 (-19.3%), from €10,369 to €8,370
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 | €354,922 | €409,895 | +€54,973 | +15.5% |
| Fixed assets | 21/28 | €59,928 | €48,932 | -€10,996 | -18.3% |
| Tangible fixed assets | 22/27 | €59,928 | €48,932 | -€10,996 | -18.3% |
| Land and buildings | 22 | €59,928 | €48,932 | -€10,996 | -18.3% |
| Current assets | 29/58 | €294,994 | €360,963 | +€65,969 | +22.4% |
| Amounts receivable within one year | 40/41 | €292,732 | €356,556 | +€63,824 | +21.8% |
| Trade receivables | 40 | €1,429 | €928 | -€501 | -35.1% |
| Other amounts receivable | 41 | €291,303 | €355,628 | +€64,325 | +22.1% |
| Cash at bank and in hand | 54/58 | €2,041 | €4,269 | +€2,228 | +109% |
| Deferred charges and accrued income | 490/1 | €221 | €137 | -€84 | -37.8% |
| Total equity and liabilities | 10/49 | €354,922 | €409,895 | +€54,973 | +15.5% |
| Equity | 10/15 | €318,903 | €372,205 | +€53,302 | +16.7% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Capital | 10 | €105,000 | €105,000 | = | 0.0% |
| Issued capital | 100 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €213,903 | €267,205 | +€53,302 | +24.9% |
| Non-distributable reserves | 130/1 | €10,500 | €10,500 | = | 0.0% |
| Legal reserve | 130 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €203,403 | €256,705 | +€53,302 | +26.2% |
| Amounts payable | 17/49 | €36,019 | €37,690 | +€1,671 | +4.6% |
| Amounts payable after more than one year | 17 | €13,287 | €1,710 | -€11,577 | -87.1% |
| Financial debts | 170/4 | €11,727 | - | -€11,727 | |
| Other amounts payable | 178/9 | €1,560 | €1,710 | +€150 | +9.6% |
| Amounts payable within one year | 42/48 | €22,612 | €35,856 | +€13,244 | +58.6% |
| Current portion of amounts payable after more than one year | 42 | €13,435 | €11,727 | -€1,708 | -12.7% |
| Trade debts | 44 | €2,197 | €4,961 | +€2,764 | +126% |
| Suppliers | 440/4 | €2,197 | €4,961 | +€2,764 | +126% |
| Taxes, remuneration and social security | 45 | €6,980 | €19,169 | +€12,188 | +175% |
| Taxes | 450/3 | €6,980 | €19,169 | +€12,188 | +175% |
| Accrued charges and deferred income | 492/3 | €120 | €124 | +€3 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,528 | €10,996 | -€533 | -4.6% |
| Other operating charges | 640/8 | €10,369 | €8,370 | -€1,999 | -19.3% |
| Gross operating margin | 9900 | €64,903 | €67,378 | +€2,475 | +3.8% |
| Operating profit (loss) | 9901 | €43,005 | €48,012 | +€5,007 | +11.6% |
| Financial income | 75/76B | €15,459 | €18,825 | +€3,366 | +21.8% |
| Recurring financial income | 75 | €15,459 | €18,825 | +€3,366 | +21.8% |
| Financial charges | 65/66B | €1,875 | €1,307 | -€568 | -30.3% |
| Recurring financial charges | 65 | €1,875 | €1,307 | -€568 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €56,589 | €65,530 | +€8,941 | +15.8% |
| Income taxes | 67/77 | €15,176 | €12,228 | -€2,948 | -19.4% |
| Profit (loss) for the period | 9904 | €41,412 | €53,302 | +€11,890 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,412 | €53,302 | +€11,890 | +28.7% |
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 19 October 2026 via checked.be.