GOBERT TOM: 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.
GOBERT TOM
Largest movements
- Tangible fixed assets +€39,622
up €39,622 (+106%), from €37,364 to €76,986
of which Furniture and vehicles: +€44,023
- Receivables within one year +€13,291
up €13,291 (+18.3%), from €72,487 to €85,778
of which Other amounts receivable: +€14,120
- Cash -€10,899
down €10,899 (-34.6%), from €31,516 to €20,617
mainly Investment in fixed assets (net) (-€63,263) and Receivables within one year (-€13,291)
- Debts after one year +€21,478
up €21,478 (+151%), from €14,265 to €35,743
- Reserves +€7,561
up €7,561 (+26.9%), from €28,148 to €35,709
of which Distributable reserves: +€7,561
- Current portion of long-term debt +€7,404
up €7,404 (+120%), from €6,185 to €13,588
- Trade debts +€5,603
up €5,603 (+219%), from €2,563 to €8,166
- Taxes +€10,420
up €10,420, from €0 to €10,420
- Gross operating margin -€6,078
down €6,078 (-12.2%), from €49,883 to €43,806
- Depreciation +€2,733
up €2,733 (+13.1%), from €20,909 to €23,642
- Financial charges +€928
up €928 (+118%), from €786 to €1,714
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 | €143,036 | €185,026 | +€41,989 | +29.4% |
| Fixed assets | 21/28 | €37,364 | €76,986 | +€39,622 | +106% |
| Tangible fixed assets | 22/27 | €37,364 | €76,986 | +€39,622 | +106% |
| Plant, machinery and equipment | 23 | €32,755 | €28,354 | -€4,401 | -13.4% |
| Furniture and vehicles | 24 | €4,609 | €48,632 | +€44,023 | +955% |
| Current assets | 29/58 | €105,672 | €108,040 | +€2,368 | +2.2% |
| Stocks and contracts in progress | 3 | €1,645 | €1,645 | = | 0.0% |
| Stocks | 30/36 | €1,645 | €1,645 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,487 | €85,778 | +€13,291 | +18.3% |
| Trade receivables | 40 | €4,343 | €3,514 | -€829 | -19.1% |
| Other amounts receivable | 41 | €68,144 | €82,264 | +€14,120 | +20.7% |
| Cash at bank and in hand | 54/58 | €31,516 | €20,617 | -€10,899 | -34.6% |
| Deferred charges and accrued income | 490/1 | €24 | €0 | -€24 | -100% |
| Total equity and liabilities | 10/49 | €143,036 | €185,026 | +€41,989 | +29.4% |
| Equity | 10/15 | €119,930 | €127,490 | +€7,561 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,148 | €35,709 | +€7,561 | +26.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €28,148 | €35,709 | +€7,561 | +26.9% |
| Profit (loss) carried forward | 14 | €85,582 | €85,582 | = | 0.0% |
| Amounts payable | 17/49 | €23,107 | €57,535 | +€34,429 | +149% |
| Amounts payable after more than one year | 17 | €14,265 | €35,743 | +€21,478 | +151% |
| Financial debts | 170/4 | €14,265 | €35,743 | +€21,478 | +151% |
| Amounts payable within one year | 42/48 | €8,841 | €21,792 | +€12,951 | +146% |
| Current portion of amounts payable after more than one year | 42 | €6,185 | €13,588 | +€7,404 | +120% |
| Trade debts | 44 | €2,563 | €8,166 | +€5,603 | +219% |
| Suppliers | 440/4 | €2,563 | €8,166 | +€5,603 | +219% |
| Taxes, remuneration and social security | 45 | €94 | €37 | -€56 | -60.0% |
| Taxes | 450/3 | €94 | €37 | -€56 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,909 | €23,642 | +€2,733 | +13.1% |
| Other operating charges | 640/8 | €327 | €473 | +€146 | +44.7% |
| Gross operating margin | 9900 | €49,883 | €43,806 | -€6,078 | -12.2% |
| Operating profit (loss) | 9901 | €28,647 | €19,691 | -€8,956 | -31.3% |
| Financial income | 75/76B | €5 | €4 | -€1 | -26.4% |
| Recurring financial income | 75 | €5 | €4 | -€1 | -26.4% |
| Financial charges | 65/66B | €786 | €1,714 | +€928 | +118% |
| Recurring financial charges | 65 | €786 | €1,714 | +€928 | +118% |
| Profit (loss) for the period before taxes | 9903 | €27,866 | €17,981 | -€9,886 | -35.5% |
| Income taxes | 67/77 | €0 | €10,420 | +€10,420 | |
| Profit (loss) for the period | 9904 | €27,866 | €7,561 | -€20,306 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,866 | €7,561 | -€20,306 | -72.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.