GoBeSo: 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.
GoBeSo
Largest movements
- Tangible fixed assets +€39,949
up €39,949 (+3,560%), from €1,122 to €41,071
of which Leasing and similar rights: +€32,012
- Cash -€37,571
down €37,571 (-20.4%), from €184,517 to €146,946
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€51,851)
- Profit (loss) carried forward -€24,837
down €24,837 (-28.0%), from €88,571 to €63,734
- Debts after one year +€17,583
new in 2025: €17,583
- Current portion of long-term debt +€10,290
new in 2025: €10,290
- Other debts -€6,435
down €6,435 (-7.6%), from €84,258 to €77,823
- Trade debts +€4,744
up €4,744 (+484%), from €980 to €5,724
- Depreciation +€11,392
up €11,392 (+2,232%), from €510 to €11,902
- Taxes -€6,429
down €6,429 (-24.9%), from €25,855 to €19,427
- Financial charges +€4,484
up €4,484 (+278%), from €1,612 to €6,097
- Gross operating margin -€3,779
down €3,779 (-3.2%), from €117,207 to €113,428
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 | €208,310 | €212,386 | +€4,076 | +2.0% |
| Fixed assets | 21/28 | €2,468 | €42,417 | +€39,949 | +1,619% |
| Tangible fixed assets | 22/27 | €1,122 | €41,071 | +€39,949 | +3,560% |
| Plant, machinery and equipment | 23 | €195 | €140 | -€55 | -28.0% |
| Furniture and vehicles | 24 | €927 | €8,919 | +€7,992 | +862% |
| Leasing and similar rights | 25 | - | €32,012 | +€32,012 | |
| Financial fixed assets | 28 | €1,346 | €1,346 | = | 0.0% |
| Current assets | 29/58 | €205,842 | €169,969 | -€35,872 | -17.4% |
| Amounts receivable within one year | 40/41 | €19,887 | €20,289 | +€401 | +2.0% |
| Trade receivables | 40 | €17,743 | €18,671 | +€929 | +5.2% |
| Other amounts receivable | 41 | €2,145 | €1,617 | -€527 | -24.6% |
| Cash at bank and in hand | 54/58 | €184,517 | €146,946 | -€37,571 | -20.4% |
| Deferred charges and accrued income | 490/1 | €1,437 | €2,735 | +€1,297 | +90.3% |
| Total equity and liabilities | 10/49 | €208,310 | €212,386 | +€4,076 | +2.0% |
| Equity | 10/15 | €109,031 | €84,194 | -€24,837 | -22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,571 | €63,734 | -€24,837 | -28.0% |
| Amounts payable | 17/49 | €99,278 | €128,192 | +€28,914 | +29.1% |
| Amounts payable after more than one year | 17 | - | €17,583 | +€17,583 | |
| Financial debts | 170/4 | - | €17,583 | +€17,583 | |
| Amounts payable within one year | 42/48 | €97,756 | €105,823 | +€8,067 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,290 | +€10,290 | |
| Financial debts | 43 | €0 | €35 | +€35 | |
| Credit institutions | 430/8 | - | €35 | +€35 | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €980 | €5,724 | +€4,744 | +484% |
| Suppliers | 440/4 | €980 | €5,724 | +€4,744 | +484% |
| Taxes, remuneration and social security | 45 | €12,519 | €11,951 | -€567 | -4.5% |
| Taxes | 450/3 | €12,519 | €11,951 | -€567 | -4.5% |
| Other amounts payable | 47/48 | €84,258 | €77,823 | -€6,435 | -7.6% |
| Accrued charges and deferred income | 492/3 | €1,522 | €4,786 | +€3,264 | +214% |
| Non-recurring operating income | 76A | - | €3,512 | +€3,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | €11,902 | +€11,392 | +2,232% |
| Other operating charges | 640/8 | €657 | €511 | -€147 | -22.3% |
| Non-recurring operating charges | 66A | €0 | €328 | +€328 | |
| Gross operating margin | 9900 | €117,207 | €113,428 | -€3,779 | -3.2% |
| Operating profit (loss) | 9901 | €116,039 | €100,686 | -€15,353 | -13.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,612 | €6,097 | +€4,484 | +278% |
| Recurring financial charges | 65 | €1,612 | €6,097 | +€4,484 | +278% |
| Profit (loss) for the period before taxes | 9903 | €114,427 | €94,590 | -€19,837 | -17.3% |
| Income taxes | 67/77 | €25,855 | €19,427 | -€6,429 | -24.9% |
| Profit (loss) for the period | 9904 | €88,571 | €75,163 | -€13,409 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €88,571 | €75,163 | -€13,409 | -15.1% |
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 16 October 2026 via checked.be.