GOBIES: what changed
Two fiscal 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.
GOBIES
Largest movements
- Tangible fixed assets +€111,120
up €111,120 (+675.8%), from €16,442 to €127,562
of which Furniture and vehicles: +€97,792
- Receivables after one year +€25,188
new in 2025: €25,188
- Deferred charges and accrued income +€13,527
up €13,527 (+894.7%), from €1,512 to €15,039
- Cash -€11,920
down €11,920 (-65.1%), from €18,305 to €6,384
mainly Investment in fixed assets (net) (-€120,626) and Receivables after one year (-€25,188)
- Receivables within one year -€6,230
down €6,230 (-18.6%), from €33,414 to €27,185
of which Trade receivables: -€6,151
- Debts after one year +€81,497
new in 2025: €81,497
- Profit (loss) carried forward +€29,837
up €29,837 (+60.5%), from €49,286 to €79,123
- Current portion of long-term debt +€21,359
new in 2025: €21,359
- Other debts -€2,721
down €2,721 (-91.9%), from €2,960 to €239
- Tax, wage and social debts +€2,230
up €2,230 (+13.7%), from €16,286 to €18,516
- Gross operating margin -€11,286
down €11,286 (-17.2%), from €65,754 to €54,468
- Depreciation +€8,433
up €8,433 (+785.7%), from €1,073 to €9,506
- Financial charges +€3,323
up €3,323 (+45967.6%), from €7 to €3,331
- Taxes -€3,052
down €3,052 (-20.3%), from €15,000 to €11,948
- Financial income +€852
up €852 (+4258750.0%), from €0 to €852
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.
Cash bridge derived
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 | €69,673 | €201,357 | +€131,685 | +189.0% |
| Fixed assets | 21/28 | €16,442 | €127,562 | +€111,120 | +675.8% |
| Tangible fixed assets | 22/27 | €16,442 | €127,562 | +€111,120 | +675.8% |
| Plant, machinery and equipment | 23 | €571 | €1,478 | +€907 | +159.0% |
| Furniture and vehicles | 24 | €15,871 | €113,663 | +€97,792 | +616.2% |
| Other tangible fixed assets | 26 | - | €12,420 | +€12,420 | |
| Current assets | 29/58 | €53,231 | €73,796 | +€20,565 | +38.6% |
| Amounts receivable after more than one year | 29 | - | €25,188 | +€25,188 | |
| Other amounts receivable | 291 | - | €25,188 | +€25,188 | |
| Amounts receivable within one year | 40/41 | €33,414 | €27,185 | -€6,230 | -18.6% |
| Trade receivables | 40 | €33,336 | €27,185 | -€6,151 | -18.5% |
| Other amounts receivable | 41 | €79 | - | -€79 | |
| Cash at bank and in hand | 54/58 | €18,305 | €6,384 | -€11,920 | -65.1% |
| Deferred charges and accrued income | 490/1 | €1,512 | €15,039 | +€13,527 | +894.7% |
| Total equity and liabilities | 10/49 | €69,673 | €201,357 | +€131,685 | +189.0% |
| Equity | 10/15 | €49,286 | €79,123 | +€29,837 | +60.5% |
| Profit (loss) carried forward | 14 | €49,286 | €79,123 | +€29,837 | +60.5% |
| Amounts payable | 17/49 | €20,386 | €122,234 | +€101,848 | +499.6% |
| Amounts payable after more than one year | 17 | - | €81,497 | +€81,497 | |
| Financial debts | 170/4 | - | €81,497 | +€81,497 | |
| Amounts payable within one year | 42/48 | €20,386 | €40,737 | +€20,350 | +99.8% |
| Current portion of amounts payable after more than one year | 42 | - | €21,359 | +€21,359 | |
| Trade debts | 44 | €1,141 | €622 | -€518 | -45.4% |
| Suppliers | 440/4 | €1,141 | €622 | -€518 | -45.4% |
| Taxes, remuneration and social security | 45 | €16,286 | €18,516 | +€2,230 | +13.7% |
| Taxes | 450/3 | €16,286 | €18,516 | +€2,230 | +13.7% |
| Other amounts payable | 47/48 | €2,960 | €239 | -€2,721 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,073 | €9,506 | +€8,433 | +785.7% |
| Other operating charges | 640/8 | €387 | €698 | +€311 | +80.3% |
| Gross operating margin | 9900 | €65,754 | €54,468 | -€11,286 | -17.2% |
| Operating profit (loss) | 9901 | €64,294 | €44,264 | -€20,030 | -31.2% |
| Financial income | 75/76B | €0 | €852 | +€852 | +4258750.0% |
| Recurring financial income | 75 | €0 | €852 | +€852 | +4258750.0% |
| Financial charges | 65/66B | €7 | €3,331 | +€3,323 | +45967.6% |
| Recurring financial charges | 65 | €7 | €3,331 | +€3,323 | +45967.6% |
| Profit (loss) for the period before taxes | 9903 | €64,286 | €41,785 | -€22,502 | -35.0% |
| Income taxes | 67/77 | €15,000 | €11,948 | -€3,052 | -20.3% |
| Profit (loss) for the period | 9904 | €49,286 | €29,837 | -€19,449 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,286 | €29,837 | -€19,449 | -39.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.