GOBRU: 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.
GOBRU
Largest movements
- Cash +€30,595
up €30,595 (+23.4%), from €130,483 to €161,078
mainly Receivables within one year (+€19,730) and Trade debts (+€16,468)
- Receivables within one year -€19,730
down €19,730 (-4.5%), from €436,106 to €416,376
of which Other amounts receivable: -€12,470
- Trade debts +€16,468
new in 2024: €16,468
- Other operating charges +€8,035
up €8,035 (+40.4%), from €19,908 to €27,943
- Depreciation -€4,842
down €4,842 (-51.9%), from €9,327 to €4,485
- Gross operating margin +€2,406
up €2,406 (+5.4%), from €44,906 to €47,312
- Financial charges -€2,106
down €2,106 (-17.9%), from €11,773 to €9,668
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,054,781 | €1,061,160 | +€6,379 | +0.6% |
| Fixed assets | 21/28 | €488,191 | €483,706 | -€4,485 | -0.9% |
| Tangible fixed assets | 22/27 | €488,191 | €483,706 | -€4,485 | -0.9% |
| Land and buildings | 22 | €452,224 | €452,224 | = | 0.0% |
| Plant, machinery and equipment | 23 | €35,967 | €31,482 | -€4,485 | -12.5% |
| Current assets | 29/58 | €566,590 | €577,454 | +€10,865 | +1.9% |
| Amounts receivable within one year | 40/41 | €436,106 | €416,376 | -€19,730 | -4.5% |
| Trade receivables | 40 | €7,260 | - | -€7,260 | |
| Other amounts receivable | 41 | €428,846 | €416,376 | -€12,470 | -2.9% |
| Cash at bank and in hand | 54/58 | €130,483 | €161,078 | +€30,595 | +23.4% |
| Total equity and liabilities | 10/49 | €1,054,781 | €1,061,160 | +€6,379 | +0.6% |
| Equity | 10/15 | €756,554 | €761,295 | +€4,741 | +0.6% |
| Contributions | 10/11 | €515,619 | €515,619 | = | 0.0% |
| Capital | 10 | €515,619 | €515,619 | = | 0.0% |
| Issued capital | 100 | €515,619 | €515,619 | = | 0.0% |
| Reserves | 13 | €240,935 | €245,677 | +€4,741 | +2.0% |
| Non-distributable reserves | 130/1 | €51,562 | €51,562 | = | 0.0% |
| Legal reserve | 130 | €51,562 | €51,562 | = | 0.0% |
| Distributable reserves | 133 | €189,373 | €194,115 | +€4,741 | +2.5% |
| Amounts payable | 17/49 | €298,227 | €299,865 | +€1,638 | +0.5% |
| Amounts payable after more than one year | 17 | €228,410 | €218,847 | -€9,563 | -4.2% |
| Financial debts | 170/4 | €78,410 | €68,847 | -€9,563 | -12.2% |
| Other amounts payable | 178/9 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,417 | €80,619 | +€11,201 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €9,375 | €9,563 | +€188 | +2.0% |
| Trade debts | 44 | - | €16,468 | +€16,468 | |
| Suppliers | 440/4 | - | €16,468 | +€16,468 | |
| Taxes, remuneration and social security | 45 | €354 | €474 | +€120 | +33.8% |
| Taxes | 450/3 | €354 | €474 | +€120 | +33.8% |
| Other amounts payable | 47/48 | €59,687 | €54,113 | -€5,575 | -9.3% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,327 | €4,485 | -€4,842 | -51.9% |
| Other operating charges | 640/8 | €19,908 | €27,943 | +€8,035 | +40.4% |
| Gross operating margin | 9900 | €44,906 | €47,312 | +€2,406 | +5.4% |
| Operating profit (loss) | 9901 | €15,671 | €14,883 | -€787 | -5.0% |
| Financial charges | 65/66B | €11,773 | €9,668 | -€2,106 | -17.9% |
| Recurring financial charges | 65 | €11,773 | €9,668 | -€2,106 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €3,897 | €5,215 | +€1,318 | +33.8% |
| Income taxes | 67/77 | €354 | €474 | +€120 | +33.8% |
| Profit (loss) for the period | 9904 | €3,543 | €4,741 | +€1,198 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,543 | €4,741 | +€1,198 | +33.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.