GOCU: 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.
GOCU
Largest movements
- Receivables within one year +€29,348
up €29,348 (+34.8%), from €84,330 to €113,678
of which Other amounts receivable: +€29,348
- Reserves +€114,401
up €114,401 (+21.9%), from €521,417 to €635,818
of which Distributable reserves: +€114,401
- Other debts -€90,253
down €90,253 (-54.6%), from €165,230 to €74,978
- Financial income +€30,000
up €30,000 (+37.5%), from €80,000 to €110,000
- Taxes +€2,820
up €2,820 (+19.4%), from €14,554 to €17,373
- Gross operating margin +€1,402
up €1,402 (+6.1%), from €22,892 to €24,295
- Depreciation +€374
up €374 (+23.2%), from €1,615 to €1,989
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 | €752,851 | €778,172 | +€25,320 | +3.4% |
| Fixed assets | 21/28 | €663,415 | €661,426 | -€1,989 | -0.3% |
| Tangible fixed assets | 22/27 | €9,290 | €7,301 | -€1,989 | -21.4% |
| Furniture and vehicles | 24 | €5,590 | €3,601 | -€1,989 | -35.6% |
| Other tangible fixed assets | 26 | €3,700 | €3,700 | = | 0.0% |
| Financial fixed assets | 28 | €654,125 | €654,125 | = | 0.0% |
| Current assets | 29/58 | €89,436 | €116,745 | +€27,309 | +30.5% |
| Amounts receivable within one year | 40/41 | €84,330 | €113,678 | +€29,348 | +34.8% |
| Trade receivables | 40 | €3,630 | €3,630 | = | 0.0% |
| Other amounts receivable | 41 | €80,700 | €110,048 | +€29,348 | +36.4% |
| Cash at bank and in hand | 54/58 | €3,561 | €3,020 | -€541 | -15.2% |
| Deferred charges and accrued income | 490/1 | €1,545 | €47 | -€1,498 | -97.0% |
| Total equity and liabilities | 10/49 | €752,851 | €778,172 | +€25,320 | +3.4% |
| Equity | 10/15 | €540,017 | €654,418 | +€114,401 | +21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €521,417 | €635,818 | +€114,401 | +21.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €650 | €650 | = | 0.0% |
| Distributable reserves | 133 | €518,908 | €633,308 | +€114,401 | +22.0% |
| Amounts payable | 17/49 | €212,834 | €123,754 | -€89,080 | -41.9% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €182,834 | €93,754 | -€89,080 | -48.7% |
| Trade debts | 44 | €1,208 | €1,403 | +€195 | +16.1% |
| Suppliers | 440/4 | €1,208 | €1,403 | +€195 | +16.1% |
| Taxes, remuneration and social security | 45 | €16,396 | €17,373 | +€978 | +6.0% |
| Taxes | 450/3 | €16,396 | €17,373 | +€978 | +6.0% |
| Other amounts payable | 47/48 | €165,230 | €74,978 | -€90,253 | -54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,615 | €1,989 | +€374 | +23.2% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €22,892 | €24,295 | +€1,402 | +6.1% |
| Operating profit (loss) | 9901 | €20,893 | €21,918 | +€1,025 | +4.9% |
| Financial income | 75/76B | €80,000 | €110,000 | +€30,000 | +37.5% |
| Recurring financial income | 75 | €80,000 | €110,000 | +€30,000 | +37.5% |
| Financial charges | 65/66B | €154 | €144 | -€10 | -6.4% |
| Recurring financial charges | 65 | €154 | €144 | -€10 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €100,739 | €131,774 | +€31,035 | +30.8% |
| Income taxes | 67/77 | €14,554 | €17,373 | +€2,820 | +19.4% |
| Profit (loss) for the period | 9904 | €86,185 | €114,401 | +€28,215 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €86,185 | €114,401 | +€28,215 | +32.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.