GODIYA: 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.
GODIYA
Largest movements
- Tangible fixed assets -€293,950
down €293,950 (-20.1%), from €1.5m to €1.2m
of which Land and buildings: -€291,596
- Tax, wage and social debts -€251,376
down €251,376 (-99.7%), from €252,186 to €810
- Profit (loss) carried forward -€49,541
down €49,541 (-7.8%), from €635,606 to €586,065
- Taxes -€235,775
down €235,775 (-99.5%), from €236,851 to €1,076
- Other operating charges -€139,535
down €139,535 (-97.3%), from €143,453 to €3,918
- Gross operating margin -€55,620
down €55,620, from €44,024 to -€11,596
- Financial income -€27,298
down €27,298 (-96.9%), from €28,184 to €886
- Depreciation +€2,321
up €2,321 (+8.7%), from €26,654 to €28,975
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 | €1,679,904 | €1,378,674 | -€301,230 | -17.9% |
| Fixed assets | 21/28 | €1,459,404 | €1,165,454 | -€293,950 | -20.1% |
| Tangible fixed assets | 22/27 | €1,459,404 | €1,165,454 | -€293,950 | -20.1% |
| Land and buildings | 22 | €1,440,908 | €1,149,312 | -€291,596 | -20.2% |
| Plant, machinery and equipment | 23 | €18,496 | €16,142 | -€2,354 | -12.7% |
| Current assets | 29/58 | €220,500 | €213,220 | -€7,280 | -3.3% |
| Cash at bank and in hand | 54/58 | €220,500 | €212,011 | -€8,489 | -3.8% |
| Deferred charges and accrued income | 490/1 | - | €1,209 | +€1,209 | |
| Total equity and liabilities | 10/49 | €1,679,904 | €1,378,674 | -€301,230 | -17.9% |
| Equity | 10/15 | €1,421,676 | €1,372,135 | -€49,541 | -3.5% |
| Contributions | 10/11 | €273,538 | €273,538 | = | 0.0% |
| Reserves | 13 | €512,532 | €512,532 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,183 | €16,183 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,183 | €16,183 | = | 0.0% |
| Distributable reserves | 133 | €496,349 | €496,349 | = | 0.0% |
| Profit (loss) carried forward | 14 | €635,606 | €586,065 | -€49,541 | -7.8% |
| Amounts payable | 17/49 | €258,228 | €6,539 | -€251,689 | -97.5% |
| Amounts payable within one year | 42/48 | €258,228 | €6,539 | -€251,689 | -97.5% |
| Trade debts | 44 | - | €784 | +€784 | |
| Suppliers | 440/4 | - | €784 | +€784 | |
| Taxes, remuneration and social security | 45 | €252,186 | €810 | -€251,376 | -99.7% |
| Taxes | 450/3 | €252,186 | €810 | -€251,376 | -99.7% |
| Other amounts payable | 47/48 | €6,042 | €4,945 | -€1,097 | -18.2% |
| Non-recurring operating income | 76A | €93,654 | - | -€93,654 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,654 | €28,975 | +€2,321 | +8.7% |
| Other operating charges | 640/8 | €143,453 | €3,918 | -€139,535 | -97.3% |
| Gross operating margin | 9900 | €44,024 | -€11,596 | -€55,620 | |
| Operating profit (loss) | 9901 | -€126,083 | -€44,489 | +€81,594 | +64.7% |
| Financial income | 75/76B | €28,184 | €886 | -€27,298 | -96.9% |
| Recurring financial income | 75 | €28,184 | €886 | -€27,298 | -96.9% |
| Financial charges | 65/66B | €5,732 | €4,862 | -€870 | -15.2% |
| Recurring financial charges | 65 | €5,732 | €4,862 | -€870 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€103,631 | -€48,465 | +€55,166 | +53.2% |
| Transfer from deferred taxes | 780 | €241,808 | - | -€241,808 | |
| Income taxes | 67/77 | €236,851 | €1,076 | -€235,775 | -99.5% |
| Profit (loss) for the period | 9904 | -€98,674 | -€49,541 | +€49,133 | +49.8% |
| Transfer from tax-exempt reserves | 789 | €725,423 | - | -€725,423 | |
| Profit (loss) for the period to be appropriated | 9905 | €626,749 | -€49,541 | -€676,290 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.