Goeman Accountancy: 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.
Goeman Accountancy
Largest movements
- Receivables within one year +€78,540
up €78,540 (+44.4%), from €176,993 to €255,534
of which Trade receivables: +€68,369
- Cash -€66,590
down €66,590 (-26.4%), from €252,020 to €185,430
mainly Receivables within one year (-€78,540) and Investment in fixed assets (net) (-€63,588)
- Current investments -€59,688
down €59,688 (-99.3%), from €60,089 to €401
- Tangible fixed assets +€13,424
up €13,424 (+2.9%), from €469,999 to €483,423
of which Land and buildings: +€40,260
- Other debts -€53,651
down €53,651 (-39.3%), from €136,684 to €83,033
- Reserves +€36,300
up €36,300 (+15.2%), from €238,410 to €274,710
- Tax, wage and social debts -€18,731
down €18,731 (-31.9%), from €58,687 to €39,957
of which Taxes: -€22,846
- Other operating charges +€21,569
up €21,569 (+139%), from €15,549 to €37,118
- Staff costs +€10,694
up €10,694 (+9.4%), from €114,116 to €124,810
- Taxes -€9,668
down €9,668 (-31.6%), from €30,561 to €20,893
- Gross operating margin -€9,592
down €9,592 (-3.3%), from €292,770 to €283,178
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 | €962,184 | €928,380 | -€33,804 | -3.5% |
| Fixed assets | 21/28 | €470,999 | €484,423 | +€13,424 | +2.9% |
| Tangible fixed assets | 22/27 | €469,999 | €483,423 | +€13,424 | +2.9% |
| Land and buildings | 22 | €367,733 | €407,992 | +€40,260 | +10.9% |
| Plant, machinery and equipment | 23 | €797 | €567 | -€230 | -28.8% |
| Furniture and vehicles | 24 | €101,470 | €74,863 | -€26,606 | -26.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €491,185 | €443,957 | -€47,228 | -9.6% |
| Amounts receivable within one year | 40/41 | €176,993 | €255,534 | +€78,540 | +44.4% |
| Trade receivables | 40 | €166,268 | €234,637 | +€68,369 | +41.1% |
| Other amounts receivable | 41 | €10,725 | €20,897 | +€10,172 | +94.8% |
| Current investments | 50/53 | €60,089 | €401 | -€59,688 | -99.3% |
| Cash at bank and in hand | 54/58 | €252,020 | €185,430 | -€66,590 | -26.4% |
| Deferred charges and accrued income | 490/1 | €2,083 | €2,593 | +€510 | +24.5% |
| Total equity and liabilities | 10/49 | €962,184 | €928,380 | -€33,804 | -3.5% |
| Equity | 10/15 | €270,058 | €306,386 | +€36,329 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €238,410 | €274,710 | +€36,300 | +15.2% |
| Distributable reserves | 133 | €238,410 | €274,710 | +€36,300 | +15.2% |
| Profit (loss) carried forward | 14 | €13,048 | €13,076 | +€29 | +0.2% |
| Amounts payable | 17/49 | €692,127 | €621,994 | -€70,133 | -10.1% |
| Amounts payable after more than one year | 17 | €379,939 | €379,799 | -€140 | 0.0% |
| Financial debts | 170/4 | €379,939 | €379,799 | -€140 | 0.0% |
| Amounts payable within one year | 42/48 | €312,188 | €242,194 | -€69,993 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €53,191 | €59,705 | +€6,514 | +12.2% |
| Financial debts | 43 | €55 | €65 | +€10 | +17.4% |
| Credit institutions | 430/8 | €55 | €65 | +€10 | +17.4% |
| Trade debts | 44 | €63,571 | €59,435 | -€4,136 | -6.5% |
| Suppliers | 440/4 | €63,571 | €59,435 | -€4,136 | -6.5% |
| Taxes, remuneration and social security | 45 | €58,687 | €39,957 | -€18,731 | -31.9% |
| Taxes | 450/3 | €43,883 | €21,037 | -€22,846 | -52.1% |
| Remuneration and social security | 454/9 | €14,804 | €18,920 | +€4,116 | +27.8% |
| Other amounts payable | 47/48 | €136,684 | €83,033 | -€53,651 | -39.3% |
| Remuneration, social security and pensions | 62 | €114,116 | €124,810 | +€10,694 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,964 | €50,165 | +€2,201 | +4.6% |
| Other operating charges | 640/8 | €15,549 | €37,118 | +€21,569 | +139% |
| Gross operating margin | 9900 | €292,770 | €283,178 | -€9,592 | -3.3% |
| Operating profit (loss) | 9901 | €115,141 | €71,086 | -€44,056 | -38.3% |
| Financial income | 75/76B | €92 | €224 | +€132 | +144% |
| Recurring financial income | 75 | €92 | €224 | +€132 | +144% |
| Financial charges | 65/66B | €11,216 | €14,087 | +€2,872 | +25.6% |
| Recurring financial charges | 65 | €11,216 | €14,087 | +€2,872 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €104,018 | €57,222 | -€46,795 | -45.0% |
| Income taxes | 67/77 | €30,561 | €20,893 | -€9,668 | -31.6% |
| Profit (loss) for the period | 9904 | €73,456 | €36,329 | -€37,128 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,456 | €36,329 | -€37,128 | -50.5% |
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 30 October 2026 via checked.be.