Goethals Boekhandel: 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.
Goethals Boekhandel
Largest movements
- Receivables within one year -€20,414
down €20,414 (-91.3%), from €22,364 to €1,950
of which Other amounts receivable: -€20,537
- Tangible fixed assets +€11,179
up €11,179 (+1,019%), from €1,097 to €12,276
- Cash +€9,956
up €9,956 (+38.5%), from €25,827 to €35,782
mainly Receivables within one year (+€20,414) and Net result for the year (+€15,065)
- Stocks and contracts -€8,482
down €8,482 (-7.1%), from €119,883 to €111,400
- Reserves -€19,264
down €19,264 (-18.6%), from €103,336 to €84,072
- Debts after one year +€7,611
up €7,611 (+3,793%), from €201 to €7,812
- Trade debts -€3,516
down €3,516 (-11.3%), from €31,110 to €27,593
- Current portion of long-term debt +€3,103
up €3,103 (+275%), from €1,129 to €4,232
- Other debts +€2,911
up €2,911 (+169%), from €1,718 to €4,629
- Gross operating margin +€50,979
up €50,979 (+1,357%), from €3,757 to €54,735
- Financial income -€33,836
down €33,836 (-99.5%), from €33,991 to €156
- Financial charges +€20,861
up €20,861 (+584%), from €3,570 to €24,431
- Other operating charges -€2,642
down €2,642 (-54.4%), from €4,856 to €2,214
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 | €169,508 | €161,409 | -€8,100 | -4.8% |
| Fixed assets | 21/28 | €1,212 | €12,276 | +€11,065 | +913% |
| Tangible fixed assets | 22/27 | €1,097 | €12,276 | +€11,179 | +1,019% |
| Plant, machinery and equipment | 23 | €1,097 | €12,276 | +€11,179 | +1,019% |
| Financial fixed assets | 28 | €115 | €0 | -€115 | -100% |
| Current assets | 29/58 | €168,297 | €149,133 | -€19,164 | -11.4% |
| Stocks and contracts in progress | 3 | €119,883 | €111,400 | -€8,482 | -7.1% |
| Stocks | 30/36 | €119,883 | €111,400 | -€8,482 | -7.1% |
| Amounts receivable within one year | 40/41 | €22,364 | €1,950 | -€20,414 | -91.3% |
| Trade receivables | 40 | €1,826 | €1,950 | +€124 | +6.8% |
| Other amounts receivable | 41 | €20,537 | €0 | -€20,537 | -100% |
| Cash at bank and in hand | 54/58 | €25,827 | €35,782 | +€9,956 | +38.5% |
| Deferred charges and accrued income | 490/1 | €224 | €0 | -€224 | -100% |
| Total equity and liabilities | 10/49 | €169,508 | €161,409 | -€8,100 | -4.8% |
| Equity | 10/15 | €128,126 | €108,861 | -€19,264 | -15.0% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €103,336 | €84,072 | -€19,264 | -18.6% |
| Distributable reserves | 133 | €103,336 | €84,072 | -€19,264 | -18.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €41,382 | €52,547 | +€11,165 | +27.0% |
| Amounts payable after more than one year | 17 | €201 | €7,812 | +€7,611 | +3,793% |
| Financial debts | 170/4 | €201 | €7,812 | +€7,611 | +3,793% |
| Amounts payable within one year | 42/48 | €40,282 | €44,735 | +€4,454 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €1,129 | €4,232 | +€3,103 | +275% |
| Financial debts | 43 | €3,381 | €3,363 | -€17 | -0.5% |
| Credit institutions | 430/8 | €3,381 | €3,363 | -€17 | -0.5% |
| Trade debts | 44 | €31,110 | €27,593 | -€3,516 | -11.3% |
| Suppliers | 440/4 | €31,110 | €27,593 | -€3,516 | -11.3% |
| Taxes, remuneration and social security | 45 | €2,944 | €4,917 | +€1,973 | +67.0% |
| Taxes | 450/3 | €1,344 | €3,317 | +€1,973 | +147% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €1,718 | €4,629 | +€2,911 | +169% |
| Accrued charges and deferred income | 492/3 | €900 | €0 | -€900 | -100% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €941 | €1,318 | +€377 | +40.1% |
| Other operating charges | 640/8 | €4,856 | €2,214 | -€2,642 | -54.4% |
| Gross operating margin | 9900 | €3,757 | €54,735 | +€50,979 | +1,357% |
| Operating profit (loss) | 9901 | -€2,040 | €51,203 | +€53,243 | |
| Financial income | 75/76B | €33,991 | €156 | -€33,836 | -99.5% |
| Recurring financial income | 75 | €33,991 | €156 | -€33,836 | -99.5% |
| Financial charges | 65/66B | €3,570 | €24,431 | +€20,861 | +584% |
| Recurring financial charges | 65 | €3,570 | €24,431 | +€20,861 | +584% |
| Profit (loss) for the period before taxes | 9903 | €28,381 | €26,928 | -€1,453 | -5.1% |
| Income taxes | 67/77 | €11,344 | €11,863 | +€519 | +4.6% |
| Profit (loss) for the period | 9904 | €17,037 | €15,065 | -€1,972 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,037 | €15,065 | -€1,972 | -11.6% |
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.