GOEVANDY: 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.
GOEVANDY
Largest movements
- Tangible fixed assets -€46,000
down €46,000 (-7.2%), from €637,535 to €591,535
of which Land and buildings: -€37,576
- Cash +€12,815
up €12,815 (+76.2%), from €16,823 to €29,638
mainly Depreciation (+€46,000) and Receivables within one year (+€2,328)
- Debts after one year -€20,000
down €20,000 (-6.8%), from €295,451 to €275,451
of which Financial debts: -€20,000
- Profit (loss) carried forward -€8,421
down €8,421 (-2.0%), from -€425,365 to -€433,787
- Gross operating margin +€9,519
up €9,519 (+20.7%), from €46,058 to €55,577
- Depreciation -€2,091
down €2,091 (-4.3%), from €48,091 to €46,000
- Other operating charges +€645
up €645 (+4.1%), from €15,785 to €16,431
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 | €659,966 | €629,142 | -€30,824 | -4.7% |
| Fixed assets | 21/28 | €637,535 | €591,535 | -€46,000 | -7.2% |
| Tangible fixed assets | 22/27 | €637,535 | €591,535 | -€46,000 | -7.2% |
| Land and buildings | 22 | €576,231 | €538,655 | -€37,576 | -6.5% |
| Plant, machinery and equipment | 23 | €20,206 | €17,734 | -€2,471 | -12.2% |
| Furniture and vehicles | 24 | €41,099 | €35,146 | -€5,953 | -14.5% |
| Current assets | 29/58 | €22,430 | €37,607 | +€15,176 | +67.7% |
| Amounts receivable within one year | 40/41 | €3,424 | €1,096 | -€2,328 | -68.0% |
| Other amounts receivable | 41 | €3,424 | €1,096 | -€2,328 | -68.0% |
| Cash at bank and in hand | 54/58 | €16,823 | €29,638 | +€12,815 | +76.2% |
| Deferred charges and accrued income | 490/1 | €2,183 | €6,872 | +€4,689 | +214.8% |
| Total equity and liabilities | 10/49 | €659,966 | €629,142 | -€30,824 | -4.7% |
| Equity | 10/15 | €326,999 | €318,578 | -€8,421 | -2.6% |
| Contributions | 10/11 | €620,000 | €620,000 | = | 0.0% |
| Reserves | 13 | €132,364 | €132,364 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,189 | €7,189 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,189 | €7,189 | = | 0.0% |
| Distributable reserves | 133 | €125,176 | €125,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€425,365 | -€433,787 | -€8,421 | -2.0% |
| Amounts payable | 17/49 | €332,967 | €310,564 | -€22,403 | -6.7% |
| Amounts payable after more than one year | 17 | €295,451 | €275,451 | -€20,000 | -6.8% |
| Financial debts | 170/4 | €31,666 | €11,666 | -€20,000 | -63.2% |
| Other amounts payable | 178/9 | €263,785 | €263,785 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,714 | €27,118 | +€1,404 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €148 | €126 | -€22 | -14.8% |
| Taxes | 450/3 | €148 | €126 | -€22 | -14.8% |
| Other amounts payable | 47/48 | €5,566 | €6,992 | +€1,426 | +25.6% |
| Accrued charges and deferred income | 492/3 | €11,801 | €7,995 | -€3,807 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,091 | €46,000 | -€2,091 | -4.3% |
| Other operating charges | 640/8 | €15,785 | €16,431 | +€645 | +4.1% |
| Gross operating margin | 9900 | €46,058 | €55,577 | +€9,519 | +20.7% |
| Operating profit (loss) | 9901 | -€17,818 | -€6,854 | +€10,965 | +61.5% |
| Financial income | 75/76B | €30 | €51 | +€21 | +68.9% |
| Recurring financial income | 75 | €30 | €51 | +€21 | +68.9% |
| Financial charges | 65/66B | €1,654 | €1,488 | -€167 | -10.1% |
| Recurring financial charges | 65 | €1,654 | €1,488 | -€167 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,442 | -€8,290 | +€11,152 | +57.4% |
| Income taxes | 67/77 | €157 | €132 | -€25 | -16.2% |
| Profit (loss) for the period | 9904 | -€19,599 | -€8,421 | +€11,177 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,599 | -€8,421 | +€11,177 | +57.0% |
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.