GOFFARD CONSEIL: 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.
GOFFARD CONSEIL
Largest movements
- Tangible fixed assets +€112,674
up €112,674 (+83.1%), from €135,520 to €248,194
of which Land and buildings: +€111,241
- Intangible fixed assets -€62,500
down €62,500 (-50.0%), from €125,000 to €62,500
- Current investments -€44,684
down €44,684 (-63.8%), from €70,038 to €25,354
- Receivables within one year +€18,304
up €18,304 (+38.9%), from €47,111 to €65,415
of which Trade receivables: +€10,988
- Debts after one year +€17,496
up €17,496 (+12.2%), from €143,086 to €160,582
- Other debts +€17,379
up €17,379 (+26.9%), from €64,511 to €81,890
- Current portion of long-term debt -€7,356
down €7,356 (-9.8%), from €75,405 to €68,050
- Tax, wage and social debts -€5,676
down €5,676 (-24.5%), from €23,156 to €17,481
of which Taxes: -€3,775
- Depreciation +€20,247
up €20,247 (+26.5%), from €76,303 to €96,550
- Financial charges +€12,794
up €12,794 (+35.3%), from €36,204 to €48,998
- Gross operating margin +€11,660
up €11,660 (+3.7%), from €311,221 to €322,881
- Staff costs +€10,477
up €10,477 (+7.3%), from €143,672 to €154,148
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 | €385,383 | €410,229 | +€24,847 | +6.4% |
| Fixed assets | 21/28 | €260,520 | €310,694 | +€50,174 | +19.3% |
| Intangible fixed assets | 21 | €125,000 | €62,500 | -€62,500 | -50.0% |
| Tangible fixed assets | 22/27 | €135,520 | €248,194 | +€112,674 | +83.1% |
| Land and buildings | 22 | - | €111,241 | +€111,241 | |
| Plant, machinery and equipment | 23 | €15,569 | €12,798 | -€2,771 | -17.8% |
| Furniture and vehicles | 24 | €144 | €10,733 | +€10,589 | +7,363% |
| Leasing and similar rights | 25 | €118,872 | €113,334 | -€5,538 | -4.7% |
| Other tangible fixed assets | 26 | €935 | €88 | -€847 | -90.6% |
| Current assets | 29/58 | €124,863 | €99,536 | -€25,327 | -20.3% |
| Amounts receivable within one year | 40/41 | €47,111 | €65,415 | +€18,304 | +38.9% |
| Trade receivables | 40 | €44,274 | €55,262 | +€10,988 | +24.8% |
| Other amounts receivable | 41 | €2,837 | €10,153 | +€7,316 | +258% |
| Current investments | 50/53 | €70,038 | €25,354 | -€44,684 | -63.8% |
| Cash at bank and in hand | 54/58 | €7,714 | €8,768 | +€1,053 | +13.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €385,383 | €410,229 | +€24,847 | +6.4% |
| Equity | 10/15 | €61,967 | €61,967 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €41,967 | €41,967 | = | 0.0% |
| Non-distributable reserves | 130/1 | €143 | €143 | = | 0.0% |
| Reserves not available under the articles | 1311 | €143 | €143 | = | 0.0% |
| Distributable reserves | 133 | €41,824 | €41,824 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €323,416 | €348,262 | +€24,847 | +7.7% |
| Amounts payable after more than one year | 17 | €143,086 | €160,582 | +€17,496 | +12.2% |
| Financial debts | 170/4 | €143,086 | €160,582 | +€17,496 | +12.2% |
| Amounts payable within one year | 42/48 | €175,264 | €181,228 | +€5,964 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €75,405 | €68,050 | -€7,356 | -9.8% |
| Trade debts | 44 | €12,190 | €13,808 | +€1,617 | +13.3% |
| Suppliers | 440/4 | €12,190 | €13,808 | +€1,617 | +13.3% |
| Taxes, remuneration and social security | 45 | €23,156 | €17,481 | -€5,676 | -24.5% |
| Taxes | 450/3 | €3,775 | €0 | -€3,775 | -100% |
| Remuneration and social security | 454/9 | €19,381 | €17,481 | -€1,901 | -9.8% |
| Other amounts payable | 47/48 | €64,511 | €81,890 | +€17,379 | +26.9% |
| Accrued charges and deferred income | 492/3 | €5,066 | €6,452 | +€1,386 | +27.4% |
| Non-recurring operating income | 76A | €12,666 | €0 | -€12,666 | -100% |
| Remuneration, social security and pensions | 62 | €143,672 | €154,148 | +€10,477 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,303 | €96,550 | +€20,247 | +26.5% |
| Other operating charges | 640/8 | €1,869 | €2,784 | +€915 | +49.0% |
| Gross operating margin | 9900 | €311,221 | €322,881 | +€11,660 | +3.7% |
| Operating profit (loss) | 9901 | €89,378 | €69,399 | -€19,979 | -22.4% |
| Financial income | 75/76B | €37 | €452 | +€414 | +1,104% |
| Recurring financial income | 75 | €37 | €452 | +€414 | +1,104% |
| Financial charges | 65/66B | €36,204 | €48,998 | +€12,794 | +35.3% |
| Recurring financial charges | 65 | €36,204 | €48,998 | +€12,794 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €53,212 | €20,853 | -€32,359 | -60.8% |
| Income taxes | 67/77 | €5,685 | €6,297 | +€611 | +10.8% |
| Profit (loss) for the period | 9904 | €47,527 | €14,556 | -€32,970 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,527 | €14,556 | -€32,970 | -69.4% |
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 13 October 2026 via checked.be.