GOFFIN J. & FILS: 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.
GOFFIN J. & FILS
Largest movements
- Cash +€62,646
up €62,646 (+89.4%), from €70,057 to €132,703
mainly Net result for the year (+€72,031) and Tax, wage and social debts (+€10,051)
- Receivables within one year +€17,187
up €17,187 (+14.1%), from €121,633 to €138,820
- Reserves +€72,000
up €72,000 (+26.0%), from €276,520 to €348,520
of which Distributable reserves: +€72,000
- Tax, wage and social debts +€10,051
up €10,051 (+16.7%), from €60,218 to €70,269
- Gross operating margin +€24,521
up €24,521 (+26.3%), from €93,385 to €117,906
- Financial income -€8,769
no longer reported in 2024 (was €8,769)
- Taxes +€2,422
up €2,422 (+7.3%), from €33,053 to €35,475
- Financial charges +€1,852
up €1,852 (+338%), from €548 to €2,400
of which Non-recurring financial charges: +€1,784
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €363,384 | €445,846 | +€82,462 | +22.7% |
| Fixed assets | 21/28 | €2,498 | €1,831 | -€667 | -26.7% |
| Tangible fixed assets | 22/27 | €2,168 | €1,501 | -€667 | -30.8% |
| Furniture and vehicles | 24 | €348 | €1,501 | +€1,153 | +331% |
| Other tangible fixed assets | 26 | €1,820 | - | -€1,820 | |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €360,886 | €444,014 | +€83,129 | +23.0% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Trade receivables | 290 | €150,000 | - | -€150,000 | |
| Other amounts receivable | 291 | - | €150,000 | +€150,000 | |
| Amounts receivable within one year | 40/41 | €121,633 | €138,820 | +€17,187 | +14.1% |
| Other amounts receivable | 41 | €121,633 | €138,820 | +€17,187 | +14.1% |
| Cash at bank and in hand | 54/58 | €70,057 | €132,703 | +€62,646 | +89.4% |
| Deferred charges and accrued income | 490/1 | €19,195 | €22,492 | +€3,296 | +17.2% |
| Total equity and liabilities | 10/49 | €363,384 | €445,846 | +€82,462 | +22.7% |
| Equity | 10/15 | €297,270 | €369,301 | +€72,031 | +24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €276,520 | €348,520 | +€72,000 | +26.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €274,660 | €346,660 | +€72,000 | +26.2% |
| Profit (loss) carried forward | 14 | €2,150 | €2,181 | +€31 | +1.5% |
| Provisions and deferred taxes | 16 | €1,950 | €1,950 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,950 | €1,950 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,950 | €1,950 | = | 0.0% |
| Amounts payable | 17/49 | €64,164 | €74,594 | +€10,430 | +16.3% |
| Amounts payable within one year | 42/48 | €63,816 | €74,594 | +€10,778 | +16.9% |
| Trade debts | 44 | €3,599 | €4,326 | +€727 | +20.2% |
| Suppliers | 440/4 | €3,599 | €4,326 | +€727 | +20.2% |
| Taxes, remuneration and social security | 45 | €60,218 | €70,269 | +€10,051 | +16.7% |
| Taxes | 450/3 | €60,218 | €70,269 | +€10,051 | +16.7% |
| Accrued charges and deferred income | 492/3 | €348 | - | -€348 | |
| Non-recurring operating income | 76A | - | €10,903 | +€10,903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,375 | €2,091 | -€284 | -12.0% |
| Other operating charges | 640/8 | €6,392 | €5,908 | -€484 | -7.6% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €93,385 | €117,906 | +€24,521 | +26.3% |
| Operating profit (loss) | 9901 | €84,368 | €109,906 | +€25,539 | +30.3% |
| Financial income | 75/76B | €8,769 | - | -€8,769 | |
| Recurring financial income | 75 | €8,769 | - | -€8,769 | |
| Financial charges | 65/66B | €548 | €2,400 | +€1,852 | +338% |
| Recurring financial charges | 65 | €548 | €616 | +€68 | +12.5% |
| Non-recurring financial charges | 66B | - | €1,784 | +€1,784 | |
| Profit (loss) for the period before taxes | 9903 | €92,589 | €107,507 | +€14,918 | +16.1% |
| Income taxes | 67/77 | €33,053 | €35,475 | +€2,422 | +7.3% |
| Profit (loss) for the period | 9904 | €59,535 | €72,031 | +€12,496 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,535 | €72,031 | +€12,496 | +21.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.