GOFFINET JS: 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.
GOFFINET JS
Largest movements
- Cash +€42,806
up €42,806 (+9.1%), from €468,074 to €510,881
mainly Net result for the year (+€207,629) and Depreciation (+€21,393)
- Tangible fixed assets -€15,090
down €15,090 (-5.6%), from €268,279 to €253,189
of which Furniture and vehicles: -€11,039
- Reserves +€105,644
up €105,644 (+12.0%), from €883,734 to €989,378
- Current portion of long-term debt -€80,126
down €80,126 (-93.8%), from €85,389 to €5,263
- Financial charges -€108,995
down €108,995 (-99.4%), from €109,600 to €606
- Gross operating margin -€78,698
down €78,698 (-20.7%), from €379,831 to €301,133
- Taxes +€12,978
up €12,978 (+19.7%), from €65,801 to €78,779
- Provisions -€6,000
new in 2025: -€6,000
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 | €1,004,361 | €1,034,752 | +€30,391 | +3.0% |
| Fixed assets | 21/28 | €268,321 | €253,231 | -€15,090 | -5.6% |
| Tangible fixed assets | 22/27 | €268,279 | €253,189 | -€15,090 | -5.6% |
| Land and buildings | 22 | €220,283 | €218,059 | -€2,224 | -1.0% |
| Plant, machinery and equipment | 23 | €5,475 | €3,648 | -€1,827 | -33.4% |
| Furniture and vehicles | 24 | €42,520 | €31,482 | -€11,039 | -26.0% |
| Financial fixed assets | 28 | €42 | €42 | = | 0.0% |
| Current assets | 29/58 | €736,040 | €781,521 | +€45,481 | +6.2% |
| Amounts receivable within one year | 40/41 | €265,595 | €268,808 | +€3,213 | +1.2% |
| Other amounts receivable | 41 | €265,595 | €268,808 | +€3,213 | +1.2% |
| Cash at bank and in hand | 54/58 | €468,074 | €510,881 | +€42,806 | +9.1% |
| Deferred charges and accrued income | 490/1 | €2,371 | €1,833 | -€539 | -22.7% |
| Total equity and liabilities | 10/49 | €1,004,361 | €1,034,752 | +€30,391 | +3.0% |
| Equity | 10/15 | €902,334 | €1,007,978 | +€105,644 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €883,734 | €989,378 | +€105,644 | +12.0% |
| Distributable reserves | 133 | €883,734 | €989,378 | +€105,644 | +12.0% |
| Provisions and deferred taxes | 16 | €6,000 | - | -€6,000 | |
| Provisions for liabilities and charges | 160/5 | €6,000 | - | -€6,000 | |
| Other liabilities and charges | 164/5 | €6,000 | - | -€6,000 | |
| Amounts payable | 17/49 | €96,027 | €26,774 | -€69,253 | -72.1% |
| Amounts payable within one year | 42/48 | €96,027 | €18,865 | -€77,162 | -80.4% |
| Current portion of amounts payable after more than one year | 42 | €85,389 | €5,263 | -€80,126 | -93.8% |
| Trade debts | 44 | €7,355 | €6,626 | -€729 | -9.9% |
| Suppliers | 440/4 | €7,355 | €6,626 | -€729 | -9.9% |
| Taxes, remuneration and social security | 45 | €3,284 | €3,155 | -€129 | -3.9% |
| Taxes | 450/3 | €3,284 | €3,155 | -€129 | -3.9% |
| Other amounts payable | 47/48 | - | €3,821 | +€3,821 | |
| Accrued charges and deferred income | 492/3 | - | €7,909 | +€7,909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,025 | €21,393 | -€3,631 | -14.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€6,000 | -€6,000 | |
| Other operating charges | 640/8 | €2,408 | €1,815 | -€592 | -24.6% |
| Gross operating margin | 9900 | €379,831 | €301,133 | -€78,698 | -20.7% |
| Operating profit (loss) | 9901 | €352,399 | €283,924 | -€68,474 | -19.4% |
| Financial income | 75/76B | €3,694 | €3,089 | -€605 | -16.4% |
| Recurring financial income | 75 | €3,694 | €3,089 | -€605 | -16.4% |
| Financial charges | 65/66B | €109,600 | €606 | -€108,995 | -99.4% |
| Recurring financial charges | 65 | €109,600 | €606 | -€108,995 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €246,492 | €286,407 | +€39,916 | +16.2% |
| Income taxes | 67/77 | €65,801 | €78,779 | +€12,978 | +19.7% |
| Profit (loss) for the period | 9904 | €180,691 | €207,629 | +€26,938 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €180,691 | €207,629 | +€26,938 | +14.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.