GOFFOY RAPHAEL: 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.
GOFFOY RAPHAEL
Largest movements
- Cash -€4,337
down €4,337 (-41.1%), from €10,557 to €6,220
mainly Net result for the year (-€6,043) and Deferred charges and accrued income (-€3,164)
- Deferred charges and accrued income +€3,164
new in 2024: €3,164
- Receivables within one year +€1,879
up €1,879 (+11.2%), from €16,813 to €18,692
of which Other amounts receivable: +€3,408
- Tangible fixed assets -€470
down €470 (-50.0%), from €939 to €470
- Trade debts +€7,280
up €7,280 (+206.4%), from €3,527 to €10,807
- Profit (loss) carried forward -€7,043
down €7,043 (-47.0%), from -€14,983 to -€22,026
- Turnover -€7,570
down €7,570 (-23.3%), from €32,443 to €24,874
- Gross operating margin -€5,576
down €5,576, from €531 to -€5,045
- Purchases and services -€1,993
down €1,993 (-6.2%), from €31,912 to €29,918
- Other operating charges +€423
new in 2024: €423
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.
Cash bridge derived
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 | €29,309 | €29,546 | +€237 | +0.8% |
| Fixed assets | 21/28 | €939 | €470 | -€470 | -50.0% |
| Tangible fixed assets | 22/27 | €939 | €470 | -€470 | -50.0% |
| Plant, machinery and equipment | 23 | €939 | €470 | -€470 | -50.0% |
| Current assets | 29/58 | €28,370 | €29,077 | +€706 | +2.5% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,813 | €18,692 | +€1,879 | +11.2% |
| Trade receivables | 40 | €6,761 | €5,233 | -€1,529 | -22.6% |
| Other amounts receivable | 41 | €10,052 | €13,460 | +€3,408 | +33.9% |
| Cash at bank and in hand | 54/58 | €10,557 | €6,220 | -€4,337 | -41.1% |
| Deferred charges and accrued income | 490/1 | - | €3,164 | +€3,164 | |
| Total equity and liabilities | 10/49 | €29,309 | €29,546 | +€237 | +0.8% |
| Equity | 10/15 | €5,468 | -€1,575 | -€7,043 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,983 | -€22,026 | -€7,043 | -47.0% |
| Amounts payable | 17/49 | €23,841 | €31,121 | +€7,280 | +30.5% |
| Amounts payable within one year | 42/48 | €23,841 | €31,121 | +€7,280 | +30.5% |
| Trade debts | 44 | €3,527 | €10,807 | +€7,280 | +206.4% |
| Suppliers | 440/4 | €3,527 | €10,807 | +€7,280 | +206.4% |
| Advances received on contracts in progress | 46 | €15,346 | €15,346 | = | 0.0% |
| Other amounts payable | 47/48 | €4,968 | €4,968 | = | 0.0% |
| Turnover | 70 | €32,443 | €24,874 | -€7,570 | -23.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,912 | €29,918 | -€1,993 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €470 | €470 | = | 0.0% |
| Other operating charges | 640/8 | - | €423 | +€423 | |
| Gross operating margin | 9900 | €531 | -€5,045 | -€5,576 | |
| Operating profit (loss) | 9901 | €62 | -€5,937 | -€5,999 | |
| Financial charges | 65/66B | €57 | €106 | +€49 | +86.3% |
| Recurring financial charges | 65 | €57 | €106 | +€49 | +86.3% |
| Profit (loss) for the period before taxes | 9903 | €5 | -€6,043 | -€6,048 | |
| Profit (loss) for the period | 9904 | €5 | -€6,043 | -€6,048 | |
| Profit (loss) for the period to be appropriated | 9905 | €5 | -€6,043 | -€6,048 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.