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GOFISC: 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.

What changed

GOFISC

BE 0873.011.975
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,898
2024 · €3,425+€5,474
Equity
€28,478
2024 · €19,580+€8,898
Cash
€27,964
2024 · €10,191+€17,772
Balance sheet total
€31,776
2024 · €20,586+€11,190

Largest movements

2024 to 2025
Assets
  • Cash +€17,772

    up €17,772 (+174.4%), from €10,191 to €27,964

    mainly Net result for the year (+€8,898) and Receivables within one year (+€6,583)

  • Receivables within one year -€6,583

    down €6,583 (-63.3%), from €10,395 to €3,812

    of which Trade receivables: -€6,583

Equity and liabilities
  • Reserves +€8,000

    new in 2025: €8,000

  • Tax, wage and social debts +€2,123

    up €2,123 (+211.0%), from €1,006 to €3,129

  • Profit (loss) carried forward +€898

    up €898 (+6.7%), from €13,380 to €14,278

Income statement
  • Gross operating margin +€10,791

    up €10,791 (+337.5%), from €3,197 to €13,988

  • Taxes +€4,559

    new in 2025: €4,559

  • Financial income -€929

    no longer reported in 2025 (was €929)

  • Financial charges -€183

    down €183 (-58.2%), from €314 to €131

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €3,425
Gross operating margin +€10,791
Other operating charges -€12
Financial income -€929
Financial charges +€183
Taxes -€4,559
Result 2025 €8,898

Cash bridge derived

cash 2024 to 2025

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.

From operations +€17,772
Investment €0
Financing €0
Cash 2024 €10,191
Net result for the year +€8,898
Receivables within one year +€6,583
Trade debts +€168
Tax, wage and social debts +€2,123
Cash 2025 €27,964
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €20,586 €31,776 +€11,190 +54.4%
Current assets 29/58 €20,586 €31,776 +€11,190 +54.4%
Amounts receivable within one year 40/41 €10,395 €3,812 -€6,583 -63.3%
Trade receivables 40 €10,358 €3,775 -€6,583 -63.6%
Other amounts receivable 41 €37 €37 = 0.0%
Cash at bank and in hand 54/58 €10,191 €27,964 +€17,772 +174.4%
Total equity and liabilities 10/49 €20,586 €31,776 +€11,190 +54.4%
Equity 10/15 €19,580 €28,478 +€8,898 +45.4%
Contributions 10/11 €6,200 €6,200 = 0.0%
Capital 10 €6,200 - -€6,200
Issued capital 100 €18,600 - -€18,600
Uncalled capital 101 €12,400 - -€12,400
Outside capital 11 - €6,200 +€6,200
Other 1109/19 - €6,200 +€6,200
Reserves 13 - €8,000 +€8,000
Distributable reserves 133 - €8,000 +€8,000
Profit (loss) carried forward 14 €13,380 €14,278 +€898 +6.7%
Amounts payable 17/49 €1,006 €3,298 +€2,291 +227.7%
Amounts payable within one year 42/48 €1,006 €3,298 +€2,291 +227.7%
Trade debts 44 - €168 +€168
Suppliers 440/4 - €168 +€168
Taxes, remuneration and social security 45 €1,006 €3,129 +€2,123 +211.0%
Taxes 450/3 €1,006 €3,129 +€2,123 +211.0%
Other operating charges 640/8 €387 €400 +€12 +3.2%
Gross operating margin 9900 €3,197 €13,988 +€10,791 +337.5%
Operating profit (loss) 9901 €2,810 €13,588 +€10,778 +383.6%
Financial income 75/76B €929 - -€929
Recurring financial income 75 €929 - -€929
Financial charges 65/66B €314 €131 -€183 -58.2%
Recurring financial charges 65 €314 €131 -€183 -58.2%
Profit (loss) for the period before taxes 9903 €3,425 €13,457 +€10,032 +292.9%
Income taxes 67/77 - €4,559 +€4,559
Profit (loss) for the period 9904 €3,425 €8,898 +€5,474 +159.8%
Profit (loss) for the period to be appropriated 9905 €3,425 €8,898 +€5,474 +159.8%

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 30 September 2026 via checked.be.