GOJA BEHEER: 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.
What changed
GOJA BEHEER
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€23,350
2024 · -€19,543-€3,807
Equity
€167,457
2024 · €190,806-€23,350
Cash
€37,205
2024 · €28,655+€8,550
Balance sheet total
€876,328
2024 · €906,910-€30,582
Largest movements
Assets
- Tangible fixed assets -€38,365
down €38,365 (-5.2%), from €732,976 to €694,611
Equity and liabilities
- Profit (loss) carried forward -€13,781
down €13,781 (-20.9%), from -€66,003 to -€79,784
- Reserves -€9,569
down €9,569 (-7.2%), from €132,810 to €123,241
of which Tax-exempt reserves: -€9,569
Income statement
- Financial charges +€8,265
up €8,265 (+90.8%), from €9,100 to €17,366
- Depreciation -€2,162
down €2,162 (-5.3%), from €40,527 to €38,365
- Services and other goods -€1,870
down €1,870 (-26.8%), from €6,987 to €5,117
- Turnover +€1,200
up €1,200 (+7.6%), from €15,750 to €16,950
- Other operating charges +€984
up €984 (+31.6%), from €3,114 to €4,098
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.
Result 2024
-€19,543
Turnover
+€1,200
Other operating income
+€211
Services and other goods
+€1,870
Depreciation
+€2,162
Other operating charges
-€984
Financial charges
-€8,265
Result 2025
-€23,350
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.
From operations
+€10,767
Investment
€0
Financing
-€2,216
Cash 2024
€28,655
From operations (derived)
+€10,767
Net result for the year
-€23,350
Depreciation
+€38,365
Deferred charges and accrued income
+€767
Provisions
-€4,927
Trade debts
-€89
Financing
-€2,216
Debts after one year
-€1,492
Current portion of long-term debt
-€724
Cash 2025
€37,205
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €906,910 | €876,328 | -€30,582 | -3.4% |
| Fixed assets | 21/28 | €876,191 | €837,826 | -€38,365 | -4.4% |
| Tangible fixed assets | 22/27 | €732,976 | €694,611 | -€38,365 | -5.2% |
| Land and buildings | 22 | €732,976 | €694,611 | -€38,365 | -5.2% |
| Financial fixed assets | 28 | €143,215 | €143,215 | = | 0.0% |
| Affiliated companies | 280/1 | €143,215 | €143,215 | = | 0.0% |
| Participating interests | 280 | €143,215 | €143,215 | = | 0.0% |
| Current assets | 29/58 | €30,719 | €38,502 | +€7,783 | +25.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €28,655 | €37,205 | +€8,550 | +29.8% |
| Deferred charges and accrued income | 490/1 | €2,064 | €1,297 | -€767 | -37.2% |
| Total equity and liabilities | 10/49 | €906,910 | €876,328 | -€30,582 | -3.4% |
| Equity | 10/15 | €190,806 | €167,457 | -€23,350 | -12.2% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €132,810 | €123,241 | -€9,569 | -7.2% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €113,284 | €103,715 | -€9,569 | -8.4% |
| Distributable reserves | 133 | €7,126 | €7,126 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,003 | -€79,784 | -€13,781 | -20.9% |
| Provisions and deferred taxes | 16 | €58,329 | €53,402 | -€4,927 | -8.4% |
| Deferred taxes | 168 | €58,329 | €53,402 | -€4,927 | -8.4% |
| Amounts payable | 17/49 | €657,775 | €655,469 | -€2,305 | -0.4% |
| Amounts payable after more than one year | 17 | €646,084 | €644,592 | -€1,492 | -0.2% |
| Financial debts | 170/4 | €21,977 | €12,384 | -€9,592 | -43.6% |
| Credit institutions | 173 | €21,977 | €12,384 | -€9,592 | -43.6% |
| Other amounts payable | 178/9 | €624,107 | €632,207 | +€8,100 | +1.3% |
| Amounts payable within one year | 42/48 | €11,691 | €10,878 | -€813 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €11,182 | €10,458 | -€724 | -6.5% |
| Trade debts | 44 | €508 | €419 | -€89 | -17.5% |
| Suppliers | 440/4 | €508 | €419 | -€89 | -17.5% |
| Operating income | 70/76A | €35,258 | €36,670 | +€1,411 | +4.0% |
| Turnover | 70 | €15,750 | €16,950 | +€1,200 | +7.6% |
| Other operating income | 74 | €19,509 | €19,720 | +€211 | +1.1% |
| Operating charges | 60/66A | €50,629 | €47,581 | -€3,047 | -6.0% |
| Services and other goods | 61 | €6,987 | €5,117 | -€1,870 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,527 | €38,365 | -€2,162 | -5.3% |
| Other operating charges | 640/8 | €3,114 | €4,098 | +€984 | +31.6% |
| Operating profit (loss) | 9901 | -€15,370 | -€10,911 | +€4,459 | +29.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Income from current assets | 751 | €0 | - | = | |
| Financial charges | 65/66B | €9,100 | €17,366 | +€8,265 | +90.8% |
| Recurring financial charges | 65 | €9,100 | €17,366 | +€8,265 | +90.8% |
| Debt charges | 650 | €8,579 | €16,784 | +€8,205 | +95.6% |
| Other financial charges | 652/9 | €521 | €581 | +€60 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,470 | -€28,277 | -€3,807 | -15.6% |
| Transfer from deferred taxes | 780 | €4,927 | €4,927 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€19,543 | -€23,350 | -€3,807 | -19.5% |
| Transfer from tax-exempt reserves | 789 | €9,569 | €9,569 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,974 | -€13,781 | -€3,807 | -38.2% |
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 12 October 2026 via checked.be.