GOKER: 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.
GOKER
Largest movements
- Cash -€3,497
down €3,497 (-56.9%), from €6,143 to €2,646
mainly Contributions, distributions and other (-€2,024) and Net result for the year (-€2,022)
- Receivables within one year -€175
down €175 (-71.6%), from €244 to €69
- Profit (loss) carried forward -€4,046
new in 2024: -€4,046
- Other debts +€374
new in 2024: €374
- Gross operating margin -€1,486
new in 2024: -€1,486
- Purchases and services +€1,486
new in 2024: €1,486
- Other operating charges +€505
new in 2024: €505
- Financial charges +€37
new in 2024: €37
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €6,387 | €2,716 | -€3,671 | -57.5% |
| Current assets | 29/58 | €6,387 | €2,716 | -€3,671 | -57.5% |
| Amounts receivable within one year | 40/41 | €244 | €69 | -€175 | -71.6% |
| Other amounts receivable | 41 | €244 | €69 | -€175 | -71.6% |
| Cash at bank and in hand | 54/58 | €6,143 | €2,646 | -€3,497 | -56.9% |
| Total equity and liabilities | 10/49 | €6,387 | €2,716 | -€3,671 | -57.5% |
| Equity | 10/15 | €6,387 | €2,342 | -€4,046 | -63.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €6,386 | €6,386 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,597 | €1,597 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,597 | €1,597 | = | 0.0% |
| Distributable reserves | 133 | €4,790 | €4,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,046 | -€4,046 | |
| Amounts payable | 17/49 | - | €374 | +€374 | |
| Amounts payable within one year | 42/48 | - | €374 | +€374 | |
| Other amounts payable | 47/48 | - | €374 | +€374 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,486 | +€1,486 | |
| Other operating charges | 640/8 | - | €505 | +€505 | |
| Gross operating margin | 9900 | - | -€1,486 | -€1,486 | |
| Operating profit (loss) | 9901 | - | -€1,991 | -€1,991 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | - | €37 | +€37 | |
| Recurring financial charges | 65 | - | €37 | +€37 | |
| Profit (loss) for the period before taxes | 9903 | - | -€2,022 | -€2,022 | |
| Profit (loss) for the period | 9904 | - | -€2,022 | -€2,022 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€2,022 | -€2,022 |
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 15 October 2026 via checked.be.