GOKRIMA: 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.
GOKRIMA
Largest movements
- Receivables within one year +€8,225
up €8,225 (+57.6%), from €14,279 to €22,504
- Cash -€5,400
down €5,400 (-29.6%), from €18,232 to €12,833
mainly Receivables within one year (-€8,225) and Net result for the year (-€1,064)
- Tangible fixed assets -€3,686
down €3,686 (-7.1%), from €52,106 to €48,420
of which Land and buildings: -€2,183
- Profit (loss) carried forward -€1,064
down €1,064 (-1.6%), from -€67,724 to -€68,788
- Gross operating margin -€2,939
down €2,939 (-51.7%), from €5,690 to €2,751
- Depreciation -€264
down €264 (-6.7%), from €3,951 to €3,686
- Financial income +€259
up €259 (+30.5%), from €849 to €1,108
- Other operating charges -€160
down €160 (-13.0%), from €1,228 to €1,068
- Taxes -€92
down €92 (-61.4%), from €150 to €58
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.
Derived cash bridge
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 | €86,132 | €84,903 | -€1,229 | -1.4% |
| Fixed assets | 21/28 | €52,106 | €48,420 | -€3,686 | -7.1% |
| Tangible fixed assets | 22/27 | €52,106 | €48,420 | -€3,686 | -7.1% |
| Land and buildings | 22 | €46,916 | €44,733 | -€2,183 | -4.7% |
| Plant, machinery and equipment | 23 | €5,105 | €3,686 | -€1,419 | -27.8% |
| Furniture and vehicles | 24 | €84 | €0 | -€84 | -100% |
| Current assets | 29/58 | €34,026 | €36,484 | +€2,458 | +7.2% |
| Stocks and contracts in progress | 3 | €102 | €0 | -€102 | -100% |
| Stocks | 30/36 | €102 | €0 | -€102 | -100% |
| Amounts receivable within one year | 40/41 | €14,279 | €22,504 | +€8,225 | +57.6% |
| Other amounts receivable | 41 | €14,279 | €22,504 | +€8,225 | +57.6% |
| Cash at bank and in hand | 54/58 | €18,232 | €12,833 | -€5,400 | -29.6% |
| Deferred charges and accrued income | 490/1 | €1,412 | €1,147 | -€266 | -18.8% |
| Total equity and liabilities | 10/49 | €86,132 | €84,903 | -€1,229 | -1.4% |
| Equity | 10/15 | €84,393 | €83,329 | -€1,064 | -1.3% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €82,117 | €82,117 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €75,117 | €75,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,724 | -€68,788 | -€1,064 | -1.6% |
| Amounts payable | 17/49 | €1,738 | €1,574 | -€164 | -9.5% |
| Amounts payable within one year | 42/48 | €1,073 | €945 | -€128 | -11.9% |
| Trade debts | 44 | €369 | €128 | -€241 | -65.3% |
| Suppliers | 440/4 | €369 | €128 | -€241 | -65.3% |
| Taxes, remuneration and social security | 45 | €614 | €727 | +€113 | +18.4% |
| Taxes | 450/3 | €614 | €727 | +€113 | +18.4% |
| Other amounts payable | 47/48 | €90 | €90 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €665 | €629 | -€37 | -5.5% |
| Non-recurring operating income | 76A | - | €3,876 | +€3,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,951 | €3,686 | -€264 | -6.7% |
| Other operating charges | 640/8 | €1,228 | €1,068 | -€160 | -13.0% |
| Gross operating margin | 9900 | €5,690 | €2,751 | -€2,939 | -51.7% |
| Operating profit (loss) | 9901 | €511 | -€2,003 | -€2,514 | |
| Financial income | 75/76B | €849 | €1,108 | +€259 | +30.5% |
| Recurring financial income | 75 | €849 | €1,108 | +€259 | +30.5% |
| Financial charges | 65/66B | €169 | €111 | -€57 | -34.0% |
| Recurring financial charges | 65 | €169 | €111 | -€57 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €1,192 | -€1,006 | -€2,198 | |
| Income taxes | 67/77 | €150 | €58 | -€92 | -61.4% |
| Profit (loss) for the period | 9904 | €1,042 | -€1,064 | -€2,106 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,042 | -€1,064 | -€2,106 |
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 13 October 2026 via checked.be.