GOKSER: 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.
GOKSER
Largest movements
- Receivables within one year +€8,999
up €8,999 (+2,914%), from €309 to €9,308
of which Trade receivables: +€9,308
- Cash +€6,173
new in 2024: €6,173
mainly Net result for the year (+€24,291) and Trade debts (+€16,281)
- Stocks and contracts +€5,200
new in 2024: €5,200
- Financial fixed assets +€800
up €800 (+100%), from €800 to €1,600
- Deferred charges and accrued income +€601
new in 2024: €601
- Debts after one year -€30,000
no longer reported in 2024 (was €30,000)
- Profit (loss) carried forward +€24,291
up €24,291 (+54.6%), from -€44,452 to -€20,160
- Trade debts +€16,281
up €16,281 (+15,830%), from €103 to €16,384
- Other debts +€11,078
up €11,078 (+3,671%), from €302 to €11,380
- Tax, wage and social debts +€2,925
up €2,925 (+1,228%), from €238 to €3,163
of which Remuneration and social security: +€1,519
- Gross operating margin +€55,713
up €55,713, from -€5,149 to €50,565
- Staff costs +€18,828
up €18,828 (+9,805%), from €192 to €19,020
- Depreciation +€4,072
new in 2024: €4,072
- Financial charges +€764
up €764 (+122%), from €628 to €1,392
of which Non-recurring financial charges: +€1,370
- Other operating charges +€694
up €694 (+53.2%), from €1,304 to €1,999
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.
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 | €13,430 | €35,710 | +€22,280 | +166% |
| Fixed assets | 21/28 | €13,122 | €14,429 | +€1,307 | +10.0% |
| Tangible fixed assets | 22/27 | €12,322 | €12,829 | +€507 | +4.1% |
| Plant, machinery and equipment | 23 | €177 | €2,213 | +€2,036 | +1,148% |
| Furniture and vehicles | 24 | €815 | €0 | -€815 | -100% |
| Other tangible fixed assets | 26 | €11,329 | €10,616 | -€713 | -6.3% |
| Financial fixed assets | 28 | €800 | €1,600 | +€800 | +100% |
| Current assets | 29/58 | €309 | €21,281 | +€20,973 | +6,792% |
| Stocks and contracts in progress | 3 | - | €5,200 | +€5,200 | |
| Stocks | 30/36 | - | €5,200 | +€5,200 | |
| Amounts receivable within one year | 40/41 | €309 | €9,308 | +€8,999 | +2,914% |
| Trade receivables | 40 | - | €9,308 | +€9,308 | |
| Other amounts receivable | 41 | €309 | - | -€309 | |
| Cash at bank and in hand | 54/58 | - | €6,173 | +€6,173 | |
| Deferred charges and accrued income | 490/1 | - | €601 | +€601 | |
| Total equity and liabilities | 10/49 | €13,430 | €35,710 | +€22,280 | +166% |
| Equity | 10/15 | -€19,773 | €4,519 | +€24,291 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,079 | €6,079 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €6,079 | +€6,079 | |
| Reserves not available under the articles | 1311 | - | €6,079 | +€6,079 | |
| Distributable reserves | 133 | €6,079 | - | -€6,079 | |
| Profit (loss) carried forward | 14 | -€44,452 | -€20,160 | +€24,291 | +54.6% |
| Amounts payable | 17/49 | €33,203 | €31,192 | -€2,011 | -6.1% |
| Amounts payable after more than one year | 17 | €30,000 | - | -€30,000 | |
| Financial debts | 170/4 | €30,000 | - | -€30,000 | |
| Amounts payable within one year | 42/48 | €3,203 | €30,926 | +€27,723 | +866% |
| Financial debts | 43 | €2,560 | - | -€2,560 | |
| Credit institutions | 430/8 | €2,560 | - | -€2,560 | |
| Trade debts | 44 | €103 | €16,384 | +€16,281 | +15,830% |
| Suppliers | 440/4 | €103 | €16,384 | +€16,281 | +15,830% |
| Taxes, remuneration and social security | 45 | €238 | €3,163 | +€2,925 | +1,228% |
| Taxes | 450/3 | €238 | €1,644 | +€1,406 | +590% |
| Remuneration and social security | 454/9 | - | €1,519 | +€1,519 | |
| Other amounts payable | 47/48 | €302 | €11,380 | +€11,078 | +3,671% |
| Accrued charges and deferred income | 492/3 | - | €265 | +€265 | |
| Remuneration, social security and pensions | 62 | €192 | €19,020 | +€18,828 | +9,805% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,072 | +€4,072 | |
| Other operating charges | 640/8 | €1,304 | €1,999 | +€694 | +53.2% |
| Gross operating margin | 9900 | -€5,149 | €50,565 | +€55,713 | |
| Operating profit (loss) | 9901 | -€6,645 | €25,474 | +€32,119 | |
| Financial income | 75/76B | - | €244 | +€244 | |
| Recurring financial income | 75 | - | €109 | +€109 | |
| Non-recurring financial income | 76B | - | €135 | +€135 | |
| Financial charges | 65/66B | €628 | €1,392 | +€764 | +122% |
| Recurring financial charges | 65 | €628 | €22 | -€606 | -96.5% |
| Non-recurring financial charges | 66B | - | €1,370 | +€1,370 | |
| Profit (loss) for the period before taxes | 9903 | -€7,274 | €24,326 | +€31,599 | |
| Income taxes | 67/77 | - | €34 | +€34 | |
| Profit (loss) for the period | 9904 | -€7,274 | €24,291 | +€31,565 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,274 | €24,291 | +€31,565 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.