GOKTAS: 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.
GOKTAS
Largest movements
- Cash +€25,368
up €25,368 (+32.0%), from €79,172 to €104,540
mainly Net result for the year (+€19,221) and Depreciation (+€9,471)
- Tangible fixed assets -€8,849
down €8,849 (-27.1%), from €32,629 to €23,780
of which Furniture and vehicles: -€8,587
- Receivables within one year +€2,861
up €2,861 (+38.0%), from €7,525 to €10,386
of which Trade receivables: +€3,063
- Financial fixed assets -€1,600
down €1,600 (-100%), from €1,600 to €0
- Profit (loss) carried forward +€19,221
up €19,221 (+23.8%), from €80,854 to €100,074
- Debts after one year -€7,214
down €7,214 (-52.9%), from €13,627 to €6,413
- Tax, wage and social debts +€5,102
up €5,102 (+35.1%), from €14,520 to €19,622
- Gross operating margin -€10,772
down €10,772 (-23.3%), from €46,160 to €35,388
- Taxes -€2,212
down €2,212 (-28.1%), from €7,879 to €5,667
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 | €122,080 | €139,841 | +€17,760 | +14.5% |
| Fixed assets | 21/28 | €34,229 | €23,780 | -€10,449 | -30.5% |
| Tangible fixed assets | 22/27 | €32,629 | €23,780 | -€8,849 | -27.1% |
| Furniture and vehicles | 24 | €30,508 | €21,921 | -€8,587 | -28.1% |
| Other tangible fixed assets | 26 | €2,121 | €1,859 | -€262 | -12.3% |
| Financial fixed assets | 28 | €1,600 | €0 | -€1,600 | -100% |
| Current assets | 29/58 | €87,851 | €116,060 | +€28,209 | +32.1% |
| Amounts receivable within one year | 40/41 | €7,525 | €10,386 | +€2,861 | +38.0% |
| Trade receivables | 40 | €7,323 | €10,386 | +€3,063 | +41.8% |
| Other amounts receivable | 41 | €202 | - | -€202 | |
| Cash at bank and in hand | 54/58 | €79,172 | €104,540 | +€25,368 | +32.0% |
| Deferred charges and accrued income | 490/1 | €1,155 | €1,135 | -€20 | -1.7% |
| Total equity and liabilities | 10/49 | €122,080 | €139,841 | +€17,760 | +14.5% |
| Equity | 10/15 | €85,854 | €105,074 | +€19,221 | +22.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,854 | €100,074 | +€19,221 | +23.8% |
| Amounts payable | 17/49 | €36,227 | €34,766 | -€1,460 | -4.0% |
| Amounts payable after more than one year | 17 | €13,627 | €6,413 | -€7,214 | -52.9% |
| Financial debts | 170/4 | €13,627 | €6,413 | -€7,214 | -52.9% |
| Amounts payable within one year | 42/48 | €22,600 | €28,354 | +€5,754 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €7,339 | €7,214 | -€125 | -1.7% |
| Trade debts | 44 | €139 | €197 | +€58 | +41.7% |
| Suppliers | 440/4 | €139 | €197 | +€58 | +41.7% |
| Taxes, remuneration and social security | 45 | €14,520 | €19,622 | +€5,102 | +35.1% |
| Taxes | 450/3 | €14,520 | €19,622 | +€5,102 | +35.1% |
| Other amounts payable | 47/48 | €601 | €1,320 | +€719 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,186 | €9,471 | +€284 | +3.1% |
| Other operating charges | 640/8 | €265 | €214 | -€51 | -19.4% |
| Gross operating margin | 9900 | €46,160 | €35,388 | -€10,772 | -23.3% |
| Operating profit (loss) | 9901 | €36,708 | €25,703 | -€11,005 | -30.0% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €994 | €816 | -€179 | -18.0% |
| Recurring financial charges | 65 | €994 | €816 | -€179 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €35,719 | €24,888 | -€10,832 | -30.3% |
| Income taxes | 67/77 | €7,879 | €5,667 | -€2,212 | -28.1% |
| Profit (loss) for the period | 9904 | €27,840 | €19,221 | -€8,620 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,840 | €19,221 | -€8,620 | -31.0% |
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 16 October 2026 via checked.be.