Goldner: 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.
Goldner
Largest movements
- Receivables within one year +€58,701
up €58,701 (+17.0%), from €345,472 to €404,173
of which Trade receivables: +€61,461
- Deferred charges and accrued income +€17,669
up €17,669 (+592.3%), from €2,983 to €20,653
- Other debts +€59,455
up €59,455 (+32.7%), from €181,980 to €241,435
- Trade debts +€14,225
up €14,225 (+11.2%), from €127,470 to €141,695
- Tax, wage and social debts +€8,897
up €8,897 (+15.9%), from €55,879 to €64,776
of which Taxes: +€5,133
- Depreciation -€84,313
down €84,313 (-85.3%), from €98,896 to €14,583
- Gross operating margin -€52,193
down €52,193 (-26.1%), from €200,175 to €147,982
- Write-downs +€45,243
up €45,243 (+78.4%), from -€57,720 to -€12,476
- Financial charges -€6,037
down €6,037 (-28.1%), from €21,506 to €15,469
- Staff costs -€2,163
down €2,163 (-1.6%), from €133,475 to €131,311
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.
Cash bridge derived
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 | €405,773 | €486,881 | +€81,108 | +20.0% |
| Fixed assets | 21/28 | €1,117 | €638 | -€479 | -42.9% |
| Tangible fixed assets | 22/27 | €1,117 | €638 | -€479 | -42.9% |
| Furniture and vehicles | 24 | €1,117 | €638 | -€479 | -42.9% |
| Current assets | 29/58 | €404,656 | €486,243 | +€81,587 | +20.2% |
| Stocks and contracts in progress | 3 | €0 | €4,402 | +€4,402 | |
| Stocks | 30/36 | €0 | €4,402 | +€4,402 | |
| Amounts receivable within one year | 40/41 | €345,472 | €404,173 | +€58,701 | +17.0% |
| Trade receivables | 40 | €340,711 | €402,173 | +€61,461 | +18.0% |
| Other amounts receivable | 41 | €4,761 | €2,000 | -€2,761 | -58.0% |
| Cash at bank and in hand | 54/58 | €56,201 | €57,016 | +€815 | +1.5% |
| Deferred charges and accrued income | 490/1 | €2,983 | €20,653 | +€17,669 | +592.3% |
| Total equity and liabilities | 10/49 | €405,773 | €486,881 | +€81,108 | +20.0% |
| Equity | 10/15 | €40,445 | €38,975 | -€1,469 | -3.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,445 | €16,975 | -€1,469 | -8.0% |
| Amounts payable | 17/49 | €365,328 | €447,905 | +€82,577 | +22.6% |
| Amounts payable within one year | 42/48 | €365,328 | €447,905 | +€82,577 | +22.6% |
| Trade debts | 44 | €127,470 | €141,695 | +€14,225 | +11.2% |
| Suppliers | 440/4 | €127,470 | €141,695 | +€14,225 | +11.2% |
| Taxes, remuneration and social security | 45 | €55,879 | €64,776 | +€8,897 | +15.9% |
| Taxes | 450/3 | €31,737 | €36,870 | +€5,133 | +16.2% |
| Remuneration and social security | 454/9 | €24,142 | €27,906 | +€3,764 | +15.6% |
| Other amounts payable | 47/48 | €181,980 | €241,435 | +€59,455 | +32.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €11 | €1,608 | +€1,597 | +14870.7% |
| Remuneration, social security and pensions | 62 | €133,475 | €131,311 | -€2,163 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,896 | €14,583 | -€84,313 | -85.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€57,720 | -€12,476 | +€45,243 | +78.4% |
| Other operating charges | 640/8 | €504 | €564 | +€60 | +12.0% |
| Gross operating margin | 9900 | €200,175 | €147,982 | -€52,193 | -26.1% |
| Operating profit (loss) | 9901 | €25,020 | €14,000 | -€11,020 | -44.0% |
| Financial income | 75/76B | €704 | €0 | -€704 | -100.0% |
| Recurring financial income | 75 | €704 | €0 | -€704 | -100.0% |
| Financial charges | 65/66B | €21,506 | €15,469 | -€6,037 | -28.1% |
| Recurring financial charges | 65 | €21,506 | €15,469 | -€6,037 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €4,219 | -€1,469 | -€5,688 | |
| Profit (loss) for the period | 9904 | €4,219 | -€1,469 | -€5,688 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,219 | -€1,469 | -€5,688 |
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 9 October 2026 via checked.be.