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GOLDPHIELD: what changed

Two fiscal 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.

What changed

GOLDPHIELD

BE 0807.009.613
NACE 85.510, Sports and recreation education
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€339
2024 · €9,805-€10,144
Equity
€39,167
2024 · €39,506-€339
Cash
€15,878
2024 · €14,815+€1,063
Balance sheet total
€61,367
2024 · €45,850+€15,517

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€22,399

    up €22,399 (+699.3%), from €3,203 to €25,602

    of which Other tangible fixed assets: +€19,571

  • Receivables within one year -€12,253

    down €12,253 (-45.8%), from €26,773 to €14,520

    of which Trade receivables: -€11,979

  • Deferred charges and accrued income +€4,308

    up €4,308 (+407.0%), from €1,059 to €5,367

  • Cash +€1,063

    up €1,063 (+7.2%), from €14,815 to €15,878

    mainly Other debts (+€17,632) and Receivables within one year (+€12,253)

Equity and liabilities
  • Other debts +€17,632

    up €17,632 (+631.0%), from €2,794 to €20,427

  • Tax, wage and social debts -€1,787

    down €1,787 (-53.1%), from €3,366 to €1,579

Income statement
  • Depreciation +€5,969

    up €5,969 (+593.3%), from €1,006 to €6,975

  • Gross operating margin -€5,255

    down €5,255 (-36.6%), from €14,353 to €9,099

  • Taxes -€521

    down €521 (-31.7%), from €1,643 to €1,123

  • Other operating charges -€374

    down €374 (-25.5%), from €1,464 to €1,090

  • Financial charges -€185

    down €185 (-42.6%), from €435 to €249

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €9,805
Gross operating margin -€5,255
Depreciation -€5,969
Other operating charges +€374
Financial charges +€185
Taxes +€521
Result 2025 -€339

Cash bridge derived

cash 2024 to 2025

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.

From operations +€30,438
Investment -€29,374
Financing €0
Cash 2024 €14,815
Net result for the year -€339
Depreciation +€6,975
Receivables within one year +€12,253
Deferred charges and accrued income -€4,308
Trade debts +€10
Tax, wage and social debts -€1,787
Other debts +€17,632
Investment in fixed assets (net) -€29,374
Cash 2025 €15,878
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €45,850 €61,367 +€15,517 +33.8%
Fixed assets 21/28 €3,203 €25,602 +€22,399 +699.3%
Tangible fixed assets 22/27 €3,203 €25,602 +€22,399 +699.3%
Plant, machinery and equipment 23 €663 €3,491 +€2,828 +426.8%
Other tangible fixed assets 26 €2,540 €22,111 +€19,571 +770.4%
Current assets 29/58 €42,647 €35,765 -€6,882 -16.1%
Amounts receivable after more than one year 29 €0 - =
Other amounts receivable 291 €0 - =
Amounts receivable within one year 40/41 €26,773 €14,520 -€12,253 -45.8%
Trade receivables 40 €26,499 €14,520 -€11,979 -45.2%
Other amounts receivable 41 €274 €0 -€274 -100.0%
Cash at bank and in hand 54/58 €14,815 €15,878 +€1,063 +7.2%
Deferred charges and accrued income 490/1 €1,059 €5,367 +€4,308 +407.0%
Total equity and liabilities 10/49 €45,850 €61,367 +€15,517 +33.8%
Equity 10/15 €39,506 €39,167 -€339 -0.9%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €38,039 €38,039 = 0.0%
Distributable reserves 133 €38,039 €38,039 = 0.0%
Profit (loss) carried forward 14 -€4,732 -€5,071 -€339 -7.2%
Amounts payable 17/49 €6,344 €22,200 +€15,856 +249.9%
Amounts payable within one year 42/48 €6,344 €22,200 +€15,856 +249.9%
Trade debts 44 €184 €194 +€10 +5.5%
Suppliers 440/4 €184 €194 +€10 +5.5%
Taxes, remuneration and social security 45 €3,366 €1,579 -€1,787 -53.1%
Taxes 450/3 €3,366 €1,579 -€1,787 -53.1%
Other amounts payable 47/48 €2,794 €20,427 +€17,632 +631.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,006 €6,975 +€5,969 +593.3%
Other operating charges 640/8 €1,464 €1,090 -€374 -25.5%
Gross operating margin 9900 €14,353 €9,099 -€5,255 -36.6%
Operating profit (loss) 9901 €11,883 €1,033 -€10,850 -91.3%
Financial income 75/76B €0 - =
Recurring financial income 75 €0 - =
Financial charges 65/66B €435 €249 -€185 -42.6%
Recurring financial charges 65 €435 €249 -€185 -42.6%
Profit (loss) for the period before taxes 9903 €11,449 €784 -€10,665 -93.2%
Income taxes 67/77 €1,643 €1,123 -€521 -31.7%
Profit (loss) for the period 9904 €9,805 -€339 -€10,144
Profit (loss) for the period to be appropriated 9905 €9,805 -€339 -€10,144

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.