Golivia: 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.
Golivia
Largest movements
- Cash +€68,831
up €68,831 (+48.9%), from €140,842 to €209,673
mainly Accrued charges and deferred income (+€66,625) and Trade debts (+€37,969)
- Deferred charges and accrued income +€60,110
up €60,110 (+904.7%), from €6,645 to €66,755
- Accrued charges and deferred income +€66,625
up €66,625 (+921.5%), from €7,230 to €73,855
- Trade debts +€37,969
up €37,969 (+2122.0%), from €1,789 to €39,759
- Reserves +€19,000
up €19,000 (+15.9%), from €119,300 to €138,300
- Gross operating margin +€15,794
up €15,794 (+91.5%), from €17,263 to €33,058
- Taxes +€4,699
up €4,699 (+154.1%), from €3,050 to €7,749
- Financial charges -€2,684
down €2,684 (-34.6%), from €7,753 to €5,069
- Financial income -€629
down €629 (-100.0%), from €629 to €0
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.
Cash bridge derived
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 | €157,656 | €283,430 | +€125,774 | +79.8% |
| Fixed assets | 21/28 | €2,183 | €1,408 | -€775 | -35.5% |
| Tangible fixed assets | 22/27 | €1,958 | €1,183 | -€775 | -39.6% |
| Furniture and vehicles | 24 | €1,958 | €1,183 | -€775 | -39.6% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €155,473 | €282,022 | +€126,549 | +81.4% |
| Amounts receivable within one year | 40/41 | €7,986 | €5,594 | -€2,392 | -30.0% |
| Other amounts receivable | 41 | €7,986 | €5,594 | -€2,392 | -30.0% |
| Cash at bank and in hand | 54/58 | €140,842 | €209,673 | +€68,831 | +48.9% |
| Deferred charges and accrued income | 490/1 | €6,645 | €66,755 | +€60,110 | +904.7% |
| Total equity and liabilities | 10/49 | €157,656 | €283,430 | +€125,774 | +79.8% |
| Equity | 10/15 | €145,853 | €164,918 | +€19,066 | +13.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €119,300 | €138,300 | +€19,000 | +15.9% |
| Distributable reserves | 133 | €119,300 | €138,300 | +€19,000 | +15.9% |
| Profit (loss) carried forward | 14 | €1,553 | €1,618 | +€66 | +4.2% |
| Amounts payable | 17/49 | €11,804 | €118,512 | +€106,708 | +904.0% |
| Amounts payable within one year | 42/48 | €4,574 | €44,657 | +€40,083 | +876.4% |
| Trade debts | 44 | €1,789 | €39,759 | +€37,969 | +2122.0% |
| Suppliers | 440/4 | €1,789 | €39,759 | +€37,969 | +2122.0% |
| Taxes, remuneration and social security | 45 | €466 | €2,749 | +€2,283 | +490.2% |
| Taxes | 450/3 | €466 | €2,749 | +€2,283 | +490.2% |
| Other amounts payable | 47/48 | €2,318 | €2,149 | -€169 | -7.3% |
| Accrued charges and deferred income | 492/3 | €7,230 | €73,855 | +€66,625 | +921.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €775 | €775 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €17,263 | €33,058 | +€15,794 | +91.5% |
| Operating profit (loss) | 9901 | €16,101 | €31,883 | +€15,782 | +98.0% |
| Financial income | 75/76B | €629 | €0 | -€629 | -100.0% |
| Recurring financial income | 75 | €629 | €0 | -€629 | -100.0% |
| Financial charges | 65/66B | €7,753 | €5,069 | -€2,684 | -34.6% |
| Recurring financial charges | 65 | €7,753 | €5,069 | -€2,684 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €8,977 | €26,814 | +€17,837 | +198.7% |
| Income taxes | 67/77 | €3,050 | €7,749 | +€4,699 | +154.1% |
| Profit (loss) for the period | 9904 | €5,928 | €19,066 | +€13,138 | +221.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,928 | €19,066 | +€13,138 | +221.6% |
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 4 October 2026 via checked.be.