GOMA: 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.
What changed
GOMA
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€22,714
2024 · -€55,399+€32,686
Equity
€2.7m
2024 · €2.7m-€22,714
Cash
€245,303
2024 · €202,463+€42,841
Balance sheet total
€7.7m
2024 · €7.6m+€18,188
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Depreciation -€121,838
down €121,838 (-32.8%), from €371,626 to €249,788
- Gross operating margin -€71,452
down €71,452 (-20.0%), from €357,361 to €285,908
- Other operating charges +€17,843
up €17,843 (+95.6%), from €18,658 to €36,500
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.
Result 2024
-€55,399
Gross operating margin
-€71,452
Depreciation
+€121,838
Other operating charges
-€17,843
Financial charges
+€142
Result 2025
-€22,714
raises the resultlowers the result
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.
From operations
+€308,355
Investment
-€265,258
Financing
-€257
Cash 2024
€202,463
From operations (derived)
+€308,355
Net result for the year
-€22,714
Depreciation
+€249,788
Receivables within one year
+€50,920
Deferred charges and accrued income
-€10,797
Trade debts
+€2,279
Tax, wage and social debts
-€110
Other debts
+€45,551
Accrued charges and deferred income
-€6,561
Investment (derived)
-€265,258
Investment in fixed assets (net)
-€265,258
Financing
-€257
Short-term financial debts
-€257
Cash 2025
€245,303
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,644,670 | €7,662,858 | +€18,188 | +0.2% |
| Formation expenses | 20 | €6,933 | €6,239 | -€693 | -10.0% |
| Fixed assets | 21/28 | €7,355,035 | €7,371,199 | +€16,163 | +0.2% |
| Tangible fixed assets | 22/27 | €7,355,035 | €7,371,199 | +€16,163 | +0.2% |
| Land and buildings | 22 | €7,336,218 | €7,355,642 | +€19,424 | +0.3% |
| Plant, machinery and equipment | 23 | €4,181 | €3,360 | -€821 | -19.6% |
| Furniture and vehicles | 24 | €14,637 | €12,197 | -€2,440 | -16.7% |
| Current assets | 29/58 | €282,702 | €285,420 | +€2,718 | +1.0% |
| Amounts receivable within one year | 40/41 | €73,210 | €22,290 | -€50,920 | -69.6% |
| Trade receivables | 40 | €1,300 | €0 | -€1,300 | -100% |
| Other amounts receivable | 41 | €71,910 | €22,290 | -€49,620 | -69.0% |
| Current investments | 50/53 | €2,231 | €2,231 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €202,463 | €245,303 | +€42,841 | +21.2% |
| Deferred charges and accrued income | 490/1 | €4,798 | €15,596 | +€10,797 | +225% |
| Total equity and liabilities | 10/49 | €7,644,670 | €7,662,858 | +€18,188 | +0.2% |
| Equity | 10/15 | €2,691,323 | €2,668,609 | -€22,714 | -0.8% |
| Contributions | 10/11 | €2,759,550 | €2,759,550 | = | 0.0% |
| Capital | 10 | €2,759,550 | - | -€2.8m | |
| Issued capital | 100 | €2,759,550 | - | -€2.8m | |
| Reserves | 13 | €16,108 | €16,108 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,108 | €0 | -€16,108 | -100% |
| Legal reserve | 130 | €16,108 | - | -€16,108 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | - | €16,108 | +€16,108 | |
| Profit (loss) carried forward | 14 | -€84,335 | -€107,048 | -€22,714 | -26.9% |
| Amounts payable | 17/49 | €4,953,347 | €4,994,249 | +€40,902 | +0.8% |
| Amounts payable after more than one year | 17 | €293,822 | €293,822 | = | 0.0% |
| Financial debts | 170/4 | €293,822 | €293,822 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,652,300 | €4,699,763 | +€47,463 | +1.0% |
| Financial debts | 43 | €15,302 | €15,045 | -€257 | -1.7% |
| Credit institutions | 430/8 | €15,302 | €15,045 | -€257 | -1.7% |
| Trade debts | 44 | €131 | €2,410 | +€2,279 | +1,740% |
| Suppliers | 440/4 | €131 | €2,410 | +€2,279 | +1,740% |
| Taxes, remuneration and social security | 45 | €6,558 | €6,448 | -€110 | -1.7% |
| Taxes | 450/3 | €6,558 | €6,448 | -€110 | -1.7% |
| Other amounts payable | 47/48 | €4,630,309 | €4,675,860 | +€45,551 | +1.0% |
| Accrued charges and deferred income | 492/3 | €7,225 | €664 | -€6,561 | -90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371,626 | €249,788 | -€121,838 | -32.8% |
| Other operating charges | 640/8 | €18,658 | €36,500 | +€17,843 | +95.6% |
| Gross operating margin | 9900 | €357,361 | €285,908 | -€71,452 | -20.0% |
| Operating profit (loss) | 9901 | -€32,923 | -€380 | +€32,543 | +98.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €22,476 | €22,334 | -€142 | -0.6% |
| Recurring financial charges | 65 | €22,476 | €22,334 | -€142 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€55,399 | -€22,714 | +€32,686 | +59.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€55,399 | -€22,714 | +€32,686 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,399 | -€22,714 | +€32,686 | +59.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.