GOMACAN: 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.
GOMACAN
Largest movements
- Cash -€83,893
down €83,893 (-42.8%), from €195,822 to €111,929
mainly Investment in fixed assets (net) (-€80,753) and Receivables within one year (-€15,188)
- Tangible fixed assets +€76,175
up €76,175 (+7.2%), from €1.1m to €1.1m
of which Furniture and vehicles: +€53,410
- Receivables after one year -€15,625
down €15,625 (-38.7%), from €40,365 to €24,740
- Receivables within one year +€15,188
up €15,188 (+58.2%), from €26,079 to €41,267
No liability line moved by more than 1% of the balance sheet total.
- Depreciation +€3,100
up €3,100 (+209.7%), from €1,478 to €4,579
- Gross operating margin +€1,995
up €1,995 (+6.9%), from €28,816 to €30,811
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 | €1,359,012 | €1,365,072 | +€6,059 | +0.4% |
| Fixed assets | 21/28 | €1,061,125 | €1,137,299 | +€76,175 | +7.2% |
| Tangible fixed assets | 22/27 | €1,061,125 | €1,137,299 | +€76,175 | +7.2% |
| Land and buildings | 22 | €1,056,202 | €1,077,404 | +€21,202 | +2.0% |
| Plant, machinery and equipment | 23 | - | €1,857 | +€1,857 | |
| Furniture and vehicles | 24 | €2,379 | €55,790 | +€53,410 | +2244.7% |
| Other tangible fixed assets | 26 | €2,543 | €2,249 | -€294 | -11.6% |
| Current assets | 29/58 | €297,888 | €227,773 | -€70,115 | -23.5% |
| Amounts receivable after more than one year | 29 | €40,365 | €24,740 | -€15,625 | -38.7% |
| Other amounts receivable | 291 | €40,365 | €24,740 | -€15,625 | -38.7% |
| Amounts receivable within one year | 40/41 | €26,079 | €41,267 | +€15,188 | +58.2% |
| Other amounts receivable | 41 | €26,079 | €41,267 | +€15,188 | +58.2% |
| Current investments | 50/53 | €34,287 | €45,994 | +€11,707 | +34.1% |
| Cash at bank and in hand | 54/58 | €195,822 | €111,929 | -€83,893 | -42.8% |
| Deferred charges and accrued income | 490/1 | €1,334 | €3,842 | +€2,508 | +187.9% |
| Total equity and liabilities | 10/49 | €1,359,012 | €1,365,072 | +€6,059 | +0.4% |
| Equity | 10/15 | €498,212 | €499,429 | +€1,217 | +0.2% |
| Contributions | 10/11 | €582,000 | €582,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,788 | -€82,571 | +€1,217 | +1.5% |
| Amounts payable | 17/49 | €860,800 | €865,643 | +€4,842 | +0.6% |
| Amounts payable after more than one year | 17 | €800,000 | €800,000 | = | 0.0% |
| Financial debts | 170/4 | €800,000 | €800,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €59,934 | €64,698 | +€4,763 | +7.9% |
| Taxes, remuneration and social security | 45 | €5,238 | €5,238 | = | 0.0% |
| Taxes | 450/3 | €5,238 | €5,238 | = | 0.0% |
| Other amounts payable | 47/48 | €54,696 | €59,460 | +€4,763 | +8.7% |
| Accrued charges and deferred income | 492/3 | €866 | €945 | +€79 | +9.1% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,478 | €4,579 | +€3,100 | +209.7% |
| Other operating charges | 640/8 | €7,089 | €6,823 | -€265 | -3.7% |
| Gross operating margin | 9900 | €28,816 | €30,811 | +€1,995 | +6.9% |
| Operating profit (loss) | 9901 | €20,249 | €19,408 | -€841 | -4.2% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €17,805 | €17,807 | +€2 | 0.0% |
| Recurring financial charges | 65 | €17,805 | €17,807 | +€2 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,444 | €1,631 | -€813 | -33.3% |
| Income taxes | 67/77 | €485 | €414 | -€71 | -14.6% |
| Profit (loss) for the period | 9904 | €1,959 | €1,217 | -€742 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,959 | €1,217 | -€742 | -37.9% |
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 6 October 2026 via checked.be.