GOMERCO: 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.
GOMERCO
Largest movements
- Receivables within one year +€342,514
up €342,514 (+1011.5%), from €33,862 to €376,377
of which Other amounts receivable: +€240,501
- Cash +€225,736
up €225,736 (+17.1%), from €1.3m to €1.5m
mainly Net result for the year (+€498,990) and Other debts (+€382,207)
- Tangible fixed assets -€174,332
down €174,332 (-9.3%), from €1.9m to €1.7m
of which Land and buildings: -€138,348
- Other debts +€382,207
up €382,207 (+3243.5%), from €11,784 to €393,991
- Debts after one year -€109,604
down €109,604 (-16.9%), from €646,656 to €537,052
- Reserves +€84,263
up €84,263 (+3.6%), from €2.3m to €2.4m
of which Distributable reserves: +€84,263
- Taxes +€168,900
up €168,900 (+117.7%), from €143,493 to €312,394
- Depreciation -€48,944
down €48,944 (-30.5%), from €160,604 to €111,660
- Write-downs -€23,108
down €23,108 (-1295.0%), from -€1,784 to -€24,892
- Gross operating margin +€17,594
up €17,594 (+1.7%), from €1.0m to €1.0m
- Other operating charges +€13,588
up €13,588 (+241.5%), from €5,627 to €19,216
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 | €3,386,544 | €3,774,560 | +€388,016 | +11.5% |
| Fixed assets | 21/28 | €1,984,648 | €1,810,316 | -€174,332 | -8.8% |
| Tangible fixed assets | 22/27 | €1,867,898 | €1,693,566 | -€174,332 | -9.3% |
| Land and buildings | 22 | €1,776,932 | €1,638,584 | -€138,348 | -7.8% |
| Plant, machinery and equipment | 23 | €7,589 | €6,158 | -€1,431 | -18.9% |
| Furniture and vehicles | 24 | €83,376 | €48,823 | -€34,553 | -41.4% |
| Financial fixed assets | 28 | €116,750 | €116,750 | = | 0.0% |
| Current assets | 29/58 | €1,401,896 | €1,964,244 | +€562,348 | +40.1% |
| Stocks and contracts in progress | 3 | €42,725 | €31,403 | -€11,322 | -26.5% |
| Stocks | 30/36 | €42,725 | €31,403 | -€11,322 | -26.5% |
| Amounts receivable within one year | 40/41 | €33,862 | €376,377 | +€342,514 | +1011.5% |
| Trade receivables | 40 | €15,406 | €117,419 | +€102,013 | +662.2% |
| Other amounts receivable | 41 | €18,456 | €258,958 | +€240,501 | +1303.1% |
| Cash at bank and in hand | 54/58 | €1,321,048 | €1,546,784 | +€225,736 | +17.1% |
| Deferred charges and accrued income | 490/1 | €4,261 | €9,680 | +€5,419 | +127.2% |
| Total equity and liabilities | 10/49 | €3,386,544 | €3,774,560 | +€388,016 | +11.5% |
| Equity | 10/15 | €2,343,205 | €2,427,468 | +€84,263 | +3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,337,005 | €2,421,268 | +€84,263 | +3.6% |
| Tax-exempt reserves | 132 | €269,440 | €269,440 | = | 0.0% |
| Distributable reserves | 133 | €2,067,565 | €2,151,828 | +€84,263 | +4.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,043,339 | €1,347,092 | +€303,753 | +29.1% |
| Amounts payable after more than one year | 17 | €646,656 | €537,052 | -€109,604 | -16.9% |
| Financial debts | 170/4 | €646,656 | €537,052 | -€109,604 | -16.9% |
| Amounts payable within one year | 42/48 | €393,374 | €810,040 | +€416,666 | +105.9% |
| Current portion of amounts payable after more than one year | 42 | €109,248 | €109,604 | +€356 | +0.3% |
| Trade debts | 44 | €251,483 | €249,542 | -€1,941 | -0.8% |
| Suppliers | 440/4 | €251,483 | €249,542 | -€1,941 | -0.8% |
| Taxes, remuneration and social security | 45 | €20,858 | €56,903 | +€36,045 | +172.8% |
| Taxes | 450/3 | €19,358 | €39,086 | +€19,728 | +101.9% |
| Remuneration and social security | 454/9 | €1,500 | €17,817 | +€16,317 | +1087.8% |
| Other amounts payable | 47/48 | €11,784 | €393,991 | +€382,207 | +3243.5% |
| Accrued charges and deferred income | 492/3 | €3,310 | €0 | -€3,310 | -100.0% |
| Non-recurring operating income | 76A | - | €1,003 | +€1,003 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,604 | €111,660 | -€48,944 | -30.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,784 | -€24,892 | -€23,108 | -1295.0% |
| Other operating charges | 640/8 | €5,627 | €19,216 | +€13,588 | +241.5% |
| Non-recurring operating charges | 66A | €96,893 | €74,439 | -€22,454 | -23.2% |
| Gross operating margin | 9900 | €1,024,609 | €1,042,203 | +€17,594 | +1.7% |
| Operating profit (loss) | 9901 | €763,269 | €861,780 | +€98,511 | +12.9% |
| Financial income | 75/76B | €24,962 | €15,793 | -€9,169 | -36.7% |
| Recurring financial income | 75 | €24,962 | €15,793 | -€9,169 | -36.7% |
| Financial charges | 65/66B | €68,859 | €66,189 | -€2,670 | -3.9% |
| Recurring financial charges | 65 | €68,859 | €66,189 | -€2,670 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €719,372 | €811,384 | +€92,012 | +12.8% |
| Income taxes | 67/77 | €143,493 | €312,394 | +€168,900 | +117.7% |
| Profit (loss) for the period | 9904 | €575,878 | €498,990 | -€76,889 | -13.4% |
| Transfer to tax-exempt reserves | 689 | €269,440 | €0 | -€269,440 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €306,438 | €498,990 | +€192,551 | +62.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.