Gommaar: 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.
Gommaar
Largest movements
- Receivables after one year -€40,000
down €40,000 (-21.1%), from €190,000 to €150,000
- Cash +€30,886
up €30,886 (+32.2%), from €95,943 to €126,828
mainly Other debts (+€150,000) and Net result for the year (+€87,235)
- Tangible fixed assets -€21,960
down €21,960 (-9.2%), from €239,964 to €218,004
of which Furniture and vehicles: -€20,128
- Stocks and contracts +€5,986
up €5,986 (+28.1%), from €21,289 to €27,275
- Reserves -€178,464
down €178,464 (-47.3%), from €377,464 to €199,000
- Other debts +€150,000
new in 2025: €150,000
- Short-term financial debts +€41,612
new in 2025: €41,612
- Trade debts -€25,486
down €25,486 (-55.9%), from €45,591 to €20,105
- Debts after one year -€15,078
down €15,078 (-30.9%), from €48,785 to €33,707
- Staff costs +€18,973
up €18,973 (+4.7%), from €402,507 to €421,480
- Gross operating margin +€10,646
up €10,646 (+1.7%), from €619,997 to €630,643
- Depreciation +€6,343
up €6,343 (+9.7%), from €65,426 to €71,769
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 | €582,336 | €558,030 | -€24,306 | -4.2% |
| Fixed assets | 21/28 | €239,964 | €218,004 | -€21,960 | -9.2% |
| Tangible fixed assets | 22/27 | €239,964 | €218,004 | -€21,960 | -9.2% |
| Plant, machinery and equipment | 23 | €17,303 | €16,062 | -€1,241 | -7.2% |
| Furniture and vehicles | 24 | €97,077 | €76,950 | -€20,128 | -20.7% |
| Other tangible fixed assets | 26 | €125,584 | €124,993 | -€591 | -0.5% |
| Current assets | 29/58 | €342,372 | €340,026 | -€2,346 | -0.7% |
| Amounts receivable after more than one year | 29 | €190,000 | €150,000 | -€40,000 | -21.1% |
| Other amounts receivable | 291 | €190,000 | €150,000 | -€40,000 | -21.1% |
| Stocks and contracts in progress | 3 | €21,289 | €27,275 | +€5,986 | +28.1% |
| Stocks | 30/36 | €21,289 | €27,275 | +€5,986 | +28.1% |
| Amounts receivable within one year | 40/41 | €24,967 | €27,004 | +€2,037 | +8.2% |
| Trade receivables | 40 | €7,308 | €1,775 | -€5,533 | -75.7% |
| Other amounts receivable | 41 | €17,659 | €25,230 | +€7,570 | +42.9% |
| Cash at bank and in hand | 54/58 | €95,943 | €126,828 | +€30,886 | +32.2% |
| Deferred charges and accrued income | 490/1 | €10,173 | €8,918 | -€1,255 | -12.3% |
| Total equity and liabilities | 10/49 | €582,336 | €558,030 | -€24,306 | -4.2% |
| Equity | 10/15 | €378,464 | €200,994 | -€177,470 | -46.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €377,464 | €199,000 | -€178,464 | -47.3% |
| Distributable reserves | 133 | €377,464 | €199,000 | -€178,464 | -47.3% |
| Profit (loss) carried forward | 14 | - | €994 | +€994 | |
| Amounts payable | 17/49 | €203,872 | €357,036 | +€153,164 | +75.1% |
| Amounts payable after more than one year | 17 | €48,785 | €33,707 | -€15,078 | -30.9% |
| Financial debts | 170/4 | €48,785 | €33,707 | -€15,078 | -30.9% |
| Amounts payable within one year | 42/48 | €155,086 | €323,329 | +€168,243 | +108.5% |
| Current portion of amounts payable after more than one year | 42 | €14,407 | €15,078 | +€672 | +4.7% |
| Financial debts | 43 | - | €41,612 | +€41,612 | |
| Other loans | 439 | - | €41,612 | +€41,612 | |
| Trade debts | 44 | €45,591 | €20,105 | -€25,486 | -55.9% |
| Suppliers | 440/4 | €45,591 | €20,105 | -€25,486 | -55.9% |
| Taxes, remuneration and social security | 45 | €95,089 | €96,534 | +€1,445 | +1.5% |
| Taxes | 450/3 | €69,503 | €70,730 | +€1,227 | +1.8% |
| Remuneration and social security | 454/9 | €25,585 | €25,804 | +€218 | +0.9% |
| Other amounts payable | 47/48 | - | €150,000 | +€150,000 | |
| Remuneration, social security and pensions | 62 | €402,507 | €421,480 | +€18,973 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,426 | €71,769 | +€6,343 | +9.7% |
| Other operating charges | 640/8 | €8,242 | €2,140 | -€6,101 | -74.0% |
| Non-recurring operating charges | 66A | - | €1,185 | +€1,185 | |
| Gross operating margin | 9900 | €619,997 | €630,643 | +€10,646 | +1.7% |
| Operating profit (loss) | 9901 | €143,822 | €134,069 | -€9,753 | -6.8% |
| Financial income | 75/76B | €5,341 | €5,304 | -€37 | -0.7% |
| Recurring financial income | 75 | €5,341 | €5,304 | -€37 | -0.7% |
| Financial charges | 65/66B | €19,175 | €18,087 | -€1,088 | -5.7% |
| Recurring financial charges | 65 | €19,175 | €18,087 | -€1,088 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €129,988 | €121,285 | -€8,703 | -6.7% |
| Income taxes | 67/77 | €30,128 | €34,050 | +€3,922 | +13.0% |
| Profit (loss) for the period | 9904 | €99,860 | €87,235 | -€12,624 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €99,860 | €87,235 | -€12,624 | -12.6% |
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 2 October 2026 via checked.be.