GOMUTEC: 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
GOMUTEC
NACE 46.842, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€346,601
2024 · €158,022+€188,580
Equity
€1.2m
2024 · €961,273+€196,601
Cash
€182,940
2024 · €249,821-€66,881
Balance sheet total
€5.4m
2024 · €5.2m+€166,379
Largest movements
Assets
- Receivables within one year +€186,361
up €186,361 (+23.1%), from €807,859 to €994,219
of which Trade receivables: +€186,361
- Cash -€66,881
down €66,881 (-26.8%), from €249,821 to €182,940
mainly Investment in fixed assets (net) (-€264,636) and Short-term financial debts (-€216,900)
Equity and liabilities
- Short-term financial debts -€216,900
down €216,900 (-81.3%), from €266,900 to €50,000
- Profit (loss) carried forward +€196,601
up €196,601 (+31.9%), from €616,563 to €813,164
- Debts after one year -€184,854
down €184,854 (-6.8%), from €2.7m to €2.5m
- Trade debts +€172,536
up €172,536 (+41.3%), from €417,307 to €589,843
- Other debts +€125,733
up €125,733 (+31.0%), from €405,966 to €531,699
Income statement
- Depreciation -€200,973
down €200,973 (-46.7%), from €429,919 to €228,945
- Gross operating margin +€173,489
up €173,489 (+14.5%), from €1.2m to €1.4m
- Staff costs +€100,218
up €100,218 (+20.3%), from €493,307 to €593,525
- Financial charges +€76,908
up €76,908 (+157%), from €49,029 to €125,938
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
€158,022
Gross operating margin
+€173,489
Staff costs
-€100,218
Depreciation
+€200,973
Write-downs
-€2,331
Provisions
+€5,708
Other operating charges
-€10,665
Other operating items
+€1,091
Financial income
+€2,054
Financial charges
-€76,908
Taxes
-€4,614
Result 2025
€346,601
raises the resultlowers the resultnot broken down further in the accounts
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
+€707,600
Investment
-€264,636
Financing
-€509,846
Cash 2024
€249,821
From operations (derived)
+€707,600
Net result for the year
+€346,601
Depreciation
+€228,945
Stocks and contracts
-€15,506
Receivables within one year
-€186,361
Deferred charges and accrued income
+€4,297
Provisions
-€5,708
Trade debts
+€172,536
Tax, wage and social debts
+€20,030
Other debts
+€125,733
Accrued charges and deferred income
+€17,033
Investment (derived)
-€264,636
Investment in fixed assets (net)
-€264,636
Financing
-€509,846
Debts after one year
-€184,854
Current portion of long-term debt
+€41,908
Short-term financial debts
-€216,900
Contributions, distributions and other
-€150,000
Cash 2025
€182,940
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,190,873 | €5,357,252 | +€166,379 | +3.2% |
| Fixed assets | 21/28 | €3,435,034 | €3,470,724 | +€35,690 | +1.0% |
| Tangible fixed assets | 22/27 | €3,418,668 | €3,456,806 | +€38,138 | +1.1% |
| Land and buildings | 22 | €3,189,496 | €3,138,883 | -€50,613 | -1.6% |
| Plant, machinery and equipment | 23 | €214,039 | €303,336 | +€89,297 | +41.7% |
| Furniture and vehicles | 24 | €10,104 | €14,587 | +€4,483 | +44.4% |
| Leasing and similar rights | 25 | €5,028 | €0 | -€5,028 | -100% |
| Financial fixed assets | 28 | €16,366 | €13,918 | -€2,448 | -15.0% |
| Current assets | 29/58 | €1,755,840 | €1,886,528 | +€130,688 | +7.4% |
| Stocks and contracts in progress | 3 | €693,043 | €708,550 | +€15,506 | +2.2% |
| Stocks | 30/36 | €693,043 | €708,550 | +€15,506 | +2.2% |
| Amounts receivable within one year | 40/41 | €807,859 | €994,219 | +€186,361 | +23.1% |
| Trade receivables | 40 | €807,859 | €994,219 | +€186,361 | +23.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €249,821 | €182,940 | -€66,881 | -26.8% |
| Deferred charges and accrued income | 490/1 | €5,116 | €819 | -€4,297 | -84.0% |
| Total equity and liabilities | 10/49 | €5,190,873 | €5,357,252 | +€166,379 | +3.2% |
| Equity | 10/15 | €961,273 | €1,157,874 | +€196,601 | +20.5% |
| Contributions | 10/11 | €73,600 | €73,600 | = | 0.0% |
| Reserves | 13 | €271,110 | €271,110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €33,750 | €33,750 | = | 0.0% |
| Distributable reserves | 133 | €237,360 | €237,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €616,563 | €813,164 | +€196,601 | +31.9% |
| Provisions and deferred taxes | 16 | €5,708 | €0 | -€5,708 | -100% |
| Provisions for liabilities and charges | 160/5 | €5,708 | €0 | -€5,708 | -100% |
| Major repairs and maintenance | 162 | €5,708 | €0 | -€5,708 | -100% |
| Amounts payable | 17/49 | €4,223,892 | €4,199,378 | -€24,515 | -0.6% |
| Amounts payable after more than one year | 17 | €2,723,315 | €2,538,461 | -€184,854 | -6.8% |
| Financial debts | 170/4 | €2,723,315 | €2,538,461 | -€184,854 | -6.8% |
| Amounts payable within one year | 42/48 | €1,499,686 | €1,642,993 | +€143,307 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €292,594 | €334,502 | +€41,908 | +14.3% |
| Financial debts | 43 | €266,900 | €50,000 | -€216,900 | -81.3% |
| Credit institutions | 430/8 | €266,900 | €50,000 | -€216,900 | -81.3% |
| Trade debts | 44 | €417,307 | €589,843 | +€172,536 | +41.3% |
| Suppliers | 440/4 | €417,307 | €589,843 | +€172,536 | +41.3% |
| Taxes, remuneration and social security | 45 | €116,919 | €136,949 | +€20,030 | +17.1% |
| Taxes | 450/3 | €49,431 | €51,867 | +€2,436 | +4.9% |
| Remuneration and social security | 454/9 | €67,488 | €85,082 | +€17,594 | +26.1% |
| Other amounts payable | 47/48 | €405,966 | €531,699 | +€125,733 | +31.0% |
| Accrued charges and deferred income | 492/3 | €891 | €17,924 | +€17,033 | +1,912% |
| Non-recurring operating income | 76A | €5,344 | €0 | -€5,344 | -100% |
| Remuneration, social security and pensions | 62 | €493,307 | €593,525 | +€100,218 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €429,919 | €228,945 | -€200,973 | -46.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,331 | +€2,331 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | -€5,708 | -€5,708 | |
| Other operating charges | 640/8 | €18,867 | €29,532 | +€10,665 | +56.5% |
| Non-recurring operating charges | 66A | €1,091 | €0 | -€1,091 | -100% |
| Gross operating margin | 9900 | €1,199,415 | €1,372,905 | +€173,489 | +14.5% |
| Operating profit (loss) | 9901 | €256,232 | €524,280 | +€268,048 | +105% |
| Financial income | 75/76B | €1,717 | €3,771 | +€2,054 | +120% |
| Recurring financial income | 75 | €1,717 | €3,771 | +€2,054 | +120% |
| Financial charges | 65/66B | €49,029 | €125,938 | +€76,908 | +157% |
| Recurring financial charges | 65 | €49,029 | €125,938 | +€76,908 | +157% |
| Profit (loss) for the period before taxes | 9903 | €208,920 | €402,113 | +€193,193 | +92.5% |
| Income taxes | 67/77 | €50,898 | €55,512 | +€4,614 | +9.1% |
| Profit (loss) for the period | 9904 | €158,022 | €346,601 | +€188,580 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €158,022 | €346,601 | +€188,580 | +119% |
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 15 October 2026 via checked.be.