GONEA: 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.
What changed
GONEA
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€7,503
2023 · €3,892+€3,611
Equity
€2.6m
2023 · €2.6m+€7,503
Cash
€122,152
2023 · €170,242-€48,090
Balance sheet total
€2.7m
2023 · €2.9m-€138,251
Largest movements
Assets
- Receivables after one year -€113,409
no longer reported in 2024 (was €113,409)
- Cash -€48,090
down €48,090 (-28.2%), from €170,242 to €122,152
mainly Provisions (-€113,409) and Investment in fixed assets (net) (-€40,040)
Equity and liabilities
- Provisions -€113,409
no longer reported in 2024 (was €113,409)
- Debts after one year -€32,222
down €32,222 (-25.6%), from €125,906 to €93,684
of which Financial debts: -€31,542
Income statement
- Depreciation -€3,169
down €3,169 (-14.4%), from €21,973 to €18,804
- Financial charges -€1,388
down €1,388 (-15.4%), from €9,012 to €7,624
From the 2023 result to the 2024 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 2023
€3,892
Gross operating margin
-€170
Depreciation
+€3,169
Other operating charges
-€414
Financial charges
+€1,388
Taxes
-€361
Result 2024
€7,503
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€22,495
Investment
-€40,040
Financing
-€30,545
Cash 2023
€170,242
From operations (derived)
+€22,495
Net result for the year
+€7,503
Depreciation
+€18,804
Receivables after one year
+€113,409
Receivables within one year
+€100
Deferred charges and accrued income
-€2,113
Provisions
-€113,409
Trade debts
+€8,395
Tax, wage and social debts
-€10,195
Investment (derived)
-€40,040
Investment in fixed assets (net)
-€40,040
Financing
-€30,545
Debts after one year
-€32,222
Current portion of long-term debt
+€1,677
Cash 2024
€122,152
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,877,066 | €2,738,815 | -€138,251 | -4.8% |
| Formation expenses | 20 | €1,305 | €1,305 | = | 0.0% |
| Fixed assets | 21/28 | €2,585,362 | €2,606,597 | +€21,236 | +0.8% |
| Tangible fixed assets | 22/27 | €2,584,159 | €2,605,394 | +€21,236 | +0.8% |
| Land and buildings | 22 | €2,580,625 | €2,602,661 | +€22,036 | +0.9% |
| Furniture and vehicles | 24 | €3,533 | €2,733 | -€800 | -22.6% |
| Financial fixed assets | 28 | €1,203 | €1,203 | = | 0.0% |
| Current assets | 29/58 | €290,400 | €130,914 | -€159,486 | -54.9% |
| Amounts receivable after more than one year | 29 | €113,409 | - | -€113,409 | |
| Other amounts receivable | 291 | €113,409 | - | -€113,409 | |
| Amounts receivable within one year | 40/41 | €6,749 | €6,649 | -€100 | -1.5% |
| Trade receivables | 40 | €185 | €84 | -€100 | -54.4% |
| Other amounts receivable | 41 | €6,564 | €6,564 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €170,242 | €122,152 | -€48,090 | -28.2% |
| Deferred charges and accrued income | 490/1 | - | €2,113 | +€2,113 | |
| Total equity and liabilities | 10/49 | €2,877,066 | €2,738,815 | -€138,251 | -4.8% |
| Equity | 10/15 | €2,577,796 | €2,585,300 | +€7,503 | +0.3% |
| Contributions | 10/11 | €324,741 | €324,741 | = | 0.0% |
| Capital | 10 | €324,741 | €324,741 | = | 0.0% |
| Issued capital | 100 | €324,741 | €324,741 | = | 0.0% |
| Revaluation surpluses | 12 | €2,175,957 | €2,175,957 | = | 0.0% |
| Reserves | 13 | €87,551 | €95,055 | +€7,503 | +8.6% |
| Non-distributable reserves | 130/1 | €3,752 | €3,752 | = | 0.0% |
| Legal reserve | 130 | €3,752 | €3,752 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,287 | €1,287 | = | 0.0% |
| Distributable reserves | 133 | €82,512 | €90,015 | +€7,503 | +9.1% |
| Profit (loss) carried forward | 14 | -€10,453 | -€10,453 | = | 0.0% |
| Provisions and deferred taxes | 16 | €113,409 | - | -€113,409 | |
| Provisions for liabilities and charges | 160/5 | €113,409 | - | -€113,409 | |
| Environmental obligations | 163 | €113,409 | - | -€113,409 | |
| Amounts payable | 17/49 | €185,861 | €153,516 | -€32,345 | -17.4% |
| Amounts payable after more than one year | 17 | €125,906 | €93,684 | -€32,222 | -25.6% |
| Financial debts | 170/4 | €115,275 | €83,733 | -€31,542 | -27.4% |
| Other amounts payable | 178/9 | €10,631 | €9,951 | -€680 | -6.4% |
| Amounts payable within one year | 42/48 | €59,955 | €59,832 | -€123 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €29,865 | €31,542 | +€1,677 | +5.6% |
| Trade debts | 44 | €3,077 | €11,472 | +€8,395 | +272.8% |
| Suppliers | 440/4 | €3,077 | €11,472 | +€8,395 | +272.8% |
| Taxes, remuneration and social security | 45 | €17,924 | €7,730 | -€10,195 | -56.9% |
| Taxes | 450/3 | €1,076 | €1,140 | +€63 | +5.9% |
| Remuneration and social security | 454/9 | €16,848 | €6,590 | -€10,258 | -60.9% |
| Other amounts payable | 47/48 | €9,087 | €9,087 | = | 0.0% |
| Non-recurring operating income | 76A | - | €529 | +€529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,973 | €18,804 | -€3,169 | -14.4% |
| Other operating charges | 640/8 | €10,574 | €10,989 | +€414 | +3.9% |
| Gross operating margin | 9900 | €45,840 | €45,671 | -€170 | -0.4% |
| Operating profit (loss) | 9901 | €13,293 | €15,877 | +€2,585 | +19.4% |
| Financial charges | 65/66B | €9,012 | €7,624 | -€1,388 | -15.4% |
| Recurring financial charges | 65 | €9,012 | €7,624 | -€1,388 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €4,281 | €8,254 | +€3,973 | +92.8% |
| Income taxes | 67/77 | €389 | €750 | +€361 | +92.8% |
| Profit (loss) for the period | 9904 | €3,892 | €7,503 | +€3,611 | +92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,892 | €7,503 | +€3,611 | +92.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.