GoneM @pp@rt: 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.
GoneM @pp@rt
Largest movements
- Tangible fixed assets -€46,460
down €46,460 (-5.4%), from €860,958 to €814,498
of which Land and buildings: -€48,858
- Cash +€20,807
up €20,807 (+57.2%), from €36,393 to €57,199
mainly Depreciation (+€50,104) and Other debts (+€11,437)
- Debts after one year -€25,914
down €25,914 (-8.7%), from €297,904 to €271,991
- Other debts +€11,437
up €11,437 (+4.4%), from €261,631 to €273,068
- Gross operating margin +€8,665
up €8,665 (+14.3%), from €60,644 to €69,310
- Depreciation +€5,169
up €5,169 (+11.5%), from €44,935 to €50,104
- Financial charges -€3,499
down €3,499 (-15.2%), from €22,953 to €19,455
- Other operating charges -€1,721
down €1,721 (-31.0%), from €5,557 to €3,836
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €897,395 | €871,741 | -€25,654 | -2.9% |
| Fixed assets | 21/28 | €860,958 | €814,498 | -€46,460 | -5.4% |
| Tangible fixed assets | 22/27 | €860,958 | €814,498 | -€46,460 | -5.4% |
| Land and buildings | 22 | €850,334 | €801,476 | -€48,858 | -5.7% |
| Plant, machinery and equipment | 23 | €10,624 | €13,022 | +€2,398 | +22.6% |
| Current assets | 29/58 | €36,437 | €57,243 | +€20,807 | +57.1% |
| Amounts receivable within one year | 40/41 | €44 | €44 | = | 0.0% |
| Other amounts receivable | 41 | €44 | €44 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,393 | €57,199 | +€20,807 | +57.2% |
| Total equity and liabilities | 10/49 | €897,395 | €871,741 | -€25,654 | -2.9% |
| Equity | 10/15 | €244,548 | €244,360 | -€188 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €223,488 | €223,299 | -€189 | -0.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €106,704 | €104,645 | -€2,059 | -1.9% |
| Distributable reserves | 133 | €114,925 | €116,795 | +€1,870 | +1.6% |
| Profit (loss) carried forward | 14 | €14,860 | €14,861 | +€0 | 0.0% |
| Provisions and deferred taxes | 16 | €47,352 | €43,234 | -€4,118 | -8.7% |
| Deferred taxes | 168 | €47,352 | €43,234 | -€4,118 | -8.7% |
| Amounts payable | 17/49 | €605,494 | €584,146 | -€21,348 | -3.5% |
| Amounts payable after more than one year | 17 | €297,904 | €271,991 | -€25,914 | -8.7% |
| Financial debts | 170/4 | €297,904 | €271,991 | -€25,914 | -8.7% |
| Amounts payable within one year | 42/48 | €289,366 | €300,116 | +€10,750 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €25,285 | €25,904 | +€619 | +2.4% |
| Trade debts | 44 | €2,290 | €827 | -€1,463 | -63.9% |
| Suppliers | 440/4 | €2,290 | €827 | -€1,463 | -63.9% |
| Taxes, remuneration and social security | 45 | €160 | €316 | +€156 | +97.6% |
| Taxes | 450/3 | €160 | €316 | +€156 | +97.6% |
| Other amounts payable | 47/48 | €261,631 | €273,068 | +€11,437 | +4.4% |
| Accrued charges and deferred income | 492/3 | €18,224 | €12,040 | -€6,184 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,935 | €50,104 | +€5,169 | +11.5% |
| Other operating charges | 640/8 | €5,557 | €3,836 | -€1,721 | -31.0% |
| Gross operating margin | 9900 | €60,644 | €69,310 | +€8,665 | +14.3% |
| Operating profit (loss) | 9901 | €10,152 | €15,369 | +€5,217 | +51.4% |
| Financial income | 75/76B | €147 | €103 | -€44 | -30.1% |
| Recurring financial income | 75 | €147 | €103 | -€44 | -30.1% |
| Financial charges | 65/66B | €22,953 | €19,455 | -€3,499 | -15.2% |
| Recurring financial charges | 65 | €22,953 | €19,455 | -€3,499 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,655 | -€3,983 | +€8,672 | +68.5% |
| Transfer from deferred taxes | 780 | €2,059 | €4,118 | +€2,059 | +100.0% |
| Income taxes | 67/77 | -€98 | €323 | +€421 | |
| Profit (loss) for the period | 9904 | -€10,498 | -€188 | +€10,309 | +98.2% |
| Transfer from tax-exempt reserves | 789 | €4,118 | €2,059 | -€2,059 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,380 | €1,870 | +€8,251 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.