GONSPIRJI: 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.
GONSPIRJI
Largest movements
- Deferred charges and accrued income -€3,266
down €3,266 (-87.8%), from €3,718 to €453
- Receivables within one year -€1,565
down €1,565 (-21.4%), from €7,320 to €5,755
of which Trade receivables: -€1,565
- Cash -€1,325
down €1,325 (-12.3%), from €10,807 to €9,482
mainly Trade debts (-€15,769) and Tax, wage and social debts (-€11,767)
- Debts after one year +€15,800
new in 2025: €15,800
- Trade debts -€15,769
down €15,769 (-72.0%), from €21,903 to €6,134
- Tax, wage and social debts -€11,767
down €11,767 (-31.7%), from €37,119 to €25,351
of which Remuneration and social security: -€17,255
- Profit (loss) carried forward +€5,305
up €5,305 (+43.1%), from -€12,316 to -€7,012
- Turnover -€699,126
no longer reported in 2025 (was €699,126)
- Purchases and services -€561,572
no longer reported in 2025 (was €561,572)
- Staff costs -€28,257
down €28,257 (-16.3%), from €173,203 to €144,945
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 | €65,682 | €59,251 | -€6,431 | -9.8% |
| Fixed assets | 21/28 | €3,120 | €3,120 | = | 0.0% |
| Financial fixed assets | 28 | €3,120 | €3,120 | = | 0.0% |
| Current assets | 29/58 | €62,562 | €56,131 | -€6,431 | -10.3% |
| Stocks and contracts in progress | 3 | €40,717 | €40,441 | -€276 | -0.7% |
| Stocks | 30/36 | €40,717 | €40,441 | -€276 | -0.7% |
| Amounts receivable within one year | 40/41 | €7,320 | €5,755 | -€1,565 | -21.4% |
| Trade receivables | 40 | €1,565 | - | -€1,565 | |
| Other amounts receivable | 41 | €5,755 | €5,755 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,807 | €9,482 | -€1,325 | -12.3% |
| Deferred charges and accrued income | 490/1 | €3,718 | €453 | -€3,266 | -87.8% |
| Total equity and liabilities | 10/49 | €65,682 | €59,251 | -€6,431 | -9.8% |
| Equity | 10/15 | €6,661 | €11,965 | +€5,305 | +79.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €377 | €377 | = | 0.0% |
| Non-distributable reserves | 130/1 | €377 | €377 | = | 0.0% |
| Reserves not available under the articles | 1311 | €377 | €377 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,316 | -€7,012 | +€5,305 | +43.1% |
| Amounts payable | 17/49 | €59,021 | €47,285 | -€11,736 | -19.9% |
| Amounts payable after more than one year | 17 | - | €15,800 | +€15,800 | |
| Other amounts payable | 178/9 | - | €15,800 | +€15,800 | |
| Amounts payable within one year | 42/48 | €59,021 | €31,485 | -€27,536 | -46.7% |
| Trade debts | 44 | €21,903 | €6,134 | -€15,769 | -72.0% |
| Suppliers | 440/4 | €21,903 | €6,134 | -€15,769 | -72.0% |
| Taxes, remuneration and social security | 45 | €37,119 | €25,351 | -€11,767 | -31.7% |
| Taxes | 450/3 | €456 | €5,944 | +€5,488 | +1,204% |
| Remuneration and social security | 454/9 | €36,663 | €19,408 | -€17,255 | -47.1% |
| Turnover | 70 | €699,126 | - | -€699,126 | |
| Goods, raw materials, services and sundry goods | 60/61 | €561,572 | - | -€561,572 | |
| Remuneration, social security and pensions | 62 | €173,203 | €144,945 | -€28,257 | -16.3% |
| Other operating charges | 640/8 | €8,389 | €3,246 | -€5,143 | -61.3% |
| Gross operating margin | 9900 | €155,979 | €154,088 | -€1,891 | -1.2% |
| Operating profit (loss) | 9901 | -€25,613 | €5,897 | +€31,510 | |
| Financial charges | 65/66B | €503 | €592 | +€89 | +17.7% |
| Recurring financial charges | 65 | €503 | €592 | +€89 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,116 | €5,305 | +€31,421 | |
| Income taxes | 67/77 | €210 | - | -€210 | |
| Profit (loss) for the period | 9904 | -€26,326 | €5,305 | +€31,630 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,326 | €5,305 | +€31,630 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.