GOOD TIMES: 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.
GOOD TIMES
Largest movements
- Cash -€21,404
down €21,404 (-73.7%), from €29,033 to €7,629
mainly Contributions, distributions and other (-€23,415) and Receivables within one year (-€14,005)
- Receivables within one year +€14,005
up €14,005 (+78.7%), from €17,799 to €31,804
of which Trade receivables: +€11,816
- Tangible fixed assets +€7,637
up €7,637 (+308%), from €2,478 to €10,115
of which Other tangible fixed assets: +€5,194
- Other debts +€1,015
up €1,015 (+4.5%), from €22,400 to €23,415
- Tax, wage and social debts -€903
down €903 (-12.4%), from €7,291 to €6,387
of which Taxes: -€3,153
- Gross operating margin -€6,678
down €6,678 (-17.3%), from €38,657 to €31,980
- Taxes -€1,934
down €1,934 (-23.2%), from €8,326 to €6,392
- Depreciation +€486
up €486 (+65.2%), from €745 to €1,231
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 | €49,853 | €50,202 | +€349 | +0.7% |
| Fixed assets | 21/28 | €2,478 | €10,115 | +€7,637 | +308% |
| Tangible fixed assets | 22/27 | €2,478 | €10,115 | +€7,637 | +308% |
| Plant, machinery and equipment | 23 | - | €3,041 | +€3,041 | |
| Furniture and vehicles | 24 | €1,866 | €1,267 | -€598 | -32.1% |
| Other tangible fixed assets | 26 | €612 | €5,807 | +€5,194 | +848% |
| Current assets | 29/58 | €47,375 | €40,088 | -€7,287 | -15.4% |
| Amounts receivable within one year | 40/41 | €17,799 | €31,804 | +€14,005 | +78.7% |
| Trade receivables | 40 | €11,326 | €23,141 | +€11,816 | +104% |
| Other amounts receivable | 41 | €6,474 | €8,663 | +€2,189 | +33.8% |
| Cash at bank and in hand | 54/58 | €29,033 | €7,629 | -€21,404 | -73.7% |
| Deferred charges and accrued income | 490/1 | €543 | €654 | +€112 | +20.6% |
| Total equity and liabilities | 10/49 | €49,853 | €50,202 | +€349 | +0.7% |
| Equity | 10/15 | €18,625 | €18,625 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25 | €25 | = | 0.0% |
| Distributable reserves | 133 | €25 | €25 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,228 | €31,577 | +€349 | +1.1% |
| Amounts payable within one year | 42/48 | €31,228 | €31,577 | +€349 | +1.1% |
| Trade debts | 44 | €1,537 | €1,775 | +€238 | +15.5% |
| Suppliers | 440/4 | €1,537 | €1,775 | +€238 | +15.5% |
| Taxes, remuneration and social security | 45 | €7,291 | €6,387 | -€903 | -12.4% |
| Taxes | 450/3 | €7,291 | €4,137 | -€3,153 | -43.3% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €22,400 | €23,415 | +€1,015 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €745 | €1,231 | +€486 | +65.2% |
| Other operating charges | 640/8 | €923 | €739 | -€184 | -19.9% |
| Gross operating margin | 9900 | €38,657 | €31,980 | -€6,678 | -17.3% |
| Operating profit (loss) | 9901 | €36,989 | €30,010 | -€6,979 | -18.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €140 | €203 | +€63 | +45.3% |
| Recurring financial charges | 65 | €140 | €203 | +€63 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €36,850 | €29,807 | -€7,043 | -19.1% |
| Income taxes | 67/77 | €8,326 | €6,392 | -€1,934 | -23.2% |
| Profit (loss) for the period | 9904 | €28,524 | €23,415 | -€5,109 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,524 | €23,415 | -€5,109 | -17.9% |
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 25 October 2026 via checked.be.