GOODPHIL: 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.
GOODPHIL
Largest movements
- Cash -€4,613
down €4,613 (-97.7%), from €4,720 to €107
mainly Net result for the year (-€12,569) and Tax, wage and social debts (-€3,387)
- Receivables within one year -€4,510
down €4,510 (-33.6%), from €13,425 to €8,915
of which Other amounts receivable: -€4,459
- Profit (loss) carried forward -€12,569
down €12,569, from €3,682 to -€8,887
- Advances received +€4,000
new in 2025: €4,000
- Tax, wage and social debts -€3,387
down €3,387 (-74.8%), from €4,530 to €1,143
of which Taxes: -€3,387
- Other debts +€2,960
up €2,960, from €0 to €2,960
- Turnover -€17,162
down €17,162 (-18.2%), from €94,338 to €77,175
- Gross operating margin -€14,772
down €14,772, from €4,017 to -€10,755
- Purchases and services -€2,590
down €2,590 (-2.9%), from €90,528 to €87,938
- Financial charges +€1,334
up €1,334 (+726.8%), from €184 to €1,518
- Taxes -€1,139
no longer reported in 2025 (was €1,139)
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.
Cash bridge derived
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 | €18,145 | €9,161 | -€8,984 | -49.5% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €18,145 | €9,161 | -€8,984 | -49.5% |
| Amounts receivable within one year | 40/41 | €13,425 | €8,915 | -€4,510 | -33.6% |
| Trade receivables | 40 | €7,536 | €7,485 | -€51 | -0.7% |
| Other amounts receivable | 41 | €5,888 | €1,429 | -€4,459 | -75.7% |
| Cash at bank and in hand | 54/58 | €4,720 | €107 | -€4,613 | -97.7% |
| Deferred charges and accrued income | 490/1 | €0 | €140 | +€140 | |
| Total equity and liabilities | 10/49 | €18,145 | €9,161 | -€8,984 | -49.5% |
| Equity | 10/15 | €9,310 | -€3,258 | -€12,569 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €628 | €628 | = | 0.0% |
| Distributable reserves | 133 | €628 | €628 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,682 | -€8,887 | -€12,569 | |
| Amounts payable | 17/49 | €8,834 | €12,419 | +€3,585 | +40.6% |
| Amounts payable within one year | 42/48 | €8,834 | €12,419 | +€3,585 | +40.6% |
| Trade debts | 44 | €4,304 | €4,317 | +€13 | +0.3% |
| Suppliers | 440/4 | €4,304 | €4,317 | +€13 | +0.3% |
| Advances received on contracts in progress | 46 | - | €4,000 | +€4,000 | |
| Taxes, remuneration and social security | 45 | €4,530 | €1,143 | -€3,387 | -74.8% |
| Taxes | 450/3 | €4,530 | €1,143 | -€3,387 | -74.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €2,960 | +€2,960 | |
| Turnover | 70 | €94,338 | €77,175 | -€17,162 | -18.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,528 | €87,938 | -€2,590 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23 | - | -€23 | |
| Other operating charges | 640/8 | €494 | €298 | -€196 | -39.8% |
| Gross operating margin | 9900 | €4,017 | -€10,755 | -€14,772 | |
| Operating profit (loss) | 9901 | €3,501 | -€11,052 | -€14,553 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +16.9% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +16.9% |
| Financial charges | 65/66B | €184 | €1,518 | +€1,334 | +726.8% |
| Recurring financial charges | 65 | €184 | €1,518 | +€1,334 | +726.8% |
| Profit (loss) for the period before taxes | 9903 | €3,318 | -€12,569 | -€15,887 | |
| Income taxes | 67/77 | €1,139 | - | -€1,139 | |
| Profit (loss) for the period | 9904 | €2,179 | -€12,569 | -€14,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,179 | -€12,569 | -€14,748 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.