GOOFAM: 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.
GOOFAM
Largest movements
- Tangible fixed assets +€53,717
up €53,717 (+48.7%), from €110,409 to €164,126
of which Land and buildings: +€59,686
- Receivables within one year -€8,261
down €8,261 (-33.2%), from €24,909 to €16,648
of which Trade receivables: -€8,276
- Debts after one year +€30,742
up €30,742 (+13.9%), from €221,773 to €252,516
of which Financial debts: +€30,492
- Advances received -€17,750
down €17,750 (-100.0%), from €17,750 to €0
- Profit (loss) carried forward +€10,614
up €10,614 (+3.3%), from -€318,518 to -€307,904
- Accrued charges and deferred income +€10,267
up €10,267, from €0 to €10,267
- Current portion of long-term debt +€9,626
up €9,626 (+199.9%), from €4,815 to €14,441
- Gross operating margin +€24,787
up €24,787 (+147.1%), from €16,851 to €41,637
- Staff costs +€1,201
up €1,201 (+8.4%), from €14,311 to €15,512
- Depreciation -€1,162
down €1,162 (-14.1%), from €8,249 to €7,087
- Financial charges +€502
up €502 (+38.5%), from €1,303 to €1,805
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 | €140,973 | €187,227 | +€46,254 | +32.8% |
| Fixed assets | 21/28 | €111,179 | €164,896 | +€53,717 | +48.3% |
| Tangible fixed assets | 22/27 | €110,409 | €164,126 | +€53,717 | +48.7% |
| Land and buildings | 22 | €67,579 | €127,265 | +€59,686 | +88.3% |
| Plant, machinery and equipment | 23 | €34,441 | €29,710 | -€4,731 | -13.7% |
| Furniture and vehicles | 24 | €8,389 | €7,151 | -€1,238 | -14.8% |
| Financial fixed assets | 28 | €770 | €770 | = | 0.0% |
| Current assets | 29/58 | €29,794 | €22,331 | -€7,463 | -25.0% |
| Amounts receivable within one year | 40/41 | €24,909 | €16,648 | -€8,261 | -33.2% |
| Trade receivables | 40 | €24,398 | €16,122 | -€8,276 | -33.9% |
| Other amounts receivable | 41 | €512 | €526 | +€15 | +2.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,885 | €5,683 | +€798 | +16.3% |
| Total equity and liabilities | 10/49 | €140,973 | €187,227 | +€46,254 | +32.8% |
| Equity | 10/15 | -€255,518 | -€244,904 | +€10,614 | +4.2% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€318,518 | -€307,904 | +€10,614 | +3.3% |
| Amounts payable | 17/49 | €396,490 | €432,131 | +€35,641 | +9.0% |
| Amounts payable after more than one year | 17 | €221,773 | €252,516 | +€30,742 | +13.9% |
| Financial debts | 170/4 | €14,823 | €45,316 | +€30,492 | +205.7% |
| Other amounts payable | 178/9 | €206,950 | €207,200 | +€250 | +0.1% |
| Amounts payable within one year | 42/48 | €174,717 | €169,349 | -€5,369 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €4,815 | €14,441 | +€9,626 | +199.9% |
| Trade debts | 44 | €2,367 | €5,122 | +€2,755 | +116.4% |
| Suppliers | 440/4 | €2,367 | €5,122 | +€2,755 | +116.4% |
| Advances received on contracts in progress | 46 | €17,750 | €0 | -€17,750 | -100.0% |
| Other amounts payable | 47/48 | €149,785 | €149,785 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €10,267 | +€10,267 | |
| Remuneration, social security and pensions | 62 | €14,311 | €15,512 | +€1,201 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,249 | €7,087 | -€1,162 | -14.1% |
| Other operating charges | 640/8 | €6,452 | €6,620 | +€168 | +2.6% |
| Gross operating margin | 9900 | €16,851 | €41,637 | +€24,787 | +147.1% |
| Operating profit (loss) | 9901 | -€12,161 | €12,419 | +€24,579 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €1,303 | €1,805 | +€502 | +38.5% |
| Recurring financial charges | 65 | €1,303 | €1,805 | +€502 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,454 | €10,614 | +€24,068 | |
| Income taxes | 67/77 | €1 | €0 | -€1 | -100.0% |
| Profit (loss) for the period | 9904 | -€13,455 | €10,614 | +€24,068 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,455 | €10,614 | +€24,068 |
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 9 October 2026 via checked.be.