GOOFEE: 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.
GOOFEE
Largest movements
- Cash +€66,904
up €66,904 (+803.7%), from €8,325 to €75,229
mainly Net result for the year (+€65,183) and Depreciation (+€29,730)
- Intangible fixed assets -€25,000
down €25,000 (-12.5%), from €200,000 to €175,000
- Tangible fixed assets -€4,730
down €4,730 (-34.6%), from €13,681 to €8,951
- Reserves +€65,183
up €65,183 (+286.6%), from €22,743 to €87,926
- Other debts -€42,246
down €42,246 (-47.8%), from €88,442 to €46,196
- Tax, wage and social debts +€6,853
up €6,853, from €0 to €6,853
- Accrued charges and deferred income +€4,791
up €4,791 (+54.2%), from €8,847 to €13,639
- Gross operating margin +€52,613
up €52,613 (+68.5%), from €76,830 to €129,444
- Taxes +€15,806
up €15,806 (+143.1%), from €11,047 to €26,853
- Financial charges -€3,623
down €3,623 (-40.3%), from €9,000 to €5,377
- Depreciation -€2,015
down €2,015 (-6.3%), from €31,745 to €29,730
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 | €233,559 | €268,133 | +€34,574 | +14.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €213,681 | €183,951 | -€29,730 | -13.9% |
| Intangible fixed assets | 21 | €200,000 | €175,000 | -€25,000 | -12.5% |
| Tangible fixed assets | 22/27 | €13,681 | €8,951 | -€4,730 | -34.6% |
| Plant, machinery and equipment | 23 | €13,681 | €8,951 | -€4,730 | -34.6% |
| Current assets | 29/58 | €19,878 | €84,182 | +€64,304 | +323.5% |
| Amounts receivable within one year | 40/41 | €11,553 | €8,953 | -€2,600 | -22.5% |
| Trade receivables | 40 | €2,600 | €0 | -€2,600 | -100.0% |
| Other amounts receivable | 41 | €8,953 | €8,953 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,325 | €75,229 | +€66,904 | +803.7% |
| Total equity and liabilities | 10/49 | €233,559 | €268,133 | +€34,574 | +14.8% |
| Equity | 10/15 | €125,953 | €191,136 | +€65,183 | +51.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €22,743 | €87,926 | +€65,183 | +286.6% |
| Distributable reserves | 133 | €22,743 | €87,926 | +€65,183 | +286.6% |
| Profit (loss) carried forward | 14 | €93,210 | €93,210 | = | 0.0% |
| Amounts payable | 17/49 | €107,606 | €76,997 | -€30,609 | -28.4% |
| Amounts payable within one year | 42/48 | €98,759 | €63,359 | -€35,400 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €6,842 | €6,801 | -€41 | -0.6% |
| Credit institutions | 430/8 | €6,842 | €6,801 | -€41 | -0.6% |
| Trade debts | 44 | €3,475 | €3,508 | +€34 | +1.0% |
| Suppliers | 440/4 | €3,475 | €3,508 | +€34 | +1.0% |
| Taxes, remuneration and social security | 45 | €0 | €6,853 | +€6,853 | |
| Taxes | 450/3 | €0 | €6,853 | +€6,853 | |
| Other amounts payable | 47/48 | €88,442 | €46,196 | -€42,246 | -47.8% |
| Accrued charges and deferred income | 492/3 | €8,847 | €13,639 | +€4,791 | +54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,745 | €29,730 | -€2,015 | -6.3% |
| Other operating charges | 640/8 | €2,296 | €2,301 | +€5 | +0.2% |
| Gross operating margin | 9900 | €76,830 | €129,444 | +€52,613 | +68.5% |
| Operating profit (loss) | 9901 | €42,790 | €97,413 | +€54,623 | +127.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €9,000 | €5,377 | -€3,623 | -40.3% |
| Recurring financial charges | 65 | €9,000 | €5,377 | -€3,623 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €33,790 | €92,036 | +€58,246 | +172.4% |
| Income taxes | 67/77 | €11,047 | €26,853 | +€15,806 | +143.1% |
| Profit (loss) for the period | 9904 | €22,743 | €65,183 | +€42,440 | +186.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,743 | €65,183 | +€42,440 | +186.6% |
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 11 October 2026 via checked.be.