GOOFI: 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.
GOOFI
Largest movements
- Tangible fixed assets +€51,419
up €51,419 (+44.3%), from €116,081 to €167,500
of which Land and buildings: +€51,177
- Cash -€27,838
down €27,838 (-41.5%), from €67,068 to €39,230
mainly Investment in fixed assets (net) (-€75,744) and Debts after one year (-€10,707)
- Receivables within one year -€9,037
down €9,037 (-32.5%), from €27,805 to €18,767
- Deferred charges and accrued income +€2,462
up €2,462 (+513.6%), from €479 to €2,942
- Reserves +€22,538
up €22,538 (+17.0%), from €132,378 to €154,916
of which Distributable reserves: +€22,538
- Debts after one year -€10,707
down €10,707 (-37.0%), from €28,901 to €18,194
- Tax, wage and social debts +€7,795
up €7,795 (+58.6%), from €13,311 to €21,106
of which Taxes: +€5,151
- Other debts -€3,275
down €3,275 (-27.9%), from €11,750 to €8,474
- Depreciation +€4,683
up €4,683 (+23.8%), from €19,642 to €24,325
- Gross operating margin +€3,902
up €3,902 (+7.1%), from €55,176 to €59,077
- Financial income -€900
down €900 (-68.8%), from €1,309 to €409
of which Non-recurring financial income: -€895
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 | €211,433 | €228,439 | +€17,005 | +8.0% |
| Fixed assets | 21/28 | €116,081 | €167,500 | +€51,419 | +44.3% |
| Tangible fixed assets | 22/27 | €116,081 | €167,500 | +€51,419 | +44.3% |
| Land and buildings | 22 | €108,827 | €160,004 | +€51,177 | +47.0% |
| Plant, machinery and equipment | 23 | €0 | €1,302 | +€1,302 | |
| Furniture and vehicles | 24 | €7,254 | €6,195 | -€1,059 | -14.6% |
| Current assets | 29/58 | €95,352 | €60,939 | -€34,414 | -36.1% |
| Amounts receivable within one year | 40/41 | €27,805 | €18,767 | -€9,037 | -32.5% |
| Trade receivables | 40 | €27,805 | €18,767 | -€9,037 | -32.5% |
| Cash at bank and in hand | 54/58 | €67,068 | €39,230 | -€27,838 | -41.5% |
| Deferred charges and accrued income | 490/1 | €479 | €2,942 | +€2,462 | +513.6% |
| Total equity and liabilities | 10/49 | €211,433 | €228,439 | +€17,005 | +8.0% |
| Equity | 10/15 | €144,778 | €167,316 | +€22,538 | +15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €132,378 | €154,916 | +€22,538 | +17.0% |
| Tax-exempt reserves | 132 | €9,387 | €9,387 | = | 0.0% |
| Distributable reserves | 133 | €122,991 | €145,529 | +€22,538 | +18.3% |
| Amounts payable | 17/49 | €66,656 | €61,123 | -€5,533 | -8.3% |
| Amounts payable after more than one year | 17 | €28,901 | €18,194 | -€10,707 | -37.0% |
| Financial debts | 170/4 | €28,901 | €18,194 | -€10,707 | -37.0% |
| Amounts payable within one year | 42/48 | €37,754 | €42,929 | +€5,174 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €10,138 | €10,707 | +€569 | +5.6% |
| Trade debts | 44 | €2,556 | €2,642 | +€86 | +3.4% |
| Suppliers | 440/4 | €2,556 | €2,642 | +€86 | +3.4% |
| Taxes, remuneration and social security | 45 | €13,311 | €21,106 | +€7,795 | +58.6% |
| Taxes | 450/3 | €11,461 | €16,612 | +€5,151 | +44.9% |
| Remuneration and social security | 454/9 | €1,850 | €4,494 | +€2,644 | +142.9% |
| Other amounts payable | 47/48 | €11,750 | €8,474 | -€3,275 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,642 | €24,325 | +€4,683 | +23.8% |
| Other operating charges | 640/8 | €1,557 | €1,286 | -€271 | -17.4% |
| Gross operating margin | 9900 | €55,176 | €59,077 | +€3,902 | +7.1% |
| Operating profit (loss) | 9901 | €33,976 | €33,466 | -€510 | -1.5% |
| Financial income | 75/76B | €1,309 | €409 | -€900 | -68.8% |
| Recurring financial income | 75 | €413 | €409 | -€5 | -1.1% |
| Non-recurring financial income | 76B | €895 | €0 | -€895 | -100.0% |
| Financial charges | 65/66B | €2,734 | €2,212 | -€522 | -19.1% |
| Recurring financial charges | 65 | €2,734 | €2,212 | -€522 | -19.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €32,551 | €31,663 | -€888 | -2.7% |
| Income taxes | 67/77 | €9,445 | €9,125 | -€320 | -3.4% |
| Profit (loss) for the period | 9904 | €23,106 | €22,538 | -€568 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,106 | €22,538 | -€568 | -2.5% |
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 10 October 2026 via checked.be.