GOOFY: 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.
GOOFY
Largest movements
- Stocks and contracts -€102,391
down €102,391 (-100%), from €102,391 to €0
- Cash +€24,655
up €24,655 (+266%), from €9,258 to €33,913
mainly Stocks and contracts (+€102,391) and Net result for the year (+€19,538)
- Receivables within one year -€9,809
down €9,809 (-67.6%), from €14,511 to €4,702
of which Trade receivables: -€7,911
- Tangible fixed assets -€8,164
down €8,164 (-8.6%), from €94,611 to €86,447
of which Furniture and vehicles: -€5,048
- Other debts -€103,668
down €103,668 (-99.1%), from €104,588 to €920
- Profit (loss) carried forward +€19,538
up €19,538 (+23.8%), from €82,187 to €101,725
- Current portion of long-term debt -€8,023
down €8,023 (-100%), from €8,023 to €0
- Depreciation -€5,108
down €5,108 (-38.5%), from €13,272 to €8,164
- Gross operating margin +€3,366
up €3,366 (+8.7%), from €38,641 to €42,006
- Taxes +€1,897
up €1,897 (+39.3%), from €4,833 to €6,730
- Other operating charges +€1,707
up €1,707 (+32.6%), from €5,235 to €6,942
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,771 | €125,062 | -€95,709 | -43.4% |
| Fixed assets | 21/28 | €94,611 | €86,447 | -€8,164 | -8.6% |
| Tangible fixed assets | 22/27 | €94,611 | €86,447 | -€8,164 | -8.6% |
| Land and buildings | 22 | €83,817 | €81,034 | -€2,783 | -3.3% |
| Plant, machinery and equipment | 23 | €1,663 | €1,330 | -€333 | -20.0% |
| Furniture and vehicles | 24 | €9,131 | €4,083 | -€5,048 | -55.3% |
| Current assets | 29/58 | €126,160 | €38,615 | -€87,545 | -69.4% |
| Stocks and contracts in progress | 3 | €102,391 | €0 | -€102,391 | -100% |
| Stocks | 30/36 | €102,391 | €0 | -€102,391 | -100% |
| Amounts receivable within one year | 40/41 | €14,511 | €4,702 | -€9,809 | -67.6% |
| Trade receivables | 40 | €11,844 | €3,933 | -€7,911 | -66.8% |
| Other amounts receivable | 41 | €2,667 | €770 | -€1,897 | -71.1% |
| Cash at bank and in hand | 54/58 | €9,258 | €33,913 | +€24,655 | +266% |
| Total equity and liabilities | 10/49 | €220,771 | €125,062 | -€95,709 | -43.4% |
| Equity | 10/15 | €100,787 | €120,325 | +€19,538 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,187 | €101,725 | +€19,538 | +23.8% |
| Amounts payable | 17/49 | €119,984 | €4,737 | -€115,247 | -96.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €116,449 | €2,337 | -€114,112 | -98.0% |
| Current portion of amounts payable after more than one year | 42 | €8,023 | €0 | -€8,023 | -100% |
| Trade debts | 44 | €2,859 | €929 | -€1,929 | -67.5% |
| Suppliers | 440/4 | €2,859 | €929 | -€1,929 | -67.5% |
| Taxes, remuneration and social security | 45 | €979 | €488 | -€492 | -50.2% |
| Taxes | 450/3 | €979 | €488 | -€492 | -50.2% |
| Other amounts payable | 47/48 | €104,588 | €920 | -€103,668 | -99.1% |
| Accrued charges and deferred income | 492/3 | €3,535 | €2,400 | -€1,135 | -32.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,272 | €8,164 | -€5,108 | -38.5% |
| Other operating charges | 640/8 | €5,235 | €6,942 | +€1,707 | +32.6% |
| Gross operating margin | 9900 | €38,641 | €42,006 | +€3,366 | +8.7% |
| Operating profit (loss) | 9901 | €20,134 | €26,900 | +€6,766 | +33.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €999 | €632 | -€367 | -36.8% |
| Recurring financial charges | 65 | €999 | €632 | -€367 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €19,135 | €26,268 | +€7,134 | +37.3% |
| Income taxes | 67/77 | €4,833 | €6,730 | +€1,897 | +39.3% |
| Profit (loss) for the period | 9904 | €14,301 | €19,538 | +€5,236 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,301 | €19,538 | +€5,236 | +36.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.