Goofy 360: 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 360
Largest movements
- Receivables within one year +€63,462
up €63,462 (+293%), from €21,680 to €85,142
of which Other amounts receivable: +€72,800
- Cash -€44,878
down €44,878 (-59.9%), from €74,968 to €30,090
mainly Receivables within one year (-€63,462) and Investment in fixed assets (net) (-€2,893)
- Tangible fixed assets +€2,577
up €2,577 (+1,164%), from €221 to €2,798
- Reserves +€7,030
up €7,030 (+12.0%), from €58,799 to €65,829
- Other debts +€6,968
up €6,968 (+34.2%), from €20,362 to €27,330
- Trade debts +€3,028
up €3,028, from €0 to €3,028
- Tax, wage and social debts +€2,354
up €2,354 (+17.5%), from €13,421 to €15,775
- Accrued charges and deferred income +€1,782
up €1,782 (+138%), from €1,287 to €3,068
- Gross operating margin -€34,318
down €34,318 (-77.1%), from €44,519 to €10,201
- Taxes -€8,407
down €8,407 (-72.8%), from €11,548 to €3,142
- Financial income +€2,800
up €2,800, from €0 to €2,800
- Financial charges +€834
up €834 (+58.8%), from €1,419 to €2,253
- Other operating charges -€581
down €581 (-69.0%), from €842 to €261
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.
Derived cash bridge
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 | €96,870 | €118,030 | +€21,161 | +21.8% |
| Fixed assets | 21/28 | €221 | €2,798 | +€2,577 | +1,164% |
| Tangible fixed assets | 22/27 | €221 | €2,798 | +€2,577 | +1,164% |
| Plant, machinery and equipment | 23 | €221 | €2,798 | +€2,577 | +1,164% |
| Current assets | 29/58 | €96,648 | €115,232 | +€18,584 | +19.2% |
| Amounts receivable within one year | 40/41 | €21,680 | €85,142 | +€63,462 | +293% |
| Trade receivables | 40 | €21,680 | €12,342 | -€9,338 | -43.1% |
| Other amounts receivable | 41 | €0 | €72,800 | +€72,800 | |
| Cash at bank and in hand | 54/58 | €74,968 | €30,090 | -€44,878 | -59.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €96,870 | €118,030 | +€21,161 | +21.8% |
| Equity | 10/15 | €61,799 | €68,829 | +€7,030 | +11.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,799 | €65,829 | +€7,030 | +12.0% |
| Distributable reserves | 133 | €58,799 | €65,829 | +€7,030 | +12.0% |
| Amounts payable | 17/49 | €35,070 | €49,202 | +€14,131 | +40.3% |
| Amounts payable within one year | 42/48 | €33,784 | €46,133 | +€12,350 | +36.6% |
| Trade debts | 44 | €0 | €3,028 | +€3,028 | |
| Suppliers | 440/4 | €0 | €3,028 | +€3,028 | |
| Taxes, remuneration and social security | 45 | €13,421 | €15,775 | +€2,354 | +17.5% |
| Taxes | 450/3 | €13,421 | €15,775 | +€2,354 | +17.5% |
| Other amounts payable | 47/48 | €20,362 | €27,330 | +€6,968 | +34.2% |
| Accrued charges and deferred income | 492/3 | €1,287 | €3,068 | +€1,782 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | €316 | -€185 | -37.0% |
| Other operating charges | 640/8 | €842 | €261 | -€581 | -69.0% |
| Gross operating margin | 9900 | €44,519 | €10,201 | -€34,318 | -77.1% |
| Operating profit (loss) | 9901 | €43,176 | €9,624 | -€33,552 | -77.7% |
| Financial income | 75/76B | €0 | €2,800 | +€2,800 | |
| Recurring financial income | 75 | €0 | €2,800 | +€2,800 | |
| Financial charges | 65/66B | €1,419 | €2,253 | +€834 | +58.8% |
| Recurring financial charges | 65 | €1,419 | €2,253 | +€834 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | €41,757 | €10,171 | -€31,586 | -75.6% |
| Income taxes | 67/77 | €11,548 | €3,142 | -€8,407 | -72.8% |
| Profit (loss) for the period | 9904 | €30,209 | €7,030 | -€23,179 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,209 | €7,030 | -€23,179 | -76.7% |
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 25 October 2026 via checked.be.