Gool & Man: 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.
Gool & Man
Largest movements
- Receivables within one year -€11,309
down €11,309 (-25.3%), from €44,685 to €33,376
of which Trade receivables: -€15,044
- Cash -€6,174
down €6,174 (-84.6%), from €7,301 to €1,127
mainly Other debts (-€17,857) and Debts after one year (-€6,405)
- Deferred charges and accrued income +€1,836
up €1,836 (+73.4%), from €2,503 to €4,339
- Other debts -€17,857
no longer reported in 2025 (was €17,857)
- Debts after one year -€6,405
no longer reported in 2025 (was €6,405)
- Profit (loss) carried forward +€4,180
up €4,180 (+90.9%), from €4,596 to €8,776
- Trade debts +€2,334
up €2,334 (+13.2%), from €17,708 to €20,041
- Tax, wage and social debts +€1,591
up €1,591 (+54.4%), from €2,923 to €4,513
of which Remuneration and social security: +€1,500
- Other operating charges +€1,312
up €1,312 (+128.7%), from €1,020 to €2,332
- Depreciation -€646
down €646 (-63.1%), from €1,024 to €378
- Financial charges +€546
up €546 (+36.4%), from €1,501 to €2,047
- Gross operating margin -€295
down €295 (-2.5%), from €11,629 to €11,334
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 | €54,489 | €38,842 | -€15,647 | -28.7% |
| Current assets | 29/58 | €54,489 | €38,842 | -€15,647 | -28.7% |
| Amounts receivable within one year | 40/41 | €44,685 | €33,376 | -€11,309 | -25.3% |
| Trade receivables | 40 | €42,073 | €27,029 | -€15,044 | -35.8% |
| Other amounts receivable | 41 | €2,612 | €6,347 | +€3,735 | +143.0% |
| Cash at bank and in hand | 54/58 | €7,301 | €1,127 | -€6,174 | -84.6% |
| Deferred charges and accrued income | 490/1 | €2,503 | €4,339 | +€1,836 | +73.4% |
| Total equity and liabilities | 10/49 | €54,489 | €38,842 | -€15,647 | -28.7% |
| Equity | 10/15 | €9,596 | €13,776 | +€4,180 | +43.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,596 | €8,776 | +€4,180 | +90.9% |
| Amounts payable | 17/49 | €44,893 | €25,066 | -€19,827 | -44.2% |
| Amounts payable after more than one year | 17 | €6,405 | - | -€6,405 | |
| Financial debts | 170/4 | €6,405 | - | -€6,405 | |
| Amounts payable within one year | 42/48 | €38,487 | €24,555 | -€13,933 | -36.2% |
| Trade debts | 44 | €17,708 | €20,041 | +€2,334 | +13.2% |
| Suppliers | 440/4 | €17,708 | €20,041 | +€2,334 | +13.2% |
| Taxes, remuneration and social security | 45 | €2,923 | €4,513 | +€1,591 | +54.4% |
| Taxes | 450/3 | €2,923 | €3,013 | +€91 | +3.1% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €17,857 | - | -€17,857 | |
| Accrued charges and deferred income | 492/3 | - | €511 | +€511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | €378 | -€646 | -63.1% |
| Other operating charges | 640/8 | €1,020 | €2,332 | +€1,312 | +128.7% |
| Gross operating margin | 9900 | €11,629 | €11,334 | -€295 | -2.5% |
| Operating profit (loss) | 9901 | €9,585 | €8,624 | -€961 | -10.0% |
| Financial income | 75/76B | €1 | €1 | -€0 | -36.2% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -36.2% |
| Financial charges | 65/66B | €1,501 | €2,047 | +€546 | +36.4% |
| Recurring financial charges | 65 | €1,501 | €2,047 | +€546 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €8,085 | €6,578 | -€1,507 | -18.6% |
| Income taxes | 67/77 | €2,399 | €2,397 | -€1 | 0.0% |
| Profit (loss) for the period | 9904 | €5,686 | €4,180 | -€1,506 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,686 | €4,180 | -€1,506 | -26.5% |
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.