GOOLS INVEST: 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.
GOOLS INVEST
Largest movements
- Cash +€18,344
up €18,344 (+21.0%), from €87,513 to €105,857
mainly Net result for the year (+€20,893) and Tax, wage and social debts (+€5,836)
- Deferred charges and accrued income +€10,302
up €10,302 (+4,775%), from €216 to €10,517
- Receivables within one year -€1,725
no longer reported in 2025 (was €1,725)
of which Other amounts receivable: -€894
- Reserves +€20,893
up €20,893 (+33.6%), from €62,090 to €82,983
of which Distributable reserves: +€20,893
- Tax, wage and social debts +€5,836
new in 2025: €5,836
- Gross operating margin +€18,123
up €18,123 (+94.6%), from €19,161 to €37,283
- Taxes +€6,696
up €6,696 (+204%), from €3,278 to €9,974
- Depreciation -€2,297
down €2,297 (-34.3%), from €6,706 to €4,409
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 | €124,965 | €151,484 | +€26,519 | +21.2% |
| Fixed assets | 21/28 | €35,512 | €35,110 | -€402 | -1.1% |
| Tangible fixed assets | 22/27 | €35,512 | €35,110 | -€402 | -1.1% |
| Land and buildings | 22 | €35,512 | €35,110 | -€402 | -1.1% |
| Current assets | 29/58 | €89,453 | €116,375 | +€26,921 | +30.1% |
| Amounts receivable within one year | 40/41 | €1,725 | - | -€1,725 | |
| Trade receivables | 40 | €831 | - | -€831 | |
| Other amounts receivable | 41 | €894 | - | -€894 | |
| Cash at bank and in hand | 54/58 | €87,513 | €105,857 | +€18,344 | +21.0% |
| Deferred charges and accrued income | 490/1 | €216 | €10,517 | +€10,302 | +4,775% |
| Total equity and liabilities | 10/49 | €124,965 | €151,484 | +€26,519 | +21.2% |
| Equity | 10/15 | €124,091 | €144,984 | +€20,893 | +16.8% |
| Contributions | 10/11 | €62,001 | €62,001 | = | 0.0% |
| Capital | 10 | €62,001 | €62,001 | = | 0.0% |
| Issued capital | 100 | €62,001 | €62,001 | = | 0.0% |
| Reserves | 13 | €62,090 | €82,983 | +€20,893 | +33.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €55,890 | €76,783 | +€20,893 | +37.4% |
| Amounts payable | 17/49 | €874 | €6,500 | +€5,626 | +643% |
| Amounts payable within one year | 42/48 | €43 | €5,895 | +€5,852 | +13,603% |
| Taxes, remuneration and social security | 45 | - | €5,836 | +€5,836 | |
| Taxes | 450/3 | - | €5,836 | +€5,836 | |
| Other amounts payable | 47/48 | €43 | €59 | +€16 | +36.8% |
| Accrued charges and deferred income | 492/3 | €831 | €605 | -€226 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,706 | €4,409 | -€2,297 | -34.3% |
| Other operating charges | 640/8 | €2,351 | €2,422 | +€72 | +3.1% |
| Gross operating margin | 9900 | €19,161 | €37,283 | +€18,123 | +94.6% |
| Operating profit (loss) | 9901 | €10,104 | €30,452 | +€20,348 | +201% |
| Financial income | 75/76B | €135 | €461 | +€325 | +241% |
| Recurring financial income | 75 | €135 | €461 | +€325 | +241% |
| Financial charges | 65/66B | €63 | €45 | -€18 | -28.6% |
| Recurring financial charges | 65 | €63 | €45 | -€18 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €10,176 | €30,868 | +€20,691 | +203% |
| Income taxes | 67/77 | €3,278 | €9,974 | +€6,696 | +204% |
| Profit (loss) for the period | 9904 | €6,898 | €20,893 | +€13,995 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €6,898 | €20,893 | +€13,995 | +203% |
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 30 October 2026 via checked.be.