GOORMAN CONSULTING: 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.
GOORMAN CONSULTING
Largest movements
- Cash +€763,082
up €763,082 (+1,309%), from €58,298 to €821,379
mainly Net result for the year (+€621,891) and Investment in fixed assets (net) (+€249,079)
- Tangible fixed assets -€299,684
down €299,684 (-21.4%), from €1.4m to €1.1m
of which Land and buildings: -€188,395
- Reserves +€534,669
up €534,669 (+51.2%), from €1.0m to €1.6m
of which Tax-exempt reserves: +€562,870
- Provisions +€187,623
up €187,623 (+633%), from €29,646 to €217,270
- Other debts -€163,462
down €163,462 (-50.9%), from €321,406 to €157,944
- Debts after one year -€92,375
down €92,375 (-13.5%), from €682,956 to €590,582
- Gross operating margin +€674,765
up €674,765 (+337%), from €200,061 to €874,825
- Financial income -€153,895
down €153,895 (-77.5%), from €198,501 to €44,605
- Depreciation -€31,586
down €31,586 (-37.6%), from €83,944 to €52,359
- Taxes -€24,034
down €24,034 (-60.9%), from €39,485 to €15,451
- Other operating charges -€12,139
down €12,139 (-29.1%), from €41,690 to €29,551
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 | €2,681,341 | €3,123,947 | +€442,605 | +16.5% |
| Fixed assets | 21/28 | €2,373,555 | €2,072,117 | -€301,438 | -12.7% |
| Tangible fixed assets | 22/27 | €1,401,633 | €1,101,949 | -€299,684 | -21.4% |
| Land and buildings | 22 | €1,242,762 | €1,054,367 | -€188,395 | -15.2% |
| Plant, machinery and equipment | 23 | €112,349 | €6,707 | -€105,642 | -94.0% |
| Furniture and vehicles | 24 | €46,521 | €40,875 | -€5,647 | -12.1% |
| Financial fixed assets | 28 | €971,922 | €970,168 | -€1,754 | -0.2% |
| Current assets | 29/58 | €307,786 | €1,051,829 | +€744,043 | +242% |
| Amounts receivable within one year | 40/41 | €243,788 | €227,194 | -€16,594 | -6.8% |
| Trade receivables | 40 | €35,100 | €6,416 | -€28,684 | -81.7% |
| Other amounts receivable | 41 | €208,688 | €220,778 | +€12,090 | +5.8% |
| Cash at bank and in hand | 54/58 | €58,298 | €821,379 | +€763,082 | +1,309% |
| Deferred charges and accrued income | 490/1 | €5,700 | €3,256 | -€2,444 | -42.9% |
| Total equity and liabilities | 10/49 | €2,681,341 | €3,123,947 | +€442,605 | +16.5% |
| Equity | 10/15 | €1,498,974 | €2,033,643 | +€534,669 | +35.7% |
| Contributions | 10/11 | €84,872 | €84,872 | = | 0.0% |
| Reserves | 13 | €1,045,248 | €1,579,917 | +€534,669 | +51.2% |
| Tax-exempt reserves | 132 | €88,938 | €651,809 | +€562,870 | +633% |
| Distributable reserves | 133 | €956,309 | €928,108 | -€28,201 | -2.9% |
| Profit (loss) carried forward | 14 | €368,855 | €368,855 | = | 0.0% |
| Provisions and deferred taxes | 16 | €29,646 | €217,270 | +€187,623 | +633% |
| Deferred taxes | 168 | €29,646 | €217,270 | +€187,623 | +633% |
| Amounts payable | 17/49 | €1,152,721 | €873,034 | -€279,687 | -24.3% |
| Amounts payable after more than one year | 17 | €682,956 | €590,582 | -€92,375 | -13.5% |
| Financial debts | 170/4 | €682,956 | €590,582 | -€92,375 | -13.5% |
| Amounts payable within one year | 42/48 | €469,765 | €280,917 | -€188,847 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €88,541 | €88,777 | +€236 | +0.3% |
| Trade debts | 44 | €8,170 | €9,364 | +€1,194 | +14.6% |
| Suppliers | 440/4 | €8,170 | €9,364 | +€1,194 | +14.6% |
| Taxes, remuneration and social security | 45 | €51,647 | €24,831 | -€26,816 | -51.9% |
| Taxes | 450/3 | €28,387 | €24,831 | -€3,556 | -12.5% |
| Remuneration and social security | 454/9 | €23,260 | - | -€23,260 | |
| Other amounts payable | 47/48 | €321,406 | €157,944 | -€163,462 | -50.9% |
| Accrued charges and deferred income | 492/3 | - | €1,535 | +€1,535 | |
| Non-recurring operating income | 76A | - | €754,820 | +€754,820 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,944 | €52,359 | -€31,586 | -37.6% |
| Other operating charges | 640/8 | €41,690 | €29,551 | -€12,139 | -29.1% |
| Gross operating margin | 9900 | €200,061 | €874,825 | +€674,765 | +337% |
| Operating profit (loss) | 9901 | €74,426 | €792,915 | +€718,489 | +965% |
| Financial income | 75/76B | €198,501 | €44,605 | -€153,895 | -77.5% |
| Recurring financial income | 75 | €198,501 | €44,605 | -€153,895 | -77.5% |
| Financial charges | 65/66B | €13,817 | €12,555 | -€1,262 | -9.1% |
| Recurring financial charges | 65 | €13,817 | €12,555 | -€1,262 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €259,110 | €824,966 | +€565,855 | +218% |
| Transfer from deferred taxes | 780 | €1,082 | €1,082 | = | 0.0% |
| Transfer to deferred taxes | 680 | - | €188,705 | +€188,705 | |
| Income taxes | 67/77 | €39,485 | €15,451 | -€24,034 | -60.9% |
| Profit (loss) for the period | 9904 | €220,707 | €621,891 | +€401,184 | +182% |
| Transfer from tax-exempt reserves | 789 | €3,245 | €3,245 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €566,115 | +€566,115 | |
| Profit (loss) for the period to be appropriated | 9905 | €223,952 | €59,021 | -€164,931 | -73.6% |
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 26 October 2026 via checked.be.