GOOS: what changed
Two fiscal 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.
GOOS
Largest movements
- Receivables within one year -€25,866
down €25,866 (-37.2%), from €69,492 to €43,626
of which Trade receivables: -€37,023
- Cash -€16,686
down €16,686 (-13.3%), from €125,825 to €109,139
mainly Other debts (-€36,810) and Trade debts (-€36,057)
- Stocks and contracts -€5,186
down €5,186 (-15.3%), from €33,821 to €28,635
- Deferred charges and accrued income -€4,755
no longer reported in 2025 (was €4,755)
- Reserves +€37,337
up €37,337 (+20.8%), from €179,821 to €217,157
- Other debts -€36,810
down €36,810 (-97.4%), from €37,791 to €981
- Trade debts -€36,057
down €36,057 (-92.0%), from €39,188 to €3,131
- Debts after one year -€14,098
down €14,098 (-33.9%), from €41,614 to €27,517
- Tax, wage and social debts -€3,558
down €3,558 (-33.6%), from €10,589 to €7,031
of which Taxes: -€3,801
- Staff costs -€22,350
down €22,350 (-11.5%), from €194,841 to €172,492
- Taxes +€17,723
up €17,723 (+499.5%), from €3,548 to €21,271
- Gross operating margin +€12,223
up €12,223 (+4.8%), from €252,651 to €264,874
- Depreciation -€10,306
down €10,306 (-26.2%), from €39,361 to €29,055
- Other operating charges -€5,986
down €5,986 (-70.3%), from €8,521 to €2,534
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 | €343,577 | €288,506 | -€55,071 | -16.0% |
| Fixed assets | 21/28 | €109,684 | €107,106 | -€2,578 | -2.4% |
| Tangible fixed assets | 22/27 | €109,684 | €107,106 | -€2,578 | -2.4% |
| Land and buildings | 22 | €31,431 | €29,636 | -€1,795 | -5.7% |
| Plant, machinery and equipment | 23 | €7,848 | €4,857 | -€2,991 | -38.1% |
| Furniture and vehicles | 24 | €70,405 | €72,613 | +€2,208 | +3.1% |
| Current assets | 29/58 | €233,893 | €181,400 | -€52,493 | -22.4% |
| Stocks and contracts in progress | 3 | €33,821 | €28,635 | -€5,186 | -15.3% |
| Stocks | 30/36 | €33,821 | €28,635 | -€5,186 | -15.3% |
| Amounts receivable within one year | 40/41 | €69,492 | €43,626 | -€25,866 | -37.2% |
| Trade receivables | 40 | €42,150 | €5,127 | -€37,023 | -87.8% |
| Other amounts receivable | 41 | €27,341 | €38,499 | +€11,157 | +40.8% |
| Cash at bank and in hand | 54/58 | €125,825 | €109,139 | -€16,686 | -13.3% |
| Deferred charges and accrued income | 490/1 | €4,755 | - | -€4,755 | |
| Total equity and liabilities | 10/49 | €343,577 | €288,506 | -€55,071 | -16.0% |
| Equity | 10/15 | €198,413 | €235,749 | +€37,337 | +18.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €179,821 | €217,157 | +€37,337 | +20.8% |
| Distributable reserves | 133 | €179,821 | €217,157 | +€37,337 | +20.8% |
| Amounts payable | 17/49 | €145,164 | €52,757 | -€92,407 | -63.7% |
| Amounts payable after more than one year | 17 | €41,614 | €27,517 | -€14,098 | -33.9% |
| Financial debts | 170/4 | €41,614 | €27,517 | -€14,098 | -33.9% |
| Amounts payable within one year | 42/48 | €103,550 | €25,240 | -€78,310 | -75.6% |
| Current portion of amounts payable after more than one year | 42 | €15,982 | €14,098 | -€1,884 | -11.8% |
| Trade debts | 44 | €39,188 | €3,131 | -€36,057 | -92.0% |
| Suppliers | 440/4 | €39,188 | €3,131 | -€36,057 | -92.0% |
| Taxes, remuneration and social security | 45 | €10,589 | €7,031 | -€3,558 | -33.6% |
| Taxes | 450/3 | €3,801 | - | -€3,801 | |
| Remuneration and social security | 454/9 | €6,788 | €7,031 | +€243 | +3.6% |
| Other amounts payable | 47/48 | €37,791 | €981 | -€36,810 | -97.4% |
| Remuneration, social security and pensions | 62 | €194,841 | €172,492 | -€22,350 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,361 | €29,055 | -€10,306 | -26.2% |
| Other operating charges | 640/8 | €8,521 | €2,534 | -€5,986 | -70.3% |
| Gross operating margin | 9900 | €252,651 | €264,874 | +€12,223 | +4.8% |
| Operating profit (loss) | 9901 | €9,928 | €60,793 | +€50,865 | +512.3% |
| Financial income | 75/76B | €883 | €674 | -€209 | -23.6% |
| Recurring financial income | 75 | €883 | €674 | -€209 | -23.6% |
| Financial charges | 65/66B | €3,154 | €2,860 | -€294 | -9.3% |
| Recurring financial charges | 65 | €3,154 | €2,860 | -€294 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €7,657 | €58,607 | +€50,950 | +665.4% |
| Income taxes | 67/77 | €3,548 | €21,271 | +€17,723 | +499.5% |
| Profit (loss) for the period | 9904 | €4,109 | €37,337 | +€33,227 | +808.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,109 | €37,337 | +€33,227 | +808.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.