GOOS TIM: 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.
GOOS TIM
Largest movements
- Receivables within one year +€2,986
up €2,986 (+72.7%), from €4,106 to €7,092
of which Trade receivables: +€2,583
- Stocks and contracts +€2,720
up €2,720 (+304%), from €893 to €3,614
- Cash +€1,719
up €1,719 (+25.2%), from €6,816 to €8,536
mainly Other debts (+€7,443) and Trade debts (+€3,072)
- Tangible fixed assets -€1,396
down €1,396 (-26.8%), from €5,212 to €3,816
of which Plant, machinery and equipment: -€839
- Formation expenses -€441
down €441 (-21.6%), from €2,041 to €1,600
- Other debts +€7,443
up €7,443 (+1,168%), from €637 to €8,080
- Trade debts +€3,072
up €3,072 (+57.9%), from €5,309 to €8,381
- Accrued charges and deferred income -€2,019
down €2,019 (-59.9%), from €3,369 to €1,349
- Profit (loss) carried forward -€1,950
down €1,950 (-35.8%), from €5,439 to €3,489
- Tax, wage and social debts -€1,007
down €1,007 (-55.6%), from €1,813 to €806
of which Taxes: -€1,813
- Gross operating margin -€5,105
down €5,105 (-60.3%), from €8,461 to €3,356
- Depreciation +€1,633
up €1,633 (+644%), from €254 to €1,887
- Other operating charges +€1,202
up €1,202 (+123%), from €975 to €2,177
- Taxes -€868
down €868 (-47.8%), from €1,813 to €946
- Financial charges +€182
up €182 (+148%), from €123 to €304
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 | €19,567 | €25,106 | +€5,539 | +28.3% |
| Formation expenses | 20 | €2,041 | €1,600 | -€441 | -21.6% |
| Fixed assets | 21/28 | €5,710 | €4,264 | -€1,446 | -25.3% |
| Intangible fixed assets | 21 | €498 | €448 | -€50 | -10.0% |
| Tangible fixed assets | 22/27 | €5,212 | €3,816 | -€1,396 | -26.8% |
| Plant, machinery and equipment | 23 | €2,485 | €1,646 | -€839 | -33.8% |
| Furniture and vehicles | 24 | €2,727 | €2,170 | -€557 | -20.4% |
| Current assets | 29/58 | €11,816 | €19,241 | +€7,426 | +62.8% |
| Stocks and contracts in progress | 3 | €893 | €3,614 | +€2,720 | +304% |
| Stocks | 30/36 | €893 | €3,614 | +€2,720 | +304% |
| Amounts receivable within one year | 40/41 | €4,106 | €7,092 | +€2,986 | +72.7% |
| Trade receivables | 40 | €980 | €3,563 | +€2,583 | +264% |
| Other amounts receivable | 41 | €3,126 | €3,529 | +€403 | +12.9% |
| Cash at bank and in hand | 54/58 | €6,816 | €8,536 | +€1,719 | +25.2% |
| Total equity and liabilities | 10/49 | €19,567 | €25,106 | +€5,539 | +28.3% |
| Equity | 10/15 | €8,439 | €6,489 | -€1,950 | -23.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,439 | €3,489 | -€1,950 | -35.8% |
| Amounts payable | 17/49 | €11,128 | €18,617 | +€7,489 | +67.3% |
| Amounts payable within one year | 42/48 | €7,759 | €17,267 | +€9,508 | +123% |
| Trade debts | 44 | €5,309 | €8,381 | +€3,072 | +57.9% |
| Suppliers | 440/4 | €5,309 | €8,381 | +€3,072 | +57.9% |
| Taxes, remuneration and social security | 45 | €1,813 | €806 | -€1,007 | -55.6% |
| Taxes | 450/3 | €1,813 | - | -€1,813 | |
| Remuneration and social security | 454/9 | - | €806 | +€806 | |
| Other amounts payable | 47/48 | €637 | €8,080 | +€7,443 | +1,168% |
| Accrued charges and deferred income | 492/3 | €3,369 | €1,349 | -€2,019 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €254 | €1,887 | +€1,633 | +644% |
| Other operating charges | 640/8 | €975 | €2,177 | +€1,202 | +123% |
| Gross operating margin | 9900 | €8,461 | €3,356 | -€5,105 | -60.3% |
| Operating profit (loss) | 9901 | €7,233 | -€708 | -€7,940 | |
| Financial income | 75/76B | €142 | €8 | -€134 | -94.3% |
| Recurring financial income | 75 | €142 | €8 | -€134 | -94.3% |
| Financial charges | 65/66B | €123 | €304 | +€182 | +148% |
| Recurring financial charges | 65 | €123 | €304 | +€182 | +148% |
| Profit (loss) for the period before taxes | 9903 | €7,252 | -€1,004 | -€8,256 | |
| Income taxes | 67/77 | €1,813 | €946 | -€868 | -47.8% |
| Profit (loss) for the period | 9904 | €5,439 | -€1,950 | -€7,388 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,439 | -€1,950 | -€7,388 |
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 14 October 2026 via checked.be.