GOOSSE SERGE: 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.
GOOSSE SERGE
Largest movements
- Tangible fixed assets -€12,407
down €12,407 (-6.7%), from €184,576 to €172,169
of which Land and buildings: -€17,800
- Cash -€11,170
down €11,170 (-20.1%), from €55,454 to €44,284
mainly Net result for the year (-€10,905) and Investment in fixed assets (net) (-€6,902)
- Receivables within one year +€2,671
up €2,671 (+16.2%), from €16,440 to €19,110
- Revaluation surpluses -€13,349
down €13,349 (-25.0%), from €53,395 to €40,046
- Reserves +€10,297
up €10,297 (+5.7%), from €180,042 to €190,339
of which Distributable reserves: +€13,349
- Profit (loss) carried forward -€7,853
down €7,853, from €4,083 to -€3,770
- Tax, wage and social debts -€3,611
down €3,611 (-70.5%), from €5,123 to €1,512
- Trade debts -€3,125
no longer reported in 2025 (was €3,125)
- Gross operating margin -€6,418
down €6,418 (-34.2%), from €18,740 to €12,322
- Taxes -€1,690
down €1,690 (-55.2%), from €3,064 to €1,374
- Other operating charges +€668
up €668 (+24.7%), from €2,703 to €3,371
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 | €256,469 | €235,564 | -€20,906 | -8.2% |
| Fixed assets | 21/28 | €184,576 | €172,169 | -€12,407 | -6.7% |
| Tangible fixed assets | 22/27 | €184,576 | €172,169 | -€12,407 | -6.7% |
| Land and buildings | 22 | €138,567 | €120,768 | -€17,800 | -12.8% |
| Plant, machinery and equipment | 23 | €10,508 | €8,999 | -€1,509 | -14.4% |
| Furniture and vehicles | 24 | €35,500 | €42,402 | +€6,902 | +19.4% |
| Current assets | 29/58 | €71,894 | €63,395 | -€8,499 | -11.8% |
| Amounts receivable within one year | 40/41 | €16,440 | €19,110 | +€2,671 | +16.2% |
| Other amounts receivable | 41 | €16,440 | €19,110 | +€2,671 | +16.2% |
| Cash at bank and in hand | 54/58 | €55,454 | €44,284 | -€11,170 | -20.1% |
| Total equity and liabilities | 10/49 | €256,469 | €235,564 | -€20,906 | -8.2% |
| Equity | 10/15 | €244,957 | €234,052 | -€10,905 | -4.5% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Revaluation surpluses | 12 | €53,395 | €40,046 | -€13,349 | -25.0% |
| Reserves | 13 | €180,042 | €190,339 | +€10,297 | +5.7% |
| Tax-exempt reserves | 132 | €46,206 | €43,154 | -€3,052 | -6.6% |
| Distributable reserves | 133 | €133,836 | €147,185 | +€13,349 | +10.0% |
| Profit (loss) carried forward | 14 | €4,083 | -€3,770 | -€7,853 | |
| Amounts payable | 17/49 | €11,512 | €1,512 | -€10,000 | -86.9% |
| Amounts payable within one year | 42/48 | €8,807 | €1,512 | -€7,296 | -82.8% |
| Trade debts | 44 | €3,125 | - | -€3,125 | |
| Suppliers | 440/4 | €3,125 | - | -€3,125 | |
| Taxes, remuneration and social security | 45 | €5,123 | €1,512 | -€3,611 | -70.5% |
| Taxes | 450/3 | €5,123 | €1,512 | -€3,611 | -70.5% |
| Other amounts payable | 47/48 | €560 | - | -€560 | |
| Accrued charges and deferred income | 492/3 | €2,705 | - | -€2,705 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,309 | €19,309 | = | 0.0% |
| Other operating charges | 640/8 | €2,703 | €3,371 | +€668 | +24.7% |
| Gross operating margin | 9900 | €18,740 | €12,322 | -€6,418 | -34.2% |
| Operating profit (loss) | 9901 | -€3,272 | -€10,358 | -€7,086 | -217% |
| Financial income | 75/76B | €1,020 | €919 | -€101 | -9.9% |
| Recurring financial income | 75 | €1,020 | €919 | -€101 | -9.9% |
| Financial charges | 65/66B | €94 | €93 | -€1 | -1.3% |
| Recurring financial charges | 65 | €94 | €93 | -€1 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,346 | -€9,531 | -€7,185 | -306% |
| Income taxes | 67/77 | €3,064 | €1,374 | -€1,690 | -55.2% |
| Profit (loss) for the period | 9904 | -€5,410 | -€10,905 | -€5,495 | -102% |
| Transfer from tax-exempt reserves | 789 | €3,052 | €3,052 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,358 | -€7,853 | -€5,495 | -233% |
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.