GOOSSENS Bart: 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.
GOOSSENS Bart
Largest movements
- Cash +€260,898
up €260,898 (+667%), from €39,105 to €300,003
mainly Net result for the year (+€174,692) and Receivables within one year (+€126,828)
- Receivables within one year -€126,828
down €126,828 (-67.4%), from €188,226 to €61,398
of which Trade receivables: -€101,498
- Tangible fixed assets +€11,409
up €11,409 (+93.2%), from €12,237 to €23,646
of which Furniture and vehicles: +€12,482
- Financial fixed assets -€10,000
down €10,000 (-8.7%), from €115,000 to €105,000
- Reserves +€174,692
up €174,692 (+98.4%), from €177,514 to €352,205
of which Distributable reserves: +€174,692
- Other debts -€51,357
down €51,357 (-61.7%), from €83,210 to €31,854
- Tax, wage and social debts +€6,426
up €6,426 (+195%), from €3,303 to €9,729
of which Taxes: +€7,803
- Financial income +€187,995
up €187,995 (+3,587,686%), from €5 to €188,000
of which Non-recurring financial income: +€188,000
- Taxes +€16,578
up €16,578 (+760%), from €2,181 to €18,760
- Gross operating margin -€15,224
down €15,224 (-54.0%), from €28,202 to €12,979
- Depreciation +€3,075
up €3,075 (+109%), from €2,829 to €5,903
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €365,101 | €496,039 | +€130,938 | +35.9% |
| Fixed assets | 21/28 | €127,237 | €128,646 | +€1,409 | +1.1% |
| Tangible fixed assets | 22/27 | €12,237 | €23,646 | +€11,409 | +93.2% |
| Furniture and vehicles | 24 | €7,967 | €20,448 | +€12,482 | +157% |
| Other tangible fixed assets | 26 | €4,270 | €3,197 | -€1,073 | -25.1% |
| Financial fixed assets | 28 | €115,000 | €105,000 | -€10,000 | -8.7% |
| Current assets | 29/58 | €237,864 | €367,393 | +€129,529 | +54.5% |
| Amounts receivable within one year | 40/41 | €188,226 | €61,398 | -€126,828 | -67.4% |
| Trade receivables | 40 | €162,773 | €61,275 | -€101,498 | -62.4% |
| Other amounts receivable | 41 | €25,453 | €123 | -€25,330 | -99.5% |
| Cash at bank and in hand | 54/58 | €39,105 | €300,003 | +€260,898 | +667% |
| Deferred charges and accrued income | 490/1 | €10,534 | €5,992 | -€4,541 | -43.1% |
| Total equity and liabilities | 10/49 | €365,101 | €496,039 | +€130,938 | +35.9% |
| Equity | 10/15 | €268,284 | €442,975 | +€174,692 | +65.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €177,514 | €352,205 | +€174,692 | +98.4% |
| Tax-exempt reserves | 132 | €16,151 | €16,151 | = | 0.0% |
| Distributable reserves | 133 | €161,362 | €336,054 | +€174,692 | +108% |
| Profit (loss) carried forward | 14 | €70,770 | €70,770 | = | 0.0% |
| Amounts payable | 17/49 | €96,818 | €53,064 | -€43,754 | -45.2% |
| Amounts payable within one year | 42/48 | €96,818 | €53,064 | -€43,754 | -45.2% |
| Current portion of amounts payable after more than one year | 42 | €9,439 | €9,426 | -€13 | -0.1% |
| Trade debts | 44 | €866 | €2,055 | +€1,189 | +137% |
| Suppliers | 440/4 | €866 | €2,055 | +€1,189 | +137% |
| Taxes, remuneration and social security | 45 | €3,303 | €9,729 | +€6,426 | +195% |
| Taxes | 450/3 | €1,925 | €9,729 | +€7,803 | +405% |
| Remuneration and social security | 454/9 | €1,377 | €0 | -€1,377 | -100% |
| Other amounts payable | 47/48 | €83,210 | €31,854 | -€51,357 | -61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,829 | €5,903 | +€3,075 | +109% |
| Other operating charges | 640/8 | €613 | €632 | +€19 | +3.0% |
| Non-recurring operating charges | 66A | - | €310 | +€310 | |
| Gross operating margin | 9900 | €28,202 | €12,979 | -€15,224 | -54.0% |
| Operating profit (loss) | 9901 | €24,761 | €6,134 | -€18,627 | -75.2% |
| Financial income | 75/76B | €5 | €188,000 | +€187,995 | +3,587,686% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Non-recurring financial income | 76B | - | €188,000 | +€188,000 | |
| Financial charges | 65/66B | €770 | €683 | -€87 | -11.4% |
| Recurring financial charges | 65 | €770 | €683 | -€87 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €23,996 | €193,451 | +€169,455 | +706% |
| Income taxes | 67/77 | €2,181 | €18,760 | +€16,578 | +760% |
| Profit (loss) for the period | 9904 | €21,815 | €174,692 | +€152,877 | +701% |
| Profit (loss) for the period to be appropriated | 9905 | €21,815 | €174,692 | +€152,877 | +701% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.