GOOVA CONSULT: 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.
GOOVA CONSULT
Largest movements
- Cash +€20,605
up €20,605 (+106%), from €19,491 to €40,096
mainly Net result for the year (+€56,422) and Depreciation (+€20,024)
- Tangible fixed assets -€20,024
down €20,024 (-27.6%), from €72,441 to €52,417
of which Furniture and vehicles: -€17,930
- Receivables within one year -€2,564
down €2,564 (-26.0%), from €9,849 to €7,285
- Reserves -€17,535
down €17,535 (-47.3%), from €37,040 to €19,505
- Other debts +€17,016
up €17,016 (+29.9%), from €56,941 to €73,957
- Trade debts -€3,928
down €3,928 (-79.3%), from €4,955 to €1,027
- Tax, wage and social debts +€2,414
new in 2025: €2,414
- Gross operating margin +€25,198
up €25,198 (+36.1%), from €69,835 to €95,034
- Taxes +€6,199
up €6,199 (+55.3%), from €11,215 to €17,414
- Depreciation +€2,791
up €2,791 (+16.2%), from €17,232 to €20,024
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 | €101,936 | €99,921 | -€2,015 | -2.0% |
| Fixed assets | 21/28 | €72,441 | €52,417 | -€20,024 | -27.6% |
| Tangible fixed assets | 22/27 | €72,441 | €52,417 | -€20,024 | -27.6% |
| Plant, machinery and equipment | 23 | €3,642 | €2,835 | -€807 | -22.2% |
| Furniture and vehicles | 24 | €64,841 | €46,911 | -€17,930 | -27.7% |
| Other tangible fixed assets | 26 | €3,958 | €2,671 | -€1,287 | -32.5% |
| Current assets | 29/58 | €29,495 | €47,504 | +€18,009 | +61.1% |
| Amounts receivable within one year | 40/41 | €9,849 | €7,285 | -€2,564 | -26.0% |
| Other amounts receivable | 41 | €9,849 | €7,285 | -€2,564 | -26.0% |
| Cash at bank and in hand | 54/58 | €19,491 | €40,096 | +€20,605 | +106% |
| Deferred charges and accrued income | 490/1 | €155 | €123 | -€33 | -21.0% |
| Total equity and liabilities | 10/49 | €101,936 | €99,921 | -€2,015 | -2.0% |
| Equity | 10/15 | €40,040 | €22,505 | -€17,535 | -43.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,040 | €19,505 | -€17,535 | -47.3% |
| Distributable reserves | 133 | €37,040 | €19,505 | -€17,535 | -47.3% |
| Amounts payable | 17/49 | €61,896 | €77,416 | +€15,520 | +25.1% |
| Amounts payable within one year | 42/48 | €61,896 | €77,398 | +€15,502 | +25.0% |
| Trade debts | 44 | €4,955 | €1,027 | -€3,928 | -79.3% |
| Suppliers | 440/4 | €4,955 | €1,027 | -€3,928 | -79.3% |
| Taxes, remuneration and social security | 45 | - | €2,414 | +€2,414 | |
| Taxes | 450/3 | - | €2,414 | +€2,414 | |
| Other amounts payable | 47/48 | €56,941 | €73,957 | +€17,016 | +29.9% |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,232 | €20,024 | +€2,791 | +16.2% |
| Other operating charges | 640/8 | €1,179 | €1,104 | -€76 | -6.4% |
| Non-recurring operating charges | 66A | €7,921 | - | -€7,921 | |
| Gross operating margin | 9900 | €69,835 | €95,034 | +€25,198 | +36.1% |
| Operating profit (loss) | 9901 | €43,503 | €73,906 | +€30,403 | +69.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €94 | €69 | -€25 | -26.5% |
| Recurring financial charges | 65 | €94 | €69 | -€25 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €43,411 | €73,837 | +€30,426 | +70.1% |
| Income taxes | 67/77 | €11,215 | €17,414 | +€6,199 | +55.3% |
| Profit (loss) for the period | 9904 | €32,196 | €56,422 | +€24,226 | +75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,196 | €56,422 | +€24,226 | +75.2% |
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 31 October 2026 via checked.be.