GOPA COM.: 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.
What changed
GOPA COM.
NACE 73.300, Public relations and communication consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€42,480
2024 · €1.5m-€1.4m
Equity
€2.3m
2024 · €1.4m+€902,124
Cash
€538,168
2024 · €937,688-€399,520
Balance sheet total
€15.1m
2024 · €15.0m+€192,776
Largest movements
Assets
- Stocks and contracts +€2.4m
up €2.4m (+29.1%), from €8.1m to €10.4m
- Receivables within one year -€1.7m
down €1.7m (-29.5%), from €5.7m to €4.1m
of which Trade receivables: -€1.8m
- Cash -€399,520
down €399,520 (-42.6%), from €937,688 to €538,168
mainly Stocks and contracts (-€2.4m) and Short-term financial debts (-€1.8m)
Equity and liabilities
- Short-term financial debts -€1.8m
down €1.8m (-50.3%), from €3.6m to €1.8m
- Advances received +€1.8m
up €1.8m (+66.6%), from €2.6m to €4.4m
- Trade debts +€1.6m
up €1.6m (+38.3%), from €4.2m to €5.8m
- Other debts -€1.4m
down €1.4m (-97.2%), from €1.5m to €40,356
- Contributions +€900,000
up €900,000 (+75.0%), from €1.2m to €2.1m
Income statement
- Turnover -€3.2m
down €3.2m (-7.1%), from €44.8m to €41.6m
- Goods and materials +€2.7m
up €2.7m (+7.8%), from €34.5m to €37.2m
- Staff costs -€2.1m
down €2.1m (-30.8%), from €6.8m to €4.7m
- Services and other goods +€623,456
up €623,456 (+23.9%), from €2.6m to €3.2m
- Taxes -€518,664
down €518,664 (-92.4%), from €561,083 to €42,419
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.
Result 2024
€1.5m
Turnover
-€3.2m
Other operating income
+€86,794
Goods and materials
-€2.7m
Services and other goods
-€623,456
Staff costs
+€2.1m
Depreciation
+€9,703
Other operating charges
+€8,970
Other operating items
+€2.4m
Financial income
+€56
Financial charges
-€35,628
Taxes
+€518,664
Result 2025
€42,480
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.
From operations
+€555,807
Investment
+€729
Financing
-€956,056
Cash 2024
€937,688
From operations (derived)
+€555,807
Net result for the year
+€42,480
Depreciation
+€42,960
Stocks and contracts
-€2.4m
Receivables within one year
+€1.7m
Deferred charges and accrued income
+€22,603
Trade debts
+€1.6m
Tax, wage and social debts
-€852,229
Advances received
+€1.8m
Other debts
-€1.4m
Investment (derived)
+€729
Investment in fixed assets (net)
+€729
Financing
-€956,056
Short-term financial debts
-€1.8m
Contributions, distributions and other
+€859,644
Cash 2025
€538,168
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,956,961 | €15,149,736 | +€192,776 | +1.3% |
| Fixed assets | 21/28 | €131,303 | €87,614 | -€43,689 | -33.3% |
| Tangible fixed assets | 22/27 | €79,783 | €52,939 | -€26,844 | -33.6% |
| Furniture and vehicles | 24 | €55,008 | €36,139 | -€18,869 | -34.3% |
| Other tangible fixed assets | 26 | €24,775 | €16,801 | -€7,974 | -32.2% |
| Financial fixed assets | 28 | €51,520 | €34,675 | -€16,845 | -32.7% |
| Affiliated companies | 280/1 | €30,000 | €30,000 | = | 0.0% |
| Participating interests | 280 | €30,000 | €30,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €21,520 | €4,675 | -€16,845 | -78.3% |
| Amounts receivable and cash guarantees | 285/8 | €21,520 | €4,675 | -€16,845 | -78.3% |
| Current assets | 29/58 | €14,825,657 | €15,062,122 | +€236,465 | +1.6% |
| Stocks and contracts in progress | 3 | €8,094,105 | €10,448,197 | +€2.4m | +29.1% |
| Contracts in progress | 37 | €8,094,105 | €10,448,197 | +€2.4m | +29.1% |
| Amounts receivable within one year | 40/41 | €5,745,831 | €4,050,327 | -€1.7m | -29.5% |
| Trade receivables | 40 | €5,329,230 | €3,500,595 | -€1.8m | -34.3% |
| Other amounts receivable | 41 | €416,600 | €549,732 | +€133,131 | +32.0% |
| Cash at bank and in hand | 54/58 | €937,688 | €538,168 | -€399,520 | -42.6% |
| Deferred charges and accrued income | 490/1 | €48,034 | €25,431 | -€22,603 | -47.1% |
| Total equity and liabilities | 10/49 | €14,956,961 | €15,149,736 | +€192,776 | +1.3% |
| Equity | 10/15 | €1,440,989 | €2,343,113 | +€902,124 | +62.6% |
| Contributions | 10/11 | €1,200,000 | €2,100,000 | +€900,000 | +75.0% |
| Capital | 10 | €1,200,000 | €2,100,000 | +€900,000 | +75.0% |
| Issued capital | 100 | €1,200,000 | €2,100,000 | +€900,000 | +75.0% |
| Reserves | 13 | €120,000 | €122,124 | +€2,124 | +1.8% |
| Non-distributable reserves | 130/1 | €120,000 | €122,124 | +€2,124 | +1.8% |
| Legal reserve | 130 | €120,000 | €122,124 | +€2,124 | +1.8% |
| Profit (loss) carried forward | 14 | €120,989 | €120,989 | = | 0.0% |
| Amounts payable | 17/49 | €13,515,972 | €12,806,623 | -€709,348 | -5.2% |
| Amounts payable within one year | 42/48 | €13,515,972 | €12,806,623 | -€709,348 | -5.2% |
| Financial debts | 43 | €3,613,000 | €1,797,300 | -€1.8m | -50.3% |
| Other loans | 439 | €3,613,000 | €1,797,300 | -€1.8m | -50.3% |
| Trade debts | 44 | €4,199,784 | €5,809,384 | +€1.6m | +38.3% |
| Suppliers | 440/4 | €4,199,784 | €5,809,384 | +€1.6m | +38.3% |
| Advances received on contracts in progress | 46 | €2,647,334 | €4,410,179 | +€1.8m | +66.6% |
| Taxes, remuneration and social security | 45 | €1,601,633 | €749,405 | -€852,229 | -53.2% |
| Taxes | 450/3 | €466,690 | €151,467 | -€315,223 | -67.5% |
| Remuneration and social security | 454/9 | €1,134,944 | €597,938 | -€537,006 | -47.3% |
| Other amounts payable | 47/48 | €1,454,220 | €40,356 | -€1.4m | -97.2% |
| Operating income | 70/76A | €46,435,753 | €45,733,062 | -€702,691 | -1.5% |
| Turnover | 70 | €44,793,094 | €41,632,443 | -€3.2m | -7.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €1,623,477 | €3,999,243 | +€2.4m | +146.3% |
| Other operating income | 74 | €14,582 | €101,376 | +€86,794 | +595.2% |
| Non-recurring operating income | 76A | €4,600 | €0 | -€4,600 | -100.0% |
| Operating charges | 60/66A | €44,052,566 | €45,254,424 | +€1.2m | +2.7% |
| Goods for resale, raw materials and consumables | 60 | €34,481,153 | €37,160,399 | +€2.7m | +7.8% |
| Purchases | 600/8 | €34,481,153 | €37,160,399 | +€2.7m | +7.8% |
| Services and other goods | 61 | €2,607,245 | €3,230,701 | +€623,456 | +23.9% |
| Remuneration, social security and pensions | 62 | €6,757,227 | €4,675,056 | -€2.1m | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,663 | €42,960 | -€9,703 | -18.4% |
| Other operating charges | 640/8 | €154,278 | €145,308 | -€8,970 | -5.8% |
| Operating profit (loss) | 9901 | €2,383,187 | €478,637 | -€1.9m | -79.9% |
| Financial income | 75/76B | €26,220 | €26,276 | +€56 | +0.2% |
| Recurring financial income | 75 | €26,220 | €26,276 | +€56 | +0.2% |
| Income from financial fixed assets | 750 | €17,967 | - | -€17,967 | |
| Other financial income | 752/9 | €8,253 | €26,276 | +€18,023 | +218.4% |
| Financial charges | 65/66B | €384,386 | €420,015 | +€35,628 | +9.3% |
| Recurring financial charges | 65 | €384,386 | €420,015 | +€35,628 | +9.3% |
| Debt charges | 650 | €262,387 | €193,237 | -€69,149 | -26.4% |
| Other financial charges | 652/9 | €121,999 | €226,777 | +€104,778 | +85.9% |
| Profit (loss) for the period before taxes | 9903 | €2,025,020 | €84,899 | -€1.9m | -95.8% |
| Income taxes | 67/77 | €561,083 | €42,419 | -€518,664 | -92.4% |
| Taxes | 670/3 | €561,083 | €42,419 | -€518,664 | -92.4% |
| Profit (loss) for the period | 9904 | €1,463,938 | €42,480 | -€1.4m | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,463,938 | €42,480 | -€1.4m | -97.1% |
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 7 October 2026 via checked.be.