GOPHONES: 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.
GOPHONES
Largest movements
- Cash -€91,341
down €91,341 (-70.3%), from €129,908 to €38,568
mainly Net result for the year (-€82,958) and Receivables within one year (-€42,523)
- Receivables within one year +€42,523
up €42,523 (+30.9%), from €137,773 to €180,295
of which Trade receivables: +€44,523
- Stocks and contracts +€6,433
up €6,433 (+55.7%), from €11,550 to €17,983
- Profit (loss) carried forward -€82,958
down €82,958 (-71.9%), from €115,320 to €32,362
- Trade debts +€29,151
up €29,151 (+24.0%), from €121,217 to €150,368
- Tax, wage and social debts +€13,287
up €13,287 (+781%), from €1,702 to €14,989
- Advances received -€6,169
down €6,169 (-100%), from €6,169 to €0
- Gross operating margin -€121,854
down €121,854, from €88,567 to -€33,288
- Taxes +€15,326
up €15,326 (+113%), from €13,550 to €28,876
- Other operating charges +€7,812
up €7,812 (+80.2%), from €9,741 to €17,553
- Staff costs -€2,059
no longer reported in 2024 (was €2,059)
- Depreciation +€1,283
up €1,283 (+85.8%), from €1,496 to €2,779
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,408 | €247,719 | -€46,689 | -15.9% |
| Fixed assets | 21/28 | €13,651 | €10,872 | -€2,779 | -20.4% |
| Tangible fixed assets | 22/27 | €13,651 | €10,872 | -€2,779 | -20.4% |
| Plant, machinery and equipment | 23 | €1,188 | €792 | -€396 | -33.3% |
| Furniture and vehicles | 24 | €2,200 | €1,100 | -€1,100 | -50.0% |
| Other tangible fixed assets | 26 | €10,263 | €8,980 | -€1,283 | -12.5% |
| Current assets | 29/58 | €280,757 | €236,847 | -€43,910 | -15.6% |
| Stocks and contracts in progress | 3 | €11,550 | €17,983 | +€6,433 | +55.7% |
| Stocks | 30/36 | €11,550 | €17,983 | +€6,433 | +55.7% |
| Amounts receivable within one year | 40/41 | €137,773 | €180,295 | +€42,523 | +30.9% |
| Trade receivables | 40 | €74,895 | €119,418 | +€44,523 | +59.4% |
| Other amounts receivable | 41 | €62,878 | €60,877 | -€2,001 | -3.2% |
| Cash at bank and in hand | 54/58 | €129,908 | €38,568 | -€91,341 | -70.3% |
| Deferred charges and accrued income | 490/1 | €1,526 | €0 | -€1,526 | -100% |
| Total equity and liabilities | 10/49 | €294,408 | €247,719 | -€46,689 | -15.9% |
| Equity | 10/15 | €165,320 | €82,362 | -€82,958 | -50.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,320 | €32,362 | -€82,958 | -71.9% |
| Amounts payable | 17/49 | €129,088 | €165,357 | +€36,269 | +28.1% |
| Amounts payable within one year | 42/48 | €129,088 | €165,357 | +€36,269 | +28.1% |
| Trade debts | 44 | €121,217 | €150,368 | +€29,151 | +24.0% |
| Suppliers | 440/4 | €121,217 | €150,368 | +€29,151 | +24.0% |
| Advances received on contracts in progress | 46 | €6,169 | €0 | -€6,169 | -100% |
| Taxes, remuneration and social security | 45 | €1,702 | €14,989 | +€13,287 | +781% |
| Taxes | 450/3 | €1,702 | €14,989 | +€13,287 | +781% |
| Remuneration, social security and pensions | 62 | €2,059 | - | -€2,059 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,496 | €2,779 | +€1,283 | +85.8% |
| Other operating charges | 640/8 | €9,741 | €17,553 | +€7,812 | +80.2% |
| Gross operating margin | 9900 | €88,567 | -€33,288 | -€121,854 | |
| Operating profit (loss) | 9901 | €75,270 | -€53,619 | -€128,890 | |
| Financial charges | 65/66B | €897 | €463 | -€434 | -48.4% |
| Recurring financial charges | 65 | €897 | €463 | -€434 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €74,373 | -€54,082 | -€128,455 | |
| Income taxes | 67/77 | €13,550 | €28,876 | +€15,326 | +113% |
| Profit (loss) for the period | 9904 | €60,823 | -€82,958 | -€143,781 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,823 | -€82,958 | -€143,781 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.