GOPRO CLEAN: 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.
GOPRO CLEAN
Largest movements
- Receivables within one year +€16,300
up €16,300 (+106%), from €15,355 to €31,655
of which Trade receivables: +€13,765
- Cash +€8,446
up €8,446 (+531%), from €1,589 to €10,035
mainly Net result for the year (+€30,027) and Other debts (+€11,265)
- Tangible fixed assets +€2,556
up €2,556 (+70.4%), from €3,632 to €6,188
of which Furniture and vehicles: +€2,408
- Deferred charges and accrued income +€544
up €544 (+32.6%), from €1,670 to €2,214
- Profit (loss) carried forward +€18,527
up €18,527 (+548%), from €3,379 to €21,906
- Other debts +€11,265
up €11,265 (+4,799%), from €235 to €11,500
- Tax, wage and social debts +€3,010
up €3,010 (+41.1%), from €7,331 to €10,341
of which Taxes: +€5,691
- Trade debts -€2,957
down €2,957 (-33.6%), from €8,802 to €5,845
- Current portion of long-term debt -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin +€37,979
up €37,979 (+556%), from €6,825 to €44,804
- Taxes +€5,691
up €5,691 (+273%), from €2,085 to €7,776
- Depreciation +€2,735
up €2,735 (+483%), from €566 to €3,302
- Other operating charges +€1,685
up €1,685 (+256%), from €658 to €2,343
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 | €22,246 | €50,092 | +€27,846 | +125% |
| Fixed assets | 21/28 | €3,632 | €6,188 | +€2,556 | +70.4% |
| Tangible fixed assets | 22/27 | €3,632 | €6,188 | +€2,556 | +70.4% |
| Plant, machinery and equipment | 23 | €227 | €376 | +€148 | +65.3% |
| Furniture and vehicles | 24 | €3,405 | €5,812 | +€2,408 | +70.7% |
| Current assets | 29/58 | €18,614 | €43,904 | +€25,289 | +136% |
| Amounts receivable within one year | 40/41 | €15,355 | €31,655 | +€16,300 | +106% |
| Trade receivables | 40 | €14,898 | €28,662 | +€13,765 | +92.4% |
| Other amounts receivable | 41 | €457 | €2,993 | +€2,536 | +555% |
| Cash at bank and in hand | 54/58 | €1,589 | €10,035 | +€8,446 | +531% |
| Deferred charges and accrued income | 490/1 | €1,670 | €2,214 | +€544 | +32.6% |
| Total equity and liabilities | 10/49 | €22,246 | €50,092 | +€27,846 | +125% |
| Equity | 10/15 | €3,879 | €22,406 | +€18,527 | +478% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,379 | €21,906 | +€18,527 | +548% |
| Amounts payable | 17/49 | €18,367 | €27,686 | +€9,319 | +50.7% |
| Amounts payable within one year | 42/48 | €18,367 | €27,686 | +€9,319 | +50.7% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | - | -€2,000 | |
| Trade debts | 44 | €8,802 | €5,845 | -€2,957 | -33.6% |
| Suppliers | 440/4 | €8,802 | €5,845 | -€2,957 | -33.6% |
| Taxes, remuneration and social security | 45 | €7,331 | €10,341 | +€3,010 | +41.1% |
| Taxes | 450/3 | €2,085 | €7,776 | +€5,691 | +273% |
| Remuneration and social security | 454/9 | €5,246 | €2,565 | -€2,681 | -51.1% |
| Other amounts payable | 47/48 | €235 | €11,500 | +€11,265 | +4,799% |
| Non-recurring operating income | 76A | - | €4,885 | +€4,885 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566 | €3,302 | +€2,735 | +483% |
| Other operating charges | 640/8 | €658 | €2,343 | +€1,685 | +256% |
| Non-recurring operating charges | 66A | - | €1,117 | +€1,117 | |
| Gross operating margin | 9900 | €6,825 | €44,804 | +€37,979 | +556% |
| Operating profit (loss) | 9901 | €5,601 | €38,042 | +€32,442 | +579% |
| Financial charges | 65/66B | €137 | €240 | +€103 | +75.4% |
| Recurring financial charges | 65 | €137 | €240 | +€103 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €5,464 | €37,803 | +€32,339 | +592% |
| Income taxes | 67/77 | €2,085 | €7,776 | +€5,691 | +273% |
| Profit (loss) for the period | 9904 | €3,379 | €30,027 | +€26,648 | +789% |
| Profit (loss) for the period to be appropriated | 9905 | €3,379 | €30,027 | +€26,648 | +789% |
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 28 October 2026 via checked.be.