GORIEYEZ: 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.
GORIEYEZ
Largest movements
- Current investments +€40,232
up €40,232 (+401.5%), from €10,022 to €50,254
- Cash -€27,643
down €27,643 (-45.3%), from €61,034 to €33,391
mainly Debts after one year (-€43,488) and Current investments (-€40,232)
- Intangible fixed assets -€8,826
down €8,826 (-9.9%), from €89,396 to €80,570
- Tangible fixed assets -€6,229
down €6,229 (-6.6%), from €93,805 to €87,576
of which Furniture and vehicles: -€21,446
- Debts after one year -€43,488
down €43,488 (-29.1%), from €149,305 to €105,816
- Profit (loss) carried forward +€35,676
up €35,676 (+54.9%), from €65,022 to €100,698
- Trade debts +€3,887
up €3,887 (+17.6%), from €22,141 to €26,028
- Gross operating margin -€30,126
down €30,126 (-25.7%), from €117,101 to €86,975
- Taxes -€7,729
down €7,729 (-43.8%), from €17,648 to €9,919
- Depreciation +€5,835
up €5,835 (+22.1%), from €26,451 to €32,286
- Financial income -€1,578
down €1,578 (-60.8%), from €2,596 to €1,018
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €335,171 | €332,290 | -€2,882 | -0.9% |
| Fixed assets | 21/28 | €186,301 | €171,247 | -€15,055 | -8.1% |
| Intangible fixed assets | 21 | €89,396 | €80,570 | -€8,826 | -9.9% |
| Tangible fixed assets | 22/27 | €93,805 | €87,576 | -€6,229 | -6.6% |
| Furniture and vehicles | 24 | €93,805 | €72,359 | -€21,446 | -22.9% |
| Other tangible fixed assets | 26 | - | €15,217 | +€15,217 | |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €148,870 | €161,043 | +€12,173 | +8.2% |
| Stocks and contracts in progress | 3 | €70,678 | €73,625 | +€2,947 | +4.2% |
| Stocks | 30/36 | €70,678 | €73,625 | +€2,947 | +4.2% |
| Amounts receivable within one year | 40/41 | €5,391 | €2,825 | -€2,566 | -47.6% |
| Trade receivables | 40 | €515 | €1,899 | +€1,384 | +268.9% |
| Other amounts receivable | 41 | €4,876 | €926 | -€3,950 | -81.0% |
| Current investments | 50/53 | €10,022 | €50,254 | +€40,232 | +401.5% |
| Cash at bank and in hand | 54/58 | €61,034 | €33,391 | -€27,643 | -45.3% |
| Deferred charges and accrued income | 490/1 | €1,746 | €948 | -€798 | -45.7% |
| Total equity and liabilities | 10/49 | €335,171 | €332,290 | -€2,882 | -0.9% |
| Equity | 10/15 | €95,022 | €130,698 | +€35,676 | +37.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,022 | €100,698 | +€35,676 | +54.9% |
| Amounts payable | 17/49 | €240,149 | €201,592 | -€38,558 | -16.1% |
| Amounts payable after more than one year | 17 | €149,305 | €105,816 | -€43,488 | -29.1% |
| Financial debts | 170/4 | €149,305 | €105,816 | -€43,488 | -29.1% |
| Amounts payable within one year | 42/48 | €90,180 | €94,910 | +€4,730 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €44,060 | €46,228 | +€2,168 | +4.9% |
| Trade debts | 44 | €22,141 | €26,028 | +€3,887 | +17.6% |
| Suppliers | 440/4 | €22,141 | €26,028 | +€3,887 | +17.6% |
| Taxes, remuneration and social security | 45 | €21,679 | €19,516 | -€2,164 | -10.0% |
| Taxes | 450/3 | €20,083 | €17,870 | -€2,214 | -11.0% |
| Remuneration and social security | 454/9 | €1,596 | €1,646 | +€50 | +3.1% |
| Other amounts payable | 47/48 | €2,300 | €3,139 | +€839 | +36.5% |
| Accrued charges and deferred income | 492/3 | €665 | €865 | +€200 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,451 | €32,286 | +€5,835 | +22.1% |
| Other operating charges | 640/8 | €1,824 | €992 | -€833 | -45.6% |
| Gross operating margin | 9900 | €117,101 | €86,975 | -€30,126 | -25.7% |
| Operating profit (loss) | 9901 | €88,825 | €53,698 | -€35,128 | -39.5% |
| Financial income | 75/76B | €2,596 | €1,018 | -€1,578 | -60.8% |
| Recurring financial income | 75 | €2,596 | €1,018 | -€1,578 | -60.8% |
| Financial charges | 65/66B | €7,918 | €8,261 | +€343 | +4.3% |
| Recurring financial charges | 65 | €7,918 | €8,261 | +€343 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €83,503 | €46,454 | -€37,049 | -44.4% |
| Income taxes | 67/77 | €17,648 | €9,919 | -€7,729 | -43.8% |
| Profit (loss) for the period | 9904 | €65,855 | €36,535 | -€29,320 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,855 | €36,535 | -€29,320 | -44.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.