GORILA: 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.
GORILA
Largest movements
- Tangible fixed assets +€89,308
up €89,308 (+457%), from €19,533 to €108,841
of which Furniture and vehicles: +€88,355
- Cash -€25,205
down €25,205 (-68.7%), from €36,668 to €11,464
mainly Investment in fixed assets (net) (-€114,145) and Other debts (-€20,660)
- Deferred charges and accrued income -€7,947
down €7,947 (-60.0%), from €13,253 to €5,305
- Receivables within one year -€7,879
down €7,879 (-5.1%), from €153,396 to €145,517
of which Trade receivables: -€48,141
- Profit (loss) carried forward +€55,577
up €55,577 (+39.2%), from €141,802 to €197,379
- Other debts -€20,660
down €20,660 (-42.8%), from €48,247 to €27,586
- Tax, wage and social debts +€14,835
up €14,835 (+49.7%), from €29,875 to €44,710
- Depreciation +€16,183
up €16,183 (+187%), from €8,654 to €24,836
- Gross operating margin +€13,943
up €13,943 (+13.2%), from €105,299 to €119,243
- Other operating charges -€10,252
down €10,252 (-57.3%), from €17,884 to €7,632
- Taxes +€5,321
up €5,321 (+27.0%), from €19,695 to €25,015
- Financial charges +€3,061
up €3,061 (+98.0%), from €3,123 to €6,184
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 | €222,849 | €271,126 | +€48,277 | +21.7% |
| Fixed assets | 21/28 | €19,533 | €108,841 | +€89,308 | +457% |
| Tangible fixed assets | 22/27 | €19,533 | €108,841 | +€89,308 | +457% |
| Plant, machinery and equipment | 23 | - | €953 | +€953 | |
| Furniture and vehicles | 24 | €19,533 | €107,888 | +€88,355 | +452% |
| Current assets | 29/58 | €203,316 | €162,286 | -€41,031 | -20.2% |
| Amounts receivable within one year | 40/41 | €153,396 | €145,517 | -€7,879 | -5.1% |
| Trade receivables | 40 | €153,396 | €105,255 | -€48,141 | -31.4% |
| Other amounts receivable | 41 | - | €40,262 | +€40,262 | |
| Cash at bank and in hand | 54/58 | €36,668 | €11,464 | -€25,205 | -68.7% |
| Deferred charges and accrued income | 490/1 | €13,253 | €5,305 | -€7,947 | -60.0% |
| Total equity and liabilities | 10/49 | €222,849 | €271,126 | +€48,277 | +21.7% |
| Equity | 10/15 | €143,253 | €198,830 | +€55,577 | +38.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €451 | €451 | = | 0.0% |
| Non-distributable reserves | 130/1 | €451 | €451 | = | 0.0% |
| Reserves not available under the articles | 1311 | €451 | €451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,802 | €197,379 | +€55,577 | +39.2% |
| Amounts payable | 17/49 | €79,596 | €72,296 | -€7,300 | -9.2% |
| Amounts payable within one year | 42/48 | €79,596 | €72,296 | -€7,300 | -9.2% |
| Trade debts | 44 | €1,474 | - | -€1,474 | |
| Suppliers | 440/4 | €1,474 | - | -€1,474 | |
| Taxes, remuneration and social security | 45 | €29,875 | €44,710 | +€14,835 | +49.7% |
| Taxes | 450/3 | €29,875 | €44,710 | +€14,835 | +49.7% |
| Other amounts payable | 47/48 | €48,247 | €27,586 | -€20,660 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,654 | €24,836 | +€16,183 | +187% |
| Other operating charges | 640/8 | €17,884 | €7,632 | -€10,252 | -57.3% |
| Gross operating margin | 9900 | €105,299 | €119,243 | +€13,943 | +13.2% |
| Operating profit (loss) | 9901 | €78,762 | €86,774 | +€8,012 | +10.2% |
| Financial income | 75/76B | €0 | €2 | +€2 | +19,900% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +19,900% |
| Financial charges | 65/66B | €3,123 | €6,184 | +€3,061 | +98.0% |
| Recurring financial charges | 65 | €3,123 | €6,184 | +€3,061 | +98.0% |
| Profit (loss) for the period before taxes | 9903 | €75,639 | €80,593 | +€4,953 | +6.5% |
| Income taxes | 67/77 | €19,695 | €25,015 | +€5,321 | +27.0% |
| Profit (loss) for the period | 9904 | €55,945 | €55,577 | -€367 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,945 | €55,577 | -€367 | -0.7% |
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 16 October 2026 via checked.be.