GORIS & PARTNERS: 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.
GORIS & PARTNERS
Largest movements
- Cash -€7,940
down €7,940 (-100.0%), from €7,941 to €1
mainly Net result for the year (-€29,138) and Trade debts (-€19,203)
- Profit (loss) carried forward -€29,138
down €29,138 (-567%), from -€5,141 to -€34,278
- Tax, wage and social debts +€28,373
up €28,373 (+1,248%), from €2,273 to €30,645
- Trade debts -€19,203
down €19,203 (-81.9%), from €23,447 to €4,244
- Short-term financial debts +€14,385
new in 2025: €14,385
- Taxes +€12,365
up €12,365 (+103%), from €11,981 to €24,346
- Gross operating margin +€6,135
up €6,135 (+48.9%), from -€12,554 to -€6,420
- Financial charges -€1,048
down €1,048 (-12.2%), from €8,587 to €7,538
- Depreciation +€1,029
up €1,029 (+213%), from €483 to €1,512
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €405,813 | €395,876 | -€9,937 | -2.4% |
| Fixed assets | 21/28 | €5,566 | €4,054 | -€1,512 | -27.2% |
| Tangible fixed assets | 22/27 | €5,566 | €4,054 | -€1,512 | -27.2% |
| Furniture and vehicles | 24 | €5,566 | €4,054 | -€1,512 | -27.2% |
| Current assets | 29/58 | €400,247 | €391,822 | -€8,425 | -2.1% |
| Amounts receivable after more than one year | 29 | €320,000 | €320,000 | = | 0.0% |
| Other amounts receivable | 291 | €320,000 | €320,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,181 | €71,622 | +€441 | +0.6% |
| Trade receivables | 40 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 41 | €69,181 | €71,622 | +€2,441 | +3.5% |
| Cash at bank and in hand | 54/58 | €7,941 | €1 | -€7,940 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,126 | €200 | -€926 | -82.2% |
| Total equity and liabilities | 10/49 | €405,813 | €395,876 | -€9,937 | -2.4% |
| Equity | 10/15 | €374,988 | €345,851 | -€29,138 | -7.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €370,129 | €370,129 | = | 0.0% |
| Distributable reserves | 133 | €370,129 | €370,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,141 | -€34,278 | -€29,138 | -567% |
| Amounts payable | 17/49 | €30,825 | €50,025 | +€19,200 | +62.3% |
| Amounts payable after more than one year | 17 | €371 | - | -€371 | |
| Financial debts | 170/4 | €371 | - | -€371 | |
| Amounts payable within one year | 42/48 | €30,144 | €49,645 | +€19,501 | +64.7% |
| Current portion of amounts payable after more than one year | 42 | €4,424 | €371 | -€4,053 | -91.6% |
| Financial debts | 43 | - | €14,385 | +€14,385 | |
| Credit institutions | 430/8 | - | €14,385 | +€14,385 | |
| Trade debts | 44 | €23,447 | €4,244 | -€19,203 | -81.9% |
| Suppliers | 440/4 | €23,447 | €4,244 | -€19,203 | -81.9% |
| Taxes, remuneration and social security | 45 | €2,273 | €30,645 | +€28,373 | +1,248% |
| Taxes | 450/3 | €2,273 | €30,645 | +€28,373 | +1,248% |
| Accrued charges and deferred income | 492/3 | €311 | €380 | +€70 | +22.5% |
| Remuneration, social security and pensions | 62 | €51 | - | -€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483 | €1,512 | +€1,029 | +213% |
| Other operating charges | 640/8 | €2,568 | €2,561 | -€7 | -0.3% |
| Non-recurring operating charges | 66A | €3,438 | - | -€3,438 | |
| Gross operating margin | 9900 | -€12,554 | -€6,420 | +€6,135 | +48.9% |
| Operating profit (loss) | 9901 | -€19,095 | -€10,493 | +€8,602 | +45.0% |
| Financial income | 75/76B | €13,163 | €13,240 | +€77 | +0.6% |
| Recurring financial income | 75 | €13,163 | €13,240 | +€77 | +0.6% |
| Financial charges | 65/66B | €8,587 | €7,538 | -€1,048 | -12.2% |
| Recurring financial charges | 65 | €8,587 | €7,538 | -€1,048 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,519 | -€4,792 | +€9,727 | +67.0% |
| Income taxes | 67/77 | €11,981 | €24,346 | +€12,365 | +103% |
| Profit (loss) for the period | 9904 | -€26,500 | -€29,138 | -€2,638 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,500 | -€29,138 | -€2,638 | -10.0% |
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 22 October 2026 via checked.be.