GORISSEN: 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.
GORISSEN
Largest movements
- Receivables after one year +€15,620
up €15,620 (+3.7%), from €424,576 to €440,196
- Receivables within one year +€8,384
up €8,384 (+3.3%), from €253,786 to €262,170
of which Trade receivables: +€5,777
- Advances received +€16,940
up €16,940 (+20.5%), from €82,628 to €99,568
- Profit (loss) carried forward +€16,313
up €16,313 (+7.9%), from €206,488 to €222,801
- Tax, wage and social debts -€14,002
down €14,002 (-15.1%), from €92,928 to €78,926
of which Taxes: -€15,049
- Other debts +€13,878
up €13,878 (+5.1%), from €271,664 to €285,542
- Gross operating margin +€20,144
up €20,144 (+128%), from €15,696 to €35,840
- Staff costs +€6,930
up €6,930 (+316%), from €2,195 to €9,125
- Taxes +€2,968
up €2,968 (+53.2%), from €5,576 to €8,544
- Depreciation +€1,399
up €1,399 (+195%), from €718 to €2,117
- Other operating charges +€1,397
up €1,397 (+30.2%), from €4,630 to €6,027
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 | €684,284 | €711,816 | +€27,532 | +4.0% |
| Fixed assets | 21/28 | €3,672 | €5,584 | +€1,912 | +52.1% |
| Tangible fixed assets | 22/27 | €3,672 | €5,584 | +€1,912 | +52.1% |
| Furniture and vehicles | 24 | €3,672 | €5,584 | +€1,912 | +52.1% |
| Current assets | 29/58 | €680,612 | €706,232 | +€25,620 | +3.8% |
| Amounts receivable after more than one year | 29 | €424,576 | €440,196 | +€15,620 | +3.7% |
| Other amounts receivable | 291 | €424,576 | €440,196 | +€15,620 | +3.7% |
| Amounts receivable within one year | 40/41 | €253,786 | €262,170 | +€8,384 | +3.3% |
| Trade receivables | 40 | €172,795 | €178,572 | +€5,777 | +3.3% |
| Other amounts receivable | 41 | €80,991 | €83,598 | +€2,607 | +3.2% |
| Cash at bank and in hand | 54/58 | €2,218 | €3,690 | +€1,472 | +66.4% |
| Deferred charges and accrued income | 490/1 | €32 | €176 | +€144 | +450% |
| Total equity and liabilities | 10/49 | €684,284 | €711,816 | +€27,532 | +4.0% |
| Equity | 10/15 | €216,855 | €233,168 | +€16,313 | +7.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €4,170 | €4,170 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,311 | €2,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | €206,488 | €222,801 | +€16,313 | +7.9% |
| Amounts payable | 17/49 | €467,429 | €478,648 | +€11,219 | +2.4% |
| Amounts payable within one year | 42/48 | €467,429 | €478,648 | +€11,219 | +2.4% |
| Trade debts | 44 | €20,209 | €14,612 | -€5,597 | -27.7% |
| Suppliers | 440/4 | €20,209 | €14,612 | -€5,597 | -27.7% |
| Advances received on contracts in progress | 46 | €82,628 | €99,568 | +€16,940 | +20.5% |
| Taxes, remuneration and social security | 45 | €92,928 | €78,926 | -€14,002 | -15.1% |
| Taxes | 450/3 | €92,928 | €77,879 | -€15,049 | -16.2% |
| Remuneration and social security | 454/9 | - | €1,047 | +€1,047 | |
| Other amounts payable | 47/48 | €271,664 | €285,542 | +€13,878 | +5.1% |
| Remuneration, social security and pensions | 62 | €2,195 | €9,125 | +€6,930 | +316% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €718 | €2,117 | +€1,399 | +195% |
| Other operating charges | 640/8 | €4,630 | €6,027 | +€1,397 | +30.2% |
| Gross operating margin | 9900 | €15,696 | €35,840 | +€20,144 | +128% |
| Operating profit (loss) | 9901 | €8,153 | €18,571 | +€10,418 | +128% |
| Financial income | 75/76B | €6,274 | €6,505 | +€231 | +3.7% |
| Recurring financial income | 75 | €6,274 | €6,505 | +€231 | +3.7% |
| Financial charges | 65/66B | €366 | €219 | -€147 | -40.2% |
| Recurring financial charges | 65 | €366 | €219 | -€147 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €14,061 | €24,857 | +€10,796 | +76.8% |
| Income taxes | 67/77 | €5,576 | €8,544 | +€2,968 | +53.2% |
| Profit (loss) for the period | 9904 | €8,485 | €16,313 | +€7,828 | +92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,485 | €16,313 | +€7,828 | +92.3% |
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.