GOROM: 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.
GOROM
Largest movements
- Tangible fixed assets -€33,004
down €33,004 (-13.8%), from €239,899 to €206,895
of which Land and buildings: -€31,436
- Cash -€9,371
down €9,371 (-81.5%), from €11,502 to €2,130
mainly Net result for the year (-€49,920) and Trade debts (-€1,506)
- Profit (loss) carried forward -€49,920
down €49,920 (-22.4%), from -€222,586 to -€272,506
- Other debts +€9,882
up €9,882 (+32.3%), from €30,552 to €40,434
- Gross operating margin -€15,054
down €15,054 (-58.2%), from €25,882 to €10,828
- Staff costs +€5,121
up €5,121 (+33.9%), from €15,122 to €20,243
- Depreciation -€2,561
down €2,561 (-7.2%), from €35,565 to €33,004
- Financial charges +€831
up €831 (+120.7%), from €688 to €1,519
- Other operating charges -€263
down €263 (-4.7%), from €5,645 to €5,383
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 | €256,956 | €215,147 | -€41,809 | -16.3% |
| Fixed assets | 21/28 | €240,299 | €207,795 | -€32,504 | -13.5% |
| Tangible fixed assets | 22/27 | €239,899 | €206,895 | -€33,004 | -13.8% |
| Land and buildings | 22 | €235,543 | €204,106 | -€31,436 | -13.3% |
| Plant, machinery and equipment | 23 | €4,356 | €2,789 | -€1,567 | -36.0% |
| Financial fixed assets | 28 | €400 | €900 | +€500 | +125.0% |
| Current assets | 29/58 | €16,657 | €7,352 | -€9,305 | -55.9% |
| Amounts receivable within one year | 40/41 | €2,535 | €1,902 | -€633 | -25.0% |
| Trade receivables | 40 | €2,535 | €1,902 | -€633 | -25.0% |
| Cash at bank and in hand | 54/58 | €11,502 | €2,130 | -€9,371 | -81.5% |
| Deferred charges and accrued income | 490/1 | €2,621 | €3,320 | +€699 | +26.7% |
| Total equity and liabilities | 10/49 | €256,956 | €215,147 | -€41,809 | -16.3% |
| Equity | 10/15 | €43,614 | -€6,306 | -€49,920 | |
| Contributions | 10/11 | €242,000 | €242,000 | = | 0.0% |
| Capital | 10 | €242,000 | €242,000 | = | 0.0% |
| Issued capital | 100 | €242,000 | €242,000 | = | 0.0% |
| Reserves | 13 | €24,200 | €24,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,200 | €24,200 | = | 0.0% |
| Legal reserve | 130 | €24,200 | €24,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,586 | -€272,506 | -€49,920 | -22.4% |
| Amounts payable | 17/49 | €213,342 | €221,453 | +€8,111 | +3.8% |
| Amounts payable after more than one year | 17 | €170,000 | €170,000 | = | 0.0% |
| Financial debts | 170/4 | €170,000 | €170,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,824 | €50,353 | +€8,529 | +20.4% |
| Trade debts | 44 | €8,982 | €7,476 | -€1,506 | -16.8% |
| Suppliers | 440/4 | €8,982 | €7,476 | -€1,506 | -16.8% |
| Taxes, remuneration and social security | 45 | €2,291 | €2,444 | +€153 | +6.7% |
| Taxes | 450/3 | €1,522 | €1,265 | -€257 | -16.9% |
| Remuneration and social security | 454/9 | €769 | €1,179 | +€410 | +53.4% |
| Other amounts payable | 47/48 | €30,552 | €40,434 | +€9,882 | +32.3% |
| Accrued charges and deferred income | 492/3 | €1,518 | €1,100 | -€418 | -27.5% |
| Remuneration, social security and pensions | 62 | €15,122 | €20,243 | +€5,121 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,565 | €33,004 | -€2,561 | -7.2% |
| Other operating charges | 640/8 | €5,645 | €5,383 | -€263 | -4.7% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | €25,882 | €10,828 | -€15,054 | -58.2% |
| Operating profit (loss) | 9901 | -€30,450 | -€47,901 | -€17,451 | -57.3% |
| Financial income | 75/76B | €245 | €5 | -€240 | -98.0% |
| Recurring financial income | 75 | €245 | €5 | -€240 | -98.0% |
| Financial charges | 65/66B | €688 | €1,519 | +€831 | +120.7% |
| Recurring financial charges | 65 | €688 | €1,519 | +€831 | +120.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,893 | -€49,415 | -€18,522 | -60.0% |
| Income taxes | 67/77 | €492 | €505 | +€13 | +2.6% |
| Profit (loss) for the period | 9904 | -€31,385 | -€49,920 | -€18,535 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,385 | -€49,920 | -€18,535 | -59.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.