GORRION: 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.
GORRION
Largest movements
- Cash +€6,223
up €6,223 (+351.9%), from €1,769 to €7,991
mainly Current portion of long-term debt (+€4,313) and Receivables within one year (+€3,000)
- Receivables within one year -€3,000
no longer reported in 2025 (was €3,000)
- Tangible fixed assets -€1,952
down €1,952 (-1.6%), from €122,632 to €120,680
of which Land and buildings: -€1,651
- Current portion of long-term debt +€4,313
up €4,313 (+86.3%), from €5,000 to €9,313
- Profit (loss) carried forward -€2,997
down €2,997 (-4.0%), from -€75,529 to -€78,526
- Gross operating margin +€1,128
up €1,128 (+69.6%), from -€1,622 to -€494
- Depreciation +€251
up €251 (+14.8%), from €1,701 to €1,952
- Financial charges -€42
down €42 (-85.6%), from €49 to €7
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 | €127,475 | €128,746 | +€1,271 | +1.0% |
| Fixed assets | 21/28 | €122,707 | €120,754 | -€1,952 | -1.6% |
| Tangible fixed assets | 22/27 | €122,632 | €120,680 | -€1,952 | -1.6% |
| Land and buildings | 22 | €121,778 | €120,128 | -€1,651 | -1.4% |
| Furniture and vehicles | 24 | €854 | €553 | -€301 | -35.3% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €4,769 | €7,991 | +€3,223 | +67.6% |
| Amounts receivable within one year | 40/41 | €3,000 | - | -€3,000 | |
| Trade receivables | 40 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €1,769 | €7,991 | +€6,223 | +351.9% |
| Total equity and liabilities | 10/49 | €127,475 | €128,746 | +€1,271 | +1.0% |
| Equity | 10/15 | €36,627 | €33,631 | -€2,997 | -8.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Revaluation surpluses | 12 | €93,607 | €93,607 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,529 | -€78,526 | -€2,997 | -4.0% |
| Amounts payable | 17/49 | €90,848 | €95,115 | +€4,268 | +4.7% |
| Amounts payable within one year | 42/48 | €90,848 | €95,115 | +€4,268 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €9,313 | +€4,313 | +86.3% |
| Trade debts | 44 | €2,834 | €2,488 | -€346 | -12.2% |
| Suppliers | 440/4 | €2,834 | €2,488 | -€346 | -12.2% |
| Other amounts payable | 47/48 | €83,014 | €83,314 | +€300 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,701 | €1,952 | +€251 | +14.8% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€1,622 | -€494 | +€1,128 | +69.6% |
| Operating profit (loss) | 9901 | -€3,851 | -€2,990 | +€861 | +22.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €49 | €7 | -€42 | -85.6% |
| Recurring financial charges | 65 | €49 | €7 | -€42 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,900 | -€2,997 | +€903 | +23.2% |
| Profit (loss) for the period | 9904 | -€3,900 | -€2,997 | +€903 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,900 | -€2,997 | +€903 | +23.2% |
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 5 October 2026 via checked.be.