GORSKIPAN: 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.
GORSKIPAN
Largest movements
- Receivables within one year +€9,497
up €9,497 (+38.3%), from €24,795 to €34,292
of which Other amounts receivable: +€5,299
- Stocks and contracts -€8,806
no longer reported in 2025 (was €8,806)
- Cash +€4,219
up €4,219 (+111.9%), from €3,771 to €7,990
mainly Stocks and contracts (+€8,806) and Net result for the year (+€3,172)
- Tangible fixed assets -€2,230
down €2,230 (-55.6%), from €4,011 to €1,782
of which Furniture and vehicles: -€1,252
- Tax, wage and social debts -€5,023
down €5,023 (-34.6%), from €14,498 to €9,475
of which Taxes: -€4,420
- Profit (loss) carried forward +€3,172
up €3,172 (+27.8%), from €11,421 to €14,593
- Advances received +€3,000
up €3,000 (+23.1%), from €13,000 to €16,000
- Trade debts +€1,804
up €1,804 (+9620.9%), from €19 to €1,823
- Gross operating margin +€8,493
up €8,493 (+190.3%), from €4,462 to €12,955
- Taxes +€4,230
up €4,230 (+1384.2%), from €306 to €4,536
- Other operating charges +€3,229
up €3,229 (+2161.8%), from €149 to €3,378
- Financial income +€387
up €387 (+650.8%), from €59 to €446
- Financial charges -€312
down €312 (-78.5%), from €398 to €85
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 | €42,237 | €45,247 | +€3,010 | +7.1% |
| Fixed assets | 21/28 | €4,011 | €1,782 | -€2,230 | -55.6% |
| Tangible fixed assets | 22/27 | €4,011 | €1,782 | -€2,230 | -55.6% |
| Plant, machinery and equipment | 23 | €1,526 | €548 | -€978 | -64.1% |
| Furniture and vehicles | 24 | €2,485 | €1,233 | -€1,252 | -50.4% |
| Current assets | 29/58 | €38,226 | €43,466 | +€5,240 | +13.7% |
| Stocks and contracts in progress | 3 | €8,806 | - | -€8,806 | |
| Stocks | 30/36 | €8,806 | - | -€8,806 | |
| Amounts receivable within one year | 40/41 | €24,795 | €34,292 | +€9,497 | +38.3% |
| Trade receivables | 40 | €1,513 | €5,711 | +€4,198 | +277.4% |
| Other amounts receivable | 41 | €23,281 | €28,581 | +€5,299 | +22.8% |
| Cash at bank and in hand | 54/58 | €3,771 | €7,990 | +€4,219 | +111.9% |
| Deferred charges and accrued income | 490/1 | €854 | €1,184 | +€330 | +38.6% |
| Total equity and liabilities | 10/49 | €42,237 | €45,247 | +€3,010 | +7.1% |
| Equity | 10/15 | €14,721 | €17,893 | +€3,172 | +21.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,421 | €14,593 | +€3,172 | +27.8% |
| Amounts payable | 17/49 | €27,516 | €27,354 | -€162 | -0.6% |
| Amounts payable within one year | 42/48 | €27,516 | €27,354 | -€162 | -0.6% |
| Trade debts | 44 | €19 | €1,823 | +€1,804 | +9620.9% |
| Suppliers | 440/4 | €19 | €1,823 | +€1,804 | +9620.9% |
| Advances received on contracts in progress | 46 | €13,000 | €16,000 | +€3,000 | +23.1% |
| Taxes, remuneration and social security | 45 | €14,498 | €9,475 | -€5,023 | -34.6% |
| Taxes | 450/3 | €5,320 | €900 | -€4,420 | -83.1% |
| Remuneration and social security | 454/9 | €9,178 | €8,575 | -€603 | -6.6% |
| Other amounts payable | 47/48 | - | €57 | +€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,259 | €2,230 | -€29 | -1.3% |
| Other operating charges | 640/8 | €149 | €3,378 | +€3,229 | +2161.8% |
| Non-recurring operating charges | 66A | €222 | - | -€222 | |
| Gross operating margin | 9900 | €4,462 | €12,955 | +€8,493 | +190.3% |
| Operating profit (loss) | 9901 | €1,831 | €7,348 | +€5,516 | +301.2% |
| Financial income | 75/76B | €59 | €446 | +€387 | +650.8% |
| Recurring financial income | 75 | €59 | €446 | +€387 | +650.8% |
| Financial charges | 65/66B | €398 | €85 | -€312 | -78.5% |
| Recurring financial charges | 65 | €398 | €85 | -€312 | -78.5% |
| Profit (loss) for the period before taxes | 9903 | €1,493 | €7,708 | +€6,216 | +416.4% |
| Income taxes | 67/77 | €306 | €4,536 | +€4,230 | +1384.2% |
| Profit (loss) for the period | 9904 | €1,187 | €3,172 | +€1,985 | +167.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,187 | €3,172 | +€1,985 | +167.2% |
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 12 October 2026 via checked.be.