GOSJ: 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.
GOSJ
Largest movements
- Receivables within one year -€21,780
down €21,780 (-75.0%), from €29,040 to €7,260
- Current investments +€18,000
up €18,000 (+240.0%), from €7,500 to €25,500
- Cash +€17,194
up €17,194 (+33.7%), from €51,076 to €68,270
mainly Receivables within one year (+€21,780) and Net result for the year (+€21,723)
- Receivables after one year +€6,000
up €6,000 (+30.8%), from €19,500 to €25,500
- Reserves +€21,723
up €21,723 (+37.7%), from €57,558 to €79,281
- Tax, wage and social debts -€5,778
down €5,778 (-22.2%), from €26,057 to €20,279
of which Taxes: -€5,778
- Other debts +€2,846
up €2,846 (+11.0%), from €25,941 to €28,786
- Gross operating margin -€19,279
down €19,279 (-35.4%), from €54,499 to €35,220
- Taxes -€5,133
down €5,133 (-35.4%), from €14,495 to €9,361
- Financial income +€1,070
up €1,070 (+137.1%), from €780 to €1,850
- Depreciation +€880
up €880 (+34.9%), from €2,522 to €3,402
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 | €111,865 | €131,115 | +€19,249 | +17.2% |
| Fixed assets | 21/28 | €3,969 | €3,573 | -€396 | -10.0% |
| Tangible fixed assets | 22/27 | €3,969 | €3,573 | -€396 | -10.0% |
| Plant, machinery and equipment | 23 | €822 | €2,536 | +€1,713 | +208.3% |
| Furniture and vehicles | 24 | €3,147 | €1,037 | -€2,110 | -67.0% |
| Current assets | 29/58 | €107,896 | €127,542 | +€19,646 | +18.2% |
| Amounts receivable after more than one year | 29 | €19,500 | €25,500 | +€6,000 | +30.8% |
| Trade receivables | 290 | €19,500 | €25,500 | +€6,000 | +30.8% |
| Amounts receivable within one year | 40/41 | €29,040 | €7,260 | -€21,780 | -75.0% |
| Trade receivables | 40 | €29,040 | €7,260 | -€21,780 | -75.0% |
| Current investments | 50/53 | €7,500 | €25,500 | +€18,000 | +240.0% |
| Cash at bank and in hand | 54/58 | €51,076 | €68,270 | +€17,194 | +33.7% |
| Deferred charges and accrued income | 490/1 | €780 | €1,012 | +€232 | +29.7% |
| Total equity and liabilities | 10/49 | €111,865 | €131,115 | +€19,249 | +17.2% |
| Equity | 10/15 | €59,558 | €81,281 | +€21,723 | +36.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €57,558 | €79,281 | +€21,723 | +37.7% |
| Distributable reserves | 133 | €57,558 | €79,281 | +€21,723 | +37.7% |
| Amounts payable | 17/49 | €52,307 | €49,834 | -€2,473 | -4.7% |
| Amounts payable within one year | 42/48 | €52,238 | €49,597 | -€2,641 | -5.1% |
| Trade debts | 44 | €241 | €532 | +€291 | +120.8% |
| Suppliers | 440/4 | €241 | €532 | +€291 | +120.8% |
| Taxes, remuneration and social security | 45 | €26,057 | €20,279 | -€5,778 | -22.2% |
| Taxes | 450/3 | €24,844 | €19,065 | -€5,778 | -23.3% |
| Remuneration and social security | 454/9 | €1,213 | €1,213 | = | 0.0% |
| Other amounts payable | 47/48 | €25,941 | €28,786 | +€2,846 | +11.0% |
| Accrued charges and deferred income | 492/3 | €69 | €237 | +€168 | +244.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,522 | €3,402 | +€880 | +34.9% |
| Other operating charges | 640/8 | €753 | €786 | +€33 | +4.4% |
| Gross operating margin | 9900 | €54,499 | €35,220 | -€19,279 | -35.4% |
| Operating profit (loss) | 9901 | €51,224 | €31,032 | -€20,192 | -39.4% |
| Financial income | 75/76B | €780 | €1,850 | +€1,070 | +137.1% |
| Recurring financial income | 75 | €780 | €1,850 | +€1,070 | +137.1% |
| Financial charges | 65/66B | €1,804 | €1,798 | -€6 | -0.4% |
| Recurring financial charges | 65 | €1,804 | €1,798 | -€6 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €50,199 | €31,084 | -€19,115 | -38.1% |
| Income taxes | 67/77 | €14,495 | €9,361 | -€5,133 | -35.4% |
| Profit (loss) for the period | 9904 | €35,705 | €21,723 | -€13,982 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,705 | €21,723 | -€13,982 | -39.2% |
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.