GOSSA: 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.
GOSSA
Largest movements
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Cash +€21,595
up €21,595 (+81.7%), from €26,446 to €48,041
mainly Current investments (+€100,000) and Net result for the year (+€33,781)
- Tangible fixed assets +€9,388
up €9,388 (+32.7%), from €28,739 to €38,127
of which Leasing and similar rights: +€16,200
- Receivables within one year -€7,120
down €7,120 (-35.8%), from €19,904 to €12,784
of which Trade receivables: -€4,962
- Reserves -€125,798
down €125,798 (-100%), from €125,798 to €0
- Other debts +€28,714
new in 2025: €28,714
- Debts after one year +€18,441
up €18,441 (+75.5%), from €24,412 to €42,853
of which Other amounts payable: +€10,545
- Trade debts -€3,680
down €3,680 (-34.0%), from €10,831 to €7,151
- Current portion of long-term debt +€3,299
new in 2025: €3,299
- Gross operating margin +€7,980
up €7,980 (+16.0%), from €49,746 to €57,726
- Financial charges -€4,181
down €4,181 (-56.3%), from €7,426 to €3,245
- Depreciation +€2,439
up €2,439 (+31.9%), from €7,637 to €10,076
- Taxes +€2,329
up €2,329 (+33.4%), from €6,978 to €9,307
- Financial income +€925
up €925 (+208%), from €446 to €1,371
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.
Derived cash bridge
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 | €184,023 | €107,965 | -€76,058 | -41.3% |
| Fixed assets | 21/28 | €29,489 | €38,127 | +€8,638 | +29.3% |
| Intangible fixed assets | 21 | €750 | €0 | -€750 | -100% |
| Tangible fixed assets | 22/27 | €28,739 | €38,127 | +€9,388 | +32.7% |
| Plant, machinery and equipment | 23 | €7,749 | €5,393 | -€2,356 | -30.4% |
| Furniture and vehicles | 24 | €16,675 | €12,136 | -€4,539 | -27.2% |
| Leasing and similar rights | 25 | - | €16,200 | +€16,200 | |
| Other tangible fixed assets | 26 | €4,315 | €4,399 | +€84 | +1.9% |
| Current assets | 29/58 | €154,534 | €69,838 | -€84,696 | -54.8% |
| Stocks and contracts in progress | 3 | €5,437 | €6,145 | +€708 | +13.0% |
| Stocks | 30/36 | €5,437 | €6,145 | +€708 | +13.0% |
| Amounts receivable within one year | 40/41 | €19,904 | €12,784 | -€7,120 | -35.8% |
| Trade receivables | 40 | €16,040 | €11,078 | -€4,962 | -30.9% |
| Other amounts receivable | 41 | €3,864 | €1,706 | -€2,158 | -55.8% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €26,446 | €48,041 | +€21,595 | +81.7% |
| Deferred charges and accrued income | 490/1 | €2,747 | €2,868 | +€121 | +4.4% |
| Total equity and liabilities | 10/49 | €184,023 | €107,965 | -€76,058 | -41.3% |
| Equity | 10/15 | €144,398 | €18,600 | -€125,798 | -87.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,798 | €0 | -€125,798 | -100% |
| Distributable reserves | 133 | €125,798 | €0 | -€125,798 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €39,625 | €89,365 | +€49,740 | +126% |
| Amounts payable after more than one year | 17 | €24,412 | €42,853 | +€18,441 | +75.5% |
| Financial debts | 170/4 | - | €7,896 | +€7,896 | |
| Other amounts payable | 178/9 | €24,412 | €34,957 | +€10,545 | +43.2% |
| Amounts payable within one year | 42/48 | €15,213 | €46,512 | +€31,299 | +206% |
| Current portion of amounts payable after more than one year | 42 | - | €3,299 | +€3,299 | |
| Trade debts | 44 | €10,831 | €7,151 | -€3,680 | -34.0% |
| Suppliers | 440/4 | €10,831 | €7,151 | -€3,680 | -34.0% |
| Taxes, remuneration and social security | 45 | €4,382 | €7,348 | +€2,966 | +67.7% |
| Taxes | 450/3 | €4,382 | €7,348 | +€2,966 | +67.7% |
| Other amounts payable | 47/48 | - | €28,714 | +€28,714 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,637 | €10,076 | +€2,439 | +31.9% |
| Other operating charges | 640/8 | €2,742 | €2,688 | -€53 | -1.9% |
| Gross operating margin | 9900 | €49,746 | €57,726 | +€7,980 | +16.0% |
| Operating profit (loss) | 9901 | €39,367 | €44,962 | +€5,594 | +14.2% |
| Financial income | 75/76B | €446 | €1,371 | +€925 | +208% |
| Recurring financial income | 75 | €446 | €1,371 | +€925 | +208% |
| Financial charges | 65/66B | €7,426 | €3,245 | -€4,181 | -56.3% |
| Recurring financial charges | 65 | €7,426 | €3,245 | -€4,181 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | €32,388 | €43,088 | +€10,700 | +33.0% |
| Income taxes | 67/77 | €6,978 | €9,307 | +€2,329 | +33.4% |
| Profit (loss) for the period | 9904 | €25,410 | €33,781 | +€8,371 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,410 | €33,781 | +€8,371 | +32.9% |
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 23 October 2026 via checked.be.