GOSSE.22: 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.
GOSSE.22
Largest movements
- Tangible fixed assets -€3,858
down €3,858 (-6.3%), from €61,028 to €57,171
of which Land and buildings: -€2,822
- Reserves +€9,868
up €9,868 (+36.2%), from €27,279 to €37,147
of which Distributable reserves: +€9,868
- Profit (loss) carried forward -€9,547
no longer reported in 2025 (was €9,547)
- Debts after one year -€6,648
down €6,648 (-35.1%), from €18,927 to €12,279
- Other debts +€1,314
up €1,314 (+82.3%), from €1,597 to €2,911
- Depreciation -€2,307
down €2,307 (-37.4%), from €6,164 to €3,858
- Gross operating margin +€1,445
up €1,445 (+23.9%), from €6,057 to €7,502
- Financial charges -€224
down €224 (-15.9%), from €1,412 to €1,188
of which Financial charges: -€224
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 | €69,940 | €65,288 | -€4,652 | -6.7% |
| Fixed assets | 21/28 | €61,028 | €57,171 | -€3,858 | -6.3% |
| Tangible fixed assets | 22/27 | €61,028 | €57,171 | -€3,858 | -6.3% |
| Land and buildings | 22 | €59,378 | €56,556 | -€2,822 | -4.8% |
| Other tangible fixed assets | 26 | €1,650 | €615 | -€1,036 | -62.8% |
| Current assets | 29/58 | €8,912 | €8,118 | -€794 | -8.9% |
| Amounts receivable within one year | 40/41 | €1,357 | €965 | -€392 | -28.9% |
| Trade receivables | 40 | €281 | €950 | +€669 | +238% |
| Other amounts receivable | 41 | €1,076 | €15 | -€1,062 | -98.6% |
| Cash at bank and in hand | 54/58 | €6,878 | €6,451 | -€427 | -6.2% |
| Deferred charges and accrued income | 490/1 | €677 | €701 | +€25 | +3.7% |
| Total equity and liabilities | 10/49 | €69,940 | €65,288 | -€4,652 | -6.7% |
| Equity | 10/15 | €43,024 | €43,345 | +€321 | +0.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €27,279 | €37,147 | +€9,868 | +36.2% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €22,279 | €32,147 | +€9,868 | +44.3% |
| Profit (loss) carried forward | 14 | €9,547 | - | -€9,547 | |
| Amounts payable | 17/49 | €26,917 | €21,944 | -€4,973 | -18.5% |
| Amounts payable after more than one year | 17 | €18,927 | €12,279 | -€6,648 | -35.1% |
| Financial debts | 170/4 | €18,927 | €12,279 | -€6,648 | -35.1% |
| Amounts payable within one year | 42/48 | €7,990 | €9,665 | +€1,675 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €6,393 | €6,648 | +€255 | +4.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €105 | +€105 | |
| Taxes | 450/3 | - | €105 | +€105 | |
| Other amounts payable | 47/48 | €1,597 | €2,911 | +€1,314 | +82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,164 | €3,858 | -€2,307 | -37.4% |
| Other operating charges | 640/8 | €2,118 | €2,184 | +€66 | +3.1% |
| Gross operating margin | 9900 | €6,057 | €7,502 | +€1,445 | +23.9% |
| Operating profit (loss) | 9901 | -€2,225 | €1,460 | +€3,686 | |
| Financial income | 75/76B | €25 | €49 | +€24 | +98.9% |
| Recurring financial income | 75 | €25 | €49 | +€24 | +98.9% |
| Financial charges | 65/66B | €1,412 | €1,188 | -€224 | -15.9% |
| Recurring financial charges | 65 | €1,412 | €1,188 | -€224 | -15.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€3,613 | €321 | +€3,934 | |
| Profit (loss) for the period | 9904 | -€3,613 | €321 | +€3,934 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,613 | €321 | +€3,934 |
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 17 October 2026 via checked.be.