GOSSELAIN EVA: 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.
GOSSELAIN EVA
Largest movements
- Receivables within one year -€30,954
down €30,954 (-54.2%), from €57,129 to €26,175
of which Trade receivables: -€18,152
- Tangible fixed assets -€12,846
down €12,846 (-25.0%), from €51,410 to €38,563
of which Furniture and vehicles: -€7,393
- Cash -€7,989
no longer reported in 2025 (was €7,989)
mainly Debts after one year (-€21,339) and Trade debts (-€18,679)
- Debts after one year -€21,339
down €21,339 (-28.3%), from €75,415 to €54,076
- Trade debts -€18,679
down €18,679 (-84.9%), from €22,004 to €3,325
- Tax, wage and social debts -€15,796
down €15,796 (-83.2%), from €18,985 to €3,189
of which Taxes: -€15,996
- Profit (loss) carried forward +€2,578
up €2,578 (+10.1%), from -€25,608 to -€23,030
- Short-term financial debts +€2,497
new in 2025: €2,497
- Financial charges +€2,643
up €2,643 (+49.5%), from €5,335 to €7,978
- Other operating charges -€2,041
down €2,041 (-46.6%), from €4,380 to €2,338
- Depreciation +€587
up €587 (+4.8%), from €12,259 to €12,846
- Taxes +€443
new in 2025: €443
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 | €144,208 | €92,362 | -€51,846 | -36.0% |
| Fixed assets | 21/28 | €51,410 | €38,563 | -€12,846 | -25.0% |
| Tangible fixed assets | 22/27 | €51,410 | €38,563 | -€12,846 | -25.0% |
| Plant, machinery and equipment | 23 | €21,250 | €15,797 | -€5,453 | -25.7% |
| Furniture and vehicles | 24 | €30,159 | €22,766 | -€7,393 | -24.5% |
| Current assets | 29/58 | €92,798 | €53,799 | -€38,999 | -42.0% |
| Stocks and contracts in progress | 3 | €26,700 | €26,700 | = | 0.0% |
| Stocks | 30/36 | €26,700 | €26,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,129 | €26,175 | -€30,954 | -54.2% |
| Trade receivables | 40 | €32,661 | €14,509 | -€18,152 | -55.6% |
| Other amounts receivable | 41 | €24,468 | €11,666 | -€12,802 | -52.3% |
| Current investments | 50/53 | €505 | €605 | +€100 | +19.8% |
| Cash at bank and in hand | 54/58 | €7,989 | - | -€7,989 | |
| Deferred charges and accrued income | 490/1 | €475 | €319 | -€156 | -32.9% |
| Total equity and liabilities | 10/49 | €144,208 | €92,362 | -€51,846 | -36.0% |
| Equity | 10/15 | -€17,548 | -€14,970 | +€2,578 | +14.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,608 | -€23,030 | +€2,578 | +10.1% |
| Amounts payable | 17/49 | €161,756 | €107,332 | -€54,424 | -33.6% |
| Amounts payable after more than one year | 17 | €75,415 | €54,076 | -€21,339 | -28.3% |
| Financial debts | 170/4 | €75,415 | €54,076 | -€21,339 | -28.3% |
| Amounts payable within one year | 42/48 | €86,341 | €53,256 | -€33,085 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €20,351 | €21,339 | +€988 | +4.9% |
| Financial debts | 43 | - | €2,497 | +€2,497 | |
| Credit institutions | 430/8 | - | €2,497 | +€2,497 | |
| Trade debts | 44 | €22,004 | €3,325 | -€18,679 | -84.9% |
| Suppliers | 440/4 | €22,004 | €3,325 | -€18,679 | -84.9% |
| Taxes, remuneration and social security | 45 | €18,985 | €3,189 | -€15,796 | -83.2% |
| Taxes | 450/3 | €18,185 | €2,189 | -€15,996 | -88.0% |
| Remuneration and social security | 454/9 | €800 | €1,000 | +€200 | +25.0% |
| Other amounts payable | 47/48 | €25,000 | €22,906 | -€2,094 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,259 | €12,846 | +€587 | +4.8% |
| Other operating charges | 640/8 | €4,380 | €2,338 | -€2,041 | -46.6% |
| Non-recurring operating charges | 66A | €42,661 | - | -€42,661 | |
| Gross operating margin | 9900 | €26,168 | €26,181 | +€13 | +0.1% |
| Operating profit (loss) | 9901 | -€33,132 | €10,997 | +€44,128 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +30,200% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +30,200% |
| Financial charges | 65/66B | €5,335 | €7,978 | +€2,643 | +49.5% |
| Recurring financial charges | 65 | €5,335 | €7,978 | +€2,643 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | -€38,467 | €3,021 | +€41,488 | |
| Income taxes | 67/77 | - | €443 | +€443 | |
| Profit (loss) for the period | 9904 | -€38,467 | €2,578 | +€41,045 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,467 | €2,578 | +€41,045 |
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 29 October 2026 via checked.be.