GOSSELIN: 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.
GOSSELIN
Largest movements
- Receivables within one year +€20,738
up €20,738 (+25.8%), from €80,440 to €101,178
- Cash -€17,413
down €17,413 (-7.9%), from €221,171 to €203,759
mainly Receivables within one year (-€20,738) and Net result for the year (-€2,184)
- Tangible fixed assets -€7,487
down €7,487 (-7.3%), from €102,130 to €94,642
of which Other tangible fixed assets: -€7,487
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€47,339
up €47,339, from -€32,978 to €14,362
- Other operating charges -€8,860
down €8,860 (-50.4%), from €17,580 to €8,720
- Depreciation +€3,695
up €3,695 (+97.4%), from €3,793 to €7,487
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 | €411,929 | €407,767 | -€4,162 | -1.0% |
| Fixed assets | 21/28 | €109,646 | €102,159 | -€7,487 | -6.8% |
| Tangible fixed assets | 22/27 | €102,130 | €94,642 | -€7,487 | -7.3% |
| Land and buildings | 22 | €26,075 | €26,075 | = | 0.0% |
| Other tangible fixed assets | 26 | €76,055 | €68,567 | -€7,487 | -9.8% |
| Financial fixed assets | 28 | €7,517 | €7,517 | = | 0.0% |
| Current assets | 29/58 | €302,283 | €305,608 | +€3,325 | +1.1% |
| Amounts receivable within one year | 40/41 | €80,440 | €101,178 | +€20,738 | +25.8% |
| Other amounts receivable | 41 | €80,440 | €101,178 | +€20,738 | +25.8% |
| Current investments | 50/53 | €671 | €671 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €221,171 | €203,759 | -€17,413 | -7.9% |
| Total equity and liabilities | 10/49 | €411,929 | €407,767 | -€4,162 | -1.0% |
| Equity | 10/15 | €409,157 | €406,973 | -€2,184 | -0.5% |
| Contributions | 10/11 | €58,630 | €58,630 | = | 0.0% |
| Reserves | 13 | €72,902 | €72,902 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46,307 | €46,307 | = | 0.0% |
| Other | 1319 | €46,307 | €46,307 | = | 0.0% |
| Distributable reserves | 133 | €26,595 | €26,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277,625 | €275,441 | -€2,184 | -0.8% |
| Amounts payable | 17/49 | €2,772 | €794 | -€1,978 | -71.4% |
| Amounts payable within one year | 42/48 | €2,772 | €794 | -€1,978 | -71.4% |
| Trade debts | 44 | €2,167 | €189 | -€1,978 | -91.3% |
| Suppliers | 440/4 | €2,167 | €189 | -€1,978 | -91.3% |
| Taxes, remuneration and social security | 45 | €605 | €605 | = | 0.0% |
| Taxes | 450/3 | €605 | €605 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,793 | €7,487 | +€3,695 | +97.4% |
| Other operating charges | 640/8 | €17,580 | €8,720 | -€8,860 | -50.4% |
| Gross operating margin | 9900 | -€32,978 | €14,362 | +€47,339 | |
| Operating profit (loss) | 9901 | -€54,351 | -€1,846 | +€52,505 | +96.6% |
| Financial income | 75/76B | €3 | €7 | +€4 | +115% |
| Recurring financial income | 75 | €3 | €7 | +€4 | +115% |
| Financial charges | 65/66B | €372 | €346 | -€26 | -7.0% |
| Recurring financial charges | 65 | €372 | €346 | -€26 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€54,719 | -€2,184 | +€52,535 | +96.0% |
| Profit (loss) for the period | 9904 | -€54,719 | -€2,184 | +€52,535 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,719 | -€2,184 | +€52,535 | +96.0% |
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 16 October 2026 via checked.be.