Gosselini: 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.
Gosselini
Largest movements
- Receivables within one year +€23,713
up €23,713 (+173%), from €13,703 to €37,416
of which Other amounts receivable: +€23,277
- Tangible fixed assets -€9,672
down €9,672 (-12.8%), from €75,718 to €66,046
- Cash +€2,278
up €2,278 (+22.0%), from €10,346 to €12,624
mainly Net result for the year (+€23,795) and Depreciation (+€17,260)
- Profit (loss) carried forward +€23,795
up €23,795 (+112%), from €21,175 to €44,970
- Debts after one year -€13,837
down €13,837 (-24.9%), from €55,611 to €41,774
- Tax, wage and social debts +€5,232
up €5,232 (+120%), from €4,350 to €9,582
- Gross operating margin +€16,326
up €16,326 (+46.5%), from €35,109 to €51,435
- Depreciation +€12,405
up €12,405 (+256%), from €4,855 to €17,260
- Financial charges +€2,251
up €2,251 (+234%), from €960 to €3,211
- Financial income +€699
new in 2025: €699
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 | €99,768 | €116,153 | +€16,385 | +16.4% |
| Fixed assets | 21/28 | €75,718 | €66,046 | -€9,672 | -12.8% |
| Tangible fixed assets | 22/27 | €75,718 | €66,046 | -€9,672 | -12.8% |
| Furniture and vehicles | 24 | €75,718 | €66,046 | -€9,672 | -12.8% |
| Current assets | 29/58 | €24,049 | €50,107 | +€26,058 | +108% |
| Amounts receivable within one year | 40/41 | €13,703 | €37,416 | +€23,713 | +173% |
| Trade receivables | 40 | €11,979 | €12,415 | +€436 | +3.6% |
| Other amounts receivable | 41 | €1,724 | €25,002 | +€23,277 | +1,350% |
| Cash at bank and in hand | 54/58 | €10,346 | €12,624 | +€2,278 | +22.0% |
| Deferred charges and accrued income | 490/1 | - | €67 | +€67 | |
| Total equity and liabilities | 10/49 | €99,768 | €116,153 | +€16,385 | +16.4% |
| Equity | 10/15 | €26,175 | €49,970 | +€23,795 | +90.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,175 | €44,970 | +€23,795 | +112% |
| Amounts payable | 17/49 | €73,593 | €66,183 | -€7,409 | -10.1% |
| Amounts payable after more than one year | 17 | €55,611 | €41,774 | -€13,837 | -24.9% |
| Financial debts | 170/4 | €55,611 | €41,774 | -€13,837 | -24.9% |
| Amounts payable within one year | 42/48 | €17,975 | €24,410 | +€6,435 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €13,171 | €13,837 | +€667 | +5.1% |
| Trade debts | 44 | €454 | €479 | +€25 | +5.5% |
| Suppliers | 440/4 | €454 | €479 | +€25 | +5.5% |
| Taxes, remuneration and social security | 45 | €4,350 | €9,582 | +€5,232 | +120% |
| Taxes | 450/3 | €4,350 | €9,582 | +€5,232 | +120% |
| Other amounts payable | 47/48 | - | €511 | +€511 | |
| Accrued charges and deferred income | 492/3 | €7 | - | -€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,855 | €17,260 | +€12,405 | +256% |
| Other operating charges | 640/8 | €118 | €368 | +€250 | +211% |
| Gross operating margin | 9900 | €35,109 | €51,435 | +€16,326 | +46.5% |
| Operating profit (loss) | 9901 | €30,136 | €33,807 | +€3,671 | +12.2% |
| Financial income | 75/76B | - | €699 | +€699 | |
| Recurring financial income | 75 | - | €699 | +€699 | |
| Financial charges | 65/66B | €960 | €3,211 | +€2,251 | +234% |
| Recurring financial charges | 65 | €960 | €3,211 | +€2,251 | +234% |
| Profit (loss) for the period before taxes | 9903 | €29,175 | €31,295 | +€2,120 | +7.3% |
| Income taxes | 67/77 | €8,000 | €7,500 | -€500 | -6.3% |
| Profit (loss) for the period | 9904 | €21,175 | €23,795 | +€2,620 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,175 | €23,795 | +€2,620 | +12.4% |
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 19 October 2026 via checked.be.