GOSSIAU FRERES: what changed
What changed
GOSSIAU FRERES
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
filed annual accounts (NBB)
Net result for the year
€20,708
2023 · €14,397+€6,311
Equity
€81,805
2023 · €61,097+€20,708
Cash
€34,301
2023 · €36,796-€2,495
Balance sheet total
€191,030
2023 · €231,598-€40,568
Largest movements
Assets
- Receivables within one year -€19,938
down €19,938 (-37.3%), from €53,390 to €33,452
of which Trade receivables: -€19,631
- Tangible fixed assets -€12,947
down €12,947 (-9.8%), from €132,476 to €119,529
of which Plant, machinery and equipment: -€7,100
- Stocks and contracts -€3,956
down €3,956 (-51.3%), from €7,704 to €3,748
- Cash -€2,495
down €2,495 (-6.8%), from €36,796 to €34,301
mainly Trade debts (-€31,641) and Debts after one year (-€22,822)
Equity and liabilities
- Trade debts -€31,641
down €31,641 (-60.6%), from €52,183 to €20,542
- Debts after one year -€22,822
down €22,822 (-30.2%), from €75,535 to €52,713
- Profit (loss) carried forward +€20,708
up €20,708, from -€876 to €19,831
- Accrued charges and deferred income -€13,156
down €13,156 (-98.7%), from €13,323 to €167
- Other debts +€7,323
new in 2024: €7,323
Income statement
- Gross operating margin -€38,715
down €38,715 (-36.4%), from €106,246 to €67,531
- Financial charges -€22,177
down €22,177 (-68.4%), from €32,427 to €10,249
- Staff costs -€13,917
down €13,917 (-40.4%), from €34,477 to €20,561
- Taxes -€8,871
down €8,871, from €6,921 to -€1,950
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€14,397
Gross operating margin
-€38,715
Staff costs
+€13,917
Depreciation
+€1,022
Other operating charges
-€42
Other operating items
+€129
Financial income
-€1,049
Financial charges
+€22,177
Taxes
+€8,871
Result 2024
€20,708
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,595
Investment
-€2,477
Financing
-€22,613
Cash 2023
€36,796
From operations (derived)
+€22,595
Net result for the year
+€20,708
Depreciation
+€15,424
Stocks and contracts
+€3,956
Receivables within one year
+€19,938
Deferred charges and accrued income
+€1,232
Trade debts
-€31,641
Tax, wage and social debts
-€1,188
Other debts
+€7,323
Accrued charges and deferred income
-€13,156
Investment (derived)
-€2,477
Investment in fixed assets (net)
-€2,477
Financing
-€22,613
Debts after one year
-€22,822
Current portion of long-term debt
+€209
Cash 2024
€34,301
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,598 | €191,030 | -€40,568 | -17.5% |
| Fixed assets | 21/28 | €132,476 | €119,529 | -€12,947 | -9.8% |
| Tangible fixed assets | 22/27 | €132,476 | €119,529 | -€12,947 | -9.8% |
| Land and buildings | 22 | €17,476 | €17,476 | = | 0.0% |
| Plant, machinery and equipment | 23 | €47,352 | €40,252 | -€7,100 | -15.0% |
| Furniture and vehicles | 24 | €1,830 | €1,967 | +€136 | +7.5% |
| Leasing and similar rights | 25 | €65,817 | €59,833 | -€5,983 | -9.1% |
| Current assets | 29/58 | €99,123 | €71,502 | -€27,621 | -27.9% |
| Stocks and contracts in progress | 3 | €7,704 | €3,748 | -€3,956 | -51.3% |
| Stocks | 30/36 | €7,704 | €3,748 | -€3,956 | -51.3% |
| Amounts receivable within one year | 40/41 | €53,390 | €33,452 | -€19,938 | -37.3% |
| Trade receivables | 40 | €47,584 | €27,953 | -€19,631 | -41.3% |
| Other amounts receivable | 41 | €5,805 | €5,499 | -€307 | -5.3% |
| Cash at bank and in hand | 54/58 | €36,796 | €34,301 | -€2,495 | -6.8% |
| Deferred charges and accrued income | 490/1 | €1,232 | - | -€1,232 | |
| Total equity and liabilities | 10/49 | €231,598 | €191,030 | -€40,568 | -17.5% |
| Equity | 10/15 | €61,097 | €81,805 | +€20,708 | +33.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€876 | €19,831 | +€20,708 | |
| Amounts payable | 17/49 | €170,501 | €109,225 | -€61,276 | -35.9% |
| Amounts payable after more than one year | 17 | €75,535 | €52,713 | -€22,822 | -30.2% |
| Financial debts | 170/4 | €75,535 | €52,713 | -€22,822 | -30.2% |
| Amounts payable within one year | 42/48 | €81,643 | €56,346 | -€25,297 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €22,613 | €22,822 | +€209 | +0.9% |
| Trade debts | 44 | €52,183 | €20,542 | -€31,641 | -60.6% |
| Suppliers | 440/4 | €52,183 | €20,542 | -€31,641 | -60.6% |
| Taxes, remuneration and social security | 45 | €6,848 | €5,659 | -€1,188 | -17.4% |
| Remuneration and social security | 454/9 | €6,848 | €5,659 | -€1,188 | -17.4% |
| Other amounts payable | 47/48 | - | €7,323 | +€7,323 | |
| Accrued charges and deferred income | 492/3 | €13,323 | €167 | -€13,156 | -98.7% |
| Remuneration, social security and pensions | 62 | €34,477 | €20,561 | -€13,917 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,446 | €15,424 | -€1,022 | -6.2% |
| Other operating charges | 640/8 | €2,472 | €2,514 | +€42 | +1.7% |
| Non-recurring operating charges | 66A | €159 | €30 | -€129 | -81.1% |
| Gross operating margin | 9900 | €106,246 | €67,531 | -€38,715 | -36.4% |
| Operating profit (loss) | 9901 | €52,692 | €29,003 | -€23,689 | -45.0% |
| Financial income | 75/76B | €1,053 | €4 | -€1,049 | -99.6% |
| Recurring financial income | 75 | €1,053 | €4 | -€1,049 | -99.6% |
| Financial charges | 65/66B | €32,427 | €10,249 | -€22,177 | -68.4% |
| Recurring financial charges | 65 | €32,427 | €10,249 | -€22,177 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €21,318 | €18,758 | -€2,560 | -12.0% |
| Income taxes | 67/77 | €6,921 | -€1,950 | -€8,871 | |
| Profit (loss) for the period | 9904 | €14,397 | €20,708 | +€6,311 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,397 | €20,708 | +€6,311 | +43.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.