GOSSIM: 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.
GOSSIM
Largest movements
- Cash -€437,310
down €437,310 (-90.3%), from €484,527 to €47,217
mainly Current investments (-€282,116) and Receivables within one year (-€135,885)
- Current investments +€282,116
new in 2025: €282,116
- Receivables within one year +€135,885
up €135,885 (+1243.0%), from €10,932 to €146,817
of which Other amounts receivable: +€125,147
- Tangible fixed assets -€7,340
down €7,340 (-83.5%), from €8,786 to €1,445
of which Plant, machinery and equipment: -€6,106
- Tax, wage and social debts -€27,867
down €27,867 (-77.9%), from €35,765 to €7,898
of which Taxes: -€27,119
- Other debts -€6,693
down €6,693 (-100.0%), from €6,693 to €0
- Gross operating margin -€70,670
down €70,670, from €68,192 to -€2,479
- Financial income +€12,355
up €12,355 (+117.3%), from €10,533 to €22,888
- Staff costs -€8,555
down €8,555 (-100.0%), from €8,555 to €0
- Taxes -€3,460
down €3,460 (-43.5%), from €7,960 to €4,500
- Other operating charges -€3,073
down €3,073 (-79.0%), from €3,887 to €815
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.
Cash bridge derived
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 | €529,462 | €500,184 | -€29,278 | -5.5% |
| Fixed assets | 21/28 | €8,786 | €1,445 | -€7,340 | -83.5% |
| Tangible fixed assets | 22/27 | €8,786 | €1,445 | -€7,340 | -83.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €6,106 | €0 | -€6,106 | -100.0% |
| Furniture and vehicles | 24 | €2,680 | €1,445 | -€1,234 | -46.1% |
| Current assets | 29/58 | €520,677 | €498,739 | -€21,938 | -4.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €22,000 | €22,000 | = | 0.0% |
| Stocks | 30/36 | €22,000 | €22,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,932 | €146,817 | +€135,885 | +1243.0% |
| Trade receivables | 40 | €9,832 | €20,570 | +€10,738 | +109.2% |
| Other amounts receivable | 41 | €1,100 | €126,247 | +€125,147 | +11377.0% |
| Current investments | 50/53 | - | €282,116 | +€282,116 | |
| Cash at bank and in hand | 54/58 | €484,527 | €47,217 | -€437,310 | -90.3% |
| Deferred charges and accrued income | 490/1 | €3,218 | €589 | -€2,628 | -81.7% |
| Total equity and liabilities | 10/49 | €529,462 | €500,184 | -€29,278 | -5.5% |
| Equity | 10/15 | €484,505 | €489,453 | +€4,948 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,421 | €67,421 | = | 0.0% |
| Tax-exempt reserves | 132 | €467 | €467 | = | 0.0% |
| Distributable reserves | 133 | €66,954 | €66,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | €398,485 | €403,432 | +€4,948 | +1.2% |
| Amounts payable | 17/49 | €44,957 | €10,731 | -€34,226 | -76.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €44,957 | €10,731 | -€34,226 | -76.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €2,015 | +€2,015 | |
| Credit institutions | 430/8 | - | €2,015 | +€2,015 | |
| Trade debts | 44 | €2,499 | €819 | -€1,680 | -67.2% |
| Suppliers | 440/4 | €2,499 | €819 | -€1,680 | -67.2% |
| Taxes, remuneration and social security | 45 | €35,765 | €7,898 | -€27,867 | -77.9% |
| Taxes | 450/3 | €35,017 | €7,898 | -€27,119 | -77.4% |
| Remuneration and social security | 454/9 | €748 | €0 | -€748 | -100.0% |
| Other amounts payable | 47/48 | €6,693 | €0 | -€6,693 | -100.0% |
| Non-recurring operating income | 76A | €8,395 | €9,394 | +€1,000 | +11.9% |
| Remuneration, social security and pensions | 62 | €8,555 | €0 | -€8,555 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,359 | €1,234 | -€1,125 | -47.7% |
| Other operating charges | 640/8 | €3,887 | €815 | -€3,073 | -79.0% |
| Non-recurring operating charges | 66A | €18,674 | €0 | -€18,674 | -100.0% |
| Gross operating margin | 9900 | €68,192 | -€2,479 | -€70,670 | |
| Operating profit (loss) | 9901 | €34,716 | -€4,528 | -€39,244 | |
| Financial income | 75/76B | €10,533 | €22,888 | +€12,355 | +117.3% |
| Recurring financial income | 75 | €10,533 | €22,888 | +€12,355 | +117.3% |
| Financial charges | 65/66B | €8,924 | €8,912 | -€12 | -0.1% |
| Recurring financial charges | 65 | €8,924 | €8,912 | -€12 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €36,325 | €9,448 | -€26,877 | -74.0% |
| Income taxes | 67/77 | €7,960 | €4,500 | -€3,460 | -43.5% |
| Profit (loss) for the period | 9904 | €28,365 | €4,948 | -€23,417 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,365 | €4,948 | -€23,417 | -82.6% |
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 11 October 2026 via checked.be.