GOSSIP: 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.
GOSSIP
Largest movements
- Stocks and contracts -€2,585
down €2,585 (-23.9%), from €10,805 to €8,220
- Tangible fixed assets -€2,520
down €2,520 (-15.9%), from €15,816 to €13,296
- Cash -€2,208
down €2,208 (-9.1%), from €24,284 to €22,076
mainly Current portion of long-term debt (-€11,933) and Investment in fixed assets (net) (-€3,925)
- Receivables within one year +€1,820
up €1,820 (+43.4%), from €4,190 to €6,009
- Current portion of long-term debt -€11,933
no longer reported in 2025 (was €11,933)
- Profit (loss) carried forward +€4,801
no longer reported in 2025 (was -€4,801)
- Reserves +€3,280
up €3,280 (+176.4%), from €1,860 to €5,140
- Accrued charges and deferred income -€1,070
no longer reported in 2025 (was €1,070)
- Tax, wage and social debts -€936
down €936 (-6.2%), from €15,154 to €14,217
of which Taxes: -€1,078
- Depreciation -€23,857
down €23,857 (-78.7%), from €30,302 to €6,445
- Gross operating margin -€6,871
down €6,871 (-10.1%), from €68,124 to €61,254
- Taxes +€1,812
up €1,812 (+101.3%), from €1,788 to €3,601
- Financial charges -€722
down €722 (-61.2%), from €1,180 to €458
of which Financial charges: -€722
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 | €55,095 | €49,602 | -€5,494 | -10.0% |
| Fixed assets | 21/28 | €15,816 | €13,296 | -€2,520 | -15.9% |
| Tangible fixed assets | 22/27 | €15,816 | €13,296 | -€2,520 | -15.9% |
| Plant, machinery and equipment | 23 | €15,816 | €13,296 | -€2,520 | -15.9% |
| Current assets | 29/58 | €39,279 | €36,306 | -€2,974 | -7.6% |
| Stocks and contracts in progress | 3 | €10,805 | €8,220 | -€2,585 | -23.9% |
| Stocks | 30/36 | €10,805 | €8,220 | -€2,585 | -23.9% |
| Amounts receivable within one year | 40/41 | €4,190 | €6,009 | +€1,820 | +43.4% |
| Other amounts receivable | 41 | €4,190 | €6,009 | +€1,820 | +43.4% |
| Cash at bank and in hand | 54/58 | €24,284 | €22,076 | -€2,208 | -9.1% |
| Total equity and liabilities | 10/49 | €55,095 | €49,602 | -€5,494 | -10.0% |
| Equity | 10/15 | €15,659 | €23,740 | +€8,082 | +51.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €5,140 | +€3,280 | +176.4% |
| Distributable reserves | 133 | €1,860 | €5,140 | +€3,280 | +176.4% |
| Profit (loss) carried forward | 14 | -€4,801 | - | +€4,801 | |
| Amounts payable | 17/49 | €39,437 | €25,862 | -€13,575 | -34.4% |
| Amounts payable within one year | 42/48 | €38,367 | €25,862 | -€12,505 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €11,933 | - | -€11,933 | |
| Trade debts | 44 | €10,077 | €10,442 | +€364 | +3.6% |
| Suppliers | 440/4 | €10,077 | €10,442 | +€364 | +3.6% |
| Taxes, remuneration and social security | 45 | €15,154 | €14,217 | -€936 | -6.2% |
| Taxes | 450/3 | €11,027 | €9,949 | -€1,078 | -9.8% |
| Remuneration and social security | 454/9 | €4,126 | €4,268 | +€142 | +3.4% |
| Other amounts payable | 47/48 | €1,203 | €1,203 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,070 | - | -€1,070 | |
| Non-recurring operating income | 76A | €0 | €0 | -€0 | -93.5% |
| Remuneration, social security and pensions | 62 | €40,550 | €40,663 | +€113 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,302 | €6,445 | -€23,857 | -78.7% |
| Other operating charges | 640/8 | €286 | €288 | +€2 | +0.7% |
| Gross operating margin | 9900 | €68,124 | €61,254 | -€6,871 | -10.1% |
| Operating profit (loss) | 9901 | -€3,013 | €13,858 | +€16,871 | |
| Financial charges | 65/66B | €1,180 | €458 | -€722 | -61.2% |
| Recurring financial charges | 65 | €1,180 | €458 | -€722 | -61.2% |
| Non-recurring financial charges | 66B | €0 | €0 | +€0 | +185.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,193 | €13,400 | +€17,594 | |
| Income taxes | 67/77 | €1,788 | €3,601 | +€1,812 | +101.3% |
| Profit (loss) for the period | 9904 | -€5,982 | €9,800 | +€15,781 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,982 | €9,800 | +€15,781 |
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 10 October 2026 via checked.be.