GOST: what changed
Two fiscal 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.
GOST
Largest movements
- Receivables within one year +€25,632
up €25,632 (+913.4%), from €2,806 to €28,438
of which Trade receivables: +€25,736
- Cash -€23,108
down €23,108 (-63.6%), from €36,308 to €13,200
mainly Receivables within one year (-€25,632) and Trade debts (-€5,485)
- Other debts +€12,019
up €12,019 (+43.9%), from €27,373 to €39,392
- Trade debts -€5,485
down €5,485 (-57.1%), from €9,605 to €4,120
- Tax, wage and social debts -€3,507
no longer reported in 2025 (was €3,507)
- Profit (loss) carried forward -€496
down €496 (-10.0%), from €4,967 to €4,471
- Gross operating margin -€6,330
down €6,330 (-52.2%), from €12,129 to €5,800
- Depreciation -€3,603
down €3,603 (-46.5%), from €7,753 to €4,149
- Other operating charges -€2,538
down €2,538 (-62.1%), from €4,089 to €1,551
- Financial charges -€1,582
down €1,582 (-73.3%), from €2,158 to €577
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 | €46,451 | €48,982 | +€2,531 | +5.4% |
| Fixed assets | 21/28 | €5,954 | €6,305 | +€351 | +5.9% |
| Tangible fixed assets | 22/27 | €3,681 | €4,032 | +€351 | +9.5% |
| Furniture and vehicles | 24 | €3,681 | €4,032 | +€351 | +9.5% |
| Financial fixed assets | 28 | €2,273 | €2,273 | = | 0.0% |
| Current assets | 29/58 | €40,497 | €42,677 | +€2,180 | +5.4% |
| Amounts receivable within one year | 40/41 | €2,806 | €28,438 | +€25,632 | +913.4% |
| Trade receivables | 40 | €1,231 | €26,968 | +€25,736 | +2090.2% |
| Other amounts receivable | 41 | €1,575 | €1,471 | -€104 | -6.6% |
| Cash at bank and in hand | 54/58 | €36,308 | €13,200 | -€23,108 | -63.6% |
| Deferred charges and accrued income | 490/1 | €1,382 | €1,039 | -€343 | -24.9% |
| Total equity and liabilities | 10/49 | €46,451 | €48,982 | +€2,531 | +5.4% |
| Equity | 10/15 | €5,967 | €5,471 | -€496 | -8.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,967 | €4,471 | -€496 | -10.0% |
| Amounts payable | 17/49 | €40,484 | €43,511 | +€3,027 | +7.5% |
| Amounts payable within one year | 42/48 | €40,484 | €43,511 | +€3,027 | +7.5% |
| Trade debts | 44 | €9,605 | €4,120 | -€5,485 | -57.1% |
| Suppliers | 440/4 | €9,605 | €4,120 | -€5,485 | -57.1% |
| Taxes, remuneration and social security | 45 | €3,507 | - | -€3,507 | |
| Taxes | 450/3 | €3,507 | - | -€3,507 | |
| Other amounts payable | 47/48 | €27,373 | €39,392 | +€12,019 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,753 | €4,149 | -€3,603 | -46.5% |
| Other operating charges | 640/8 | €4,089 | €1,551 | -€2,538 | -62.1% |
| Gross operating margin | 9900 | €12,129 | €5,800 | -€6,330 | -52.2% |
| Operating profit (loss) | 9901 | €288 | €100 | -€188 | -65.4% |
| Financial income | 75/76B | €0 | €86 | +€86 | +143583.3% |
| Recurring financial income | 75 | €0 | €86 | +€86 | +143583.3% |
| Financial charges | 65/66B | €2,158 | €577 | -€1,582 | -73.3% |
| Recurring financial charges | 65 | €2,158 | €577 | -€1,582 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,870 | -€391 | +€1,480 | +79.1% |
| Income taxes | 67/77 | €133 | €105 | -€28 | -20.9% |
| Profit (loss) for the period | 9904 | -€2,003 | -€496 | +€1,507 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,003 | -€496 | +€1,507 | +75.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.