GOSWIN139: 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.
GOSWIN139
Largest movements
- Cash +€7,555
up €7,555 (+32.1%), from €23,539 to €31,094
mainly Other debts (+€13,893) and Trade debts (+€3,919)
- Tangible fixed assets +€1,854
up €1,854 (+11.5%), from €16,145 to €17,999
of which Plant, machinery and equipment: +€3,000
- Receivables within one year +€1,164
up €1,164 (+15.4%), from €7,575 to €8,739
of which Other amounts receivable: +€1,164
- Other debts +€13,893
up €13,893 (+116%), from €11,997 to €25,890
- Reserves -€9,946
down €9,946 (-84.2%), from €11,806 to €1,860
of which Distributable reserves: -€9,946
- Trade debts +€3,919
up €3,919 (+370%), from €1,059 to €4,978
- Accrued charges and deferred income +€1,879
up €1,879 (+219%), from €857 to €2,736
- Tax, wage and social debts +€828
up €828 (+28.2%), from €2,939 to €3,766
- Taxes +€5,834
up €5,834 (+177%), from €3,292 to €9,126
- Financial charges +€1,026
up €1,026 (+105%), from €978 to €2,004
- Gross operating margin +€887
up €887 (+6.9%), from €12,929 to €13,816
- Other operating charges +€273
up €273 (+43.2%), from €632 to €905
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 | €47,258 | €57,831 | +€10,573 | +22.4% |
| Fixed assets | 21/28 | €16,145 | €17,999 | +€1,854 | +11.5% |
| Tangible fixed assets | 22/27 | €16,145 | €17,999 | +€1,854 | +11.5% |
| Land and buildings | 22 | €16,145 | €14,999 | -€1,146 | -7.1% |
| Plant, machinery and equipment | 23 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €31,113 | €39,832 | +€8,719 | +28.0% |
| Amounts receivable within one year | 40/41 | €7,575 | €8,739 | +€1,164 | +15.4% |
| Trade receivables | 40 | €7,563 | €7,563 | = | 0.0% |
| Other amounts receivable | 41 | €12 | €1,176 | +€1,164 | +9,667% |
| Cash at bank and in hand | 54/58 | €23,539 | €31,094 | +€7,555 | +32.1% |
| Total equity and liabilities | 10/49 | €47,258 | €57,831 | +€10,573 | +22.4% |
| Equity | 10/15 | €30,406 | €20,460 | -€9,946 | -32.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,806 | €1,860 | -€9,946 | -84.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,946 | - | -€9,946 | |
| Amounts payable | 17/49 | €16,852 | €37,371 | +€20,519 | +122% |
| Amounts payable within one year | 42/48 | €15,995 | €34,634 | +€18,640 | +117% |
| Trade debts | 44 | €1,059 | €4,978 | +€3,919 | +370% |
| Suppliers | 440/4 | €1,059 | €4,978 | +€3,919 | +370% |
| Taxes, remuneration and social security | 45 | €2,939 | €3,766 | +€828 | +28.2% |
| Taxes | 450/3 | €2,939 | €3,766 | +€828 | +28.2% |
| Other amounts payable | 47/48 | €11,997 | €25,890 | +€13,893 | +116% |
| Accrued charges and deferred income | 492/3 | €857 | €2,736 | +€1,879 | +219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,146 | €1,146 | = | 0.0% |
| Other operating charges | 640/8 | €632 | €905 | +€273 | +43.2% |
| Gross operating margin | 9900 | €12,929 | €13,816 | +€887 | +6.9% |
| Operating profit (loss) | 9901 | €11,151 | €11,765 | +€614 | +5.5% |
| Financial income | 75/76B | €177 | €276 | +€99 | +55.7% |
| Recurring financial income | 75 | €177 | €276 | +€99 | +55.7% |
| Financial charges | 65/66B | €978 | €2,004 | +€1,026 | +105% |
| Recurring financial charges | 65 | €978 | €2,004 | +€1,026 | +105% |
| Profit (loss) for the period before taxes | 9903 | €10,350 | €10,037 | -€313 | -3.0% |
| Income taxes | 67/77 | €3,292 | €9,126 | +€5,834 | +177% |
| Profit (loss) for the period | 9904 | €7,059 | €911 | -€6,148 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,059 | €911 | -€6,148 | -87.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.