GOTRA: 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.
GOTRA
Largest movements
- Cash +€14,974
up €14,974 (+29.0%), from €51,693 to €66,668
mainly Net result for the year (+€16,931) and Depreciation (+€3,985)
- Receivables within one year +€9,246
up €9,246 (+56.9%), from €16,243 to €25,489
of which Other amounts receivable: +€5,638
- Deferred charges and accrued income -€1,165
down €1,165 (-15.1%), from €7,733 to €6,568
- Reserves +€10,080
up €10,080 (+16.0%), from €63,161 to €73,241
of which Distributable reserves: +€10,080
- Profit (loss) carried forward +€6,850
up €6,850, from -€6,850 to €0
- Tax, wage and social debts +€3,587
up €3,587 (+93.2%), from €3,849 to €7,436
- Trade debts +€1,842
up €1,842 (+285.8%), from €645 to €2,487
- Gross operating margin +€8,970
up €8,970 (+42.5%), from €21,119 to €30,089
- Other operating charges -€3,806
down €3,806 (-43.0%), from €8,858 to €5,052
- Taxes +€3,509
up €3,509 (+1227.2%), from €286 to €3,795
- Financial charges +€906
up €906 (+399.9%), from €227 to €1,132
- Financial income +€321
up €321 (+66.2%), from €485 to €806
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 | €88,394 | €110,464 | +€22,070 | +25.0% |
| Fixed assets | 21/28 | €12,725 | €11,740 | -€985 | -7.7% |
| Tangible fixed assets | 22/27 | €12,590 | €11,605 | -€985 | -7.8% |
| Furniture and vehicles | 24 | €12,590 | €11,605 | -€985 | -7.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €75,669 | €98,724 | +€23,055 | +30.5% |
| Amounts receivable within one year | 40/41 | €16,243 | €25,489 | +€9,246 | +56.9% |
| Trade receivables | 40 | €7,037 | €10,644 | +€3,607 | +51.3% |
| Other amounts receivable | 41 | €9,206 | €14,845 | +€5,638 | +61.2% |
| Cash at bank and in hand | 54/58 | €51,693 | €66,668 | +€14,974 | +29.0% |
| Deferred charges and accrued income | 490/1 | €7,733 | €6,568 | -€1,165 | -15.1% |
| Total equity and liabilities | 10/49 | €88,394 | €110,464 | +€22,070 | +25.0% |
| Equity | 10/15 | €83,611 | €100,541 | +€16,931 | +20.2% |
| Contributions | 10/11 | €27,300 | €27,300 | = | 0.0% |
| Reserves | 13 | €63,161 | €73,241 | +€10,080 | +16.0% |
| Tax-exempt reserves | 132 | €52,500 | €52,500 | = | 0.0% |
| Distributable reserves | 133 | €10,661 | €20,741 | +€10,080 | +94.6% |
| Profit (loss) carried forward | 14 | -€6,850 | €0 | +€6,850 | |
| Amounts payable | 17/49 | €4,783 | €9,923 | +€5,139 | +107.4% |
| Amounts payable within one year | 42/48 | €4,493 | €9,923 | +€5,429 | +120.8% |
| Trade debts | 44 | €645 | €2,487 | +€1,842 | +285.8% |
| Suppliers | 440/4 | €645 | €2,487 | +€1,842 | +285.8% |
| Taxes, remuneration and social security | 45 | €3,849 | €7,436 | +€3,587 | +93.2% |
| Taxes | 450/3 | €3,849 | €7,436 | +€3,587 | +93.2% |
| Accrued charges and deferred income | 492/3 | €290 | €0 | -€290 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,971 | €3,985 | +€13 | +0.3% |
| Other operating charges | 640/8 | €8,858 | €5,052 | -€3,806 | -43.0% |
| Gross operating margin | 9900 | €21,119 | €30,089 | +€8,970 | +42.5% |
| Operating profit (loss) | 9901 | €8,289 | €21,052 | +€12,763 | +154.0% |
| Financial income | 75/76B | €485 | €806 | +€321 | +66.2% |
| Recurring financial income | 75 | €485 | €806 | +€321 | +66.2% |
| Financial charges | 65/66B | €227 | €1,132 | +€906 | +399.9% |
| Recurring financial charges | 65 | €227 | €1,132 | +€906 | +399.9% |
| Profit (loss) for the period before taxes | 9903 | €8,548 | €20,726 | +€12,178 | +142.5% |
| Income taxes | 67/77 | €286 | €3,795 | +€3,509 | +1227.2% |
| Profit (loss) for the period | 9904 | €8,262 | €16,931 | +€8,669 | +104.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,262 | €16,931 | +€8,669 | +104.9% |
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 12 October 2026 via checked.be.