GOU-GOUT: 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.
GOU-GOUT
Largest movements
- Tangible fixed assets -€18,931
down €18,931 (-26.7%), from €70,824 to €51,893
- Receivables within one year -€10,683
down €10,683 (-92.0%), from €11,615 to €932
of which Trade receivables: -€11,348
- Cash +€7,721
new in 2025: €7,721
mainly Net result for the year (+€48,842) and Depreciation (+€21,136)
- Other debts -€50,931
down €50,931 (-98.9%), from €51,484 to €553
- Profit (loss) carried forward +€48,289
up €48,289, from -€17,262 to €31,026
- Debts after one year -€26,876
down €26,876 (-41.8%), from €64,290 to €37,414
- Current portion of long-term debt +€13,666
new in 2025: €13,666
- Tax, wage and social debts -€6,512
down €6,512 (-20.5%), from €31,798 to €25,286
of which Remuneration and social security: -€19,833
- Turnover +€49,617
up €49,617 (+45.7%), from €108,510 to €158,126
- Gross operating margin +€45,730
up €45,730 (+108%), from €42,279 to €88,010
- Depreciation +€8,946
up €8,946 (+73.4%), from €12,190 to €21,136
- Taxes +€7,762
up €7,762 (+116%), from €6,691 to €14,454
- Purchases and services +€5,084
up €5,084 (+7.3%), from €69,481 to €74,565
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 | €143,154 | €121,624 | -€21,530 | -15.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €131,539 | €112,040 | -€19,499 | -14.8% |
| Tangible fixed assets | 22/27 | €70,824 | €51,893 | -€18,931 | -26.7% |
| Furniture and vehicles | 24 | €70,824 | €51,893 | -€18,931 | -26.7% |
| Financial fixed assets | 28 | €60,714 | €60,147 | -€567 | -0.9% |
| Current assets | 29/58 | €11,615 | €9,584 | -€2,031 | -17.5% |
| Amounts receivable within one year | 40/41 | €11,615 | €932 | -€10,683 | -92.0% |
| Trade receivables | 40 | €11,615 | €267 | -€11,348 | -97.7% |
| Other amounts receivable | 41 | - | €665 | +€665 | |
| Cash at bank and in hand | 54/58 | - | €7,721 | +€7,721 | |
| Deferred charges and accrued income | 490/1 | - | €931 | +€931 | |
| Total equity and liabilities | 10/49 | €143,154 | €121,624 | -€21,530 | -15.0% |
| Equity | 10/15 | -€4,862 | €43,426 | +€48,289 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,200 | €18,200 | = | 0.0% |
| Uncalled capital | 101 | €5,800 | €5,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,262 | €31,026 | +€48,289 | |
| Amounts payable | 17/49 | €148,016 | €78,198 | -€69,818 | -47.2% |
| Amounts payable after more than one year | 17 | €64,290 | €37,414 | -€26,876 | -41.8% |
| Financial debts | 170/4 | €64,290 | €37,414 | -€26,876 | -41.8% |
| Amounts payable within one year | 42/48 | €83,726 | €40,784 | -€42,942 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | - | €13,666 | +€13,666 | |
| Financial debts | 43 | €60 | - | -€60 | |
| Credit institutions | 430/8 | €60 | - | -€60 | |
| Trade debts | 44 | €384 | €1,279 | +€895 | +233% |
| Suppliers | 440/4 | €384 | €1,279 | +€895 | +233% |
| Taxes, remuneration and social security | 45 | €31,798 | €25,286 | -€6,512 | -20.5% |
| Taxes | 450/3 | €11,965 | €25,286 | +€13,321 | +111% |
| Remuneration and social security | 454/9 | €19,833 | €0 | -€19,833 | -100% |
| Other amounts payable | 47/48 | €51,484 | €553 | -€50,931 | -98.9% |
| Turnover | 70 | €108,510 | €158,126 | +€49,617 | +45.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,481 | €74,565 | +€5,084 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,190 | €21,136 | +€8,946 | +73.4% |
| Other operating charges | 640/8 | €2,263 | €1,569 | -€693 | -30.6% |
| Gross operating margin | 9900 | €42,279 | €88,010 | +€45,730 | +108% |
| Operating profit (loss) | 9901 | €27,827 | €65,304 | +€37,477 | +135% |
| Financial income | 75/76B | €1,283 | - | -€1,283 | |
| Recurring financial income | 75 | €1,283 | - | -€1,283 | |
| Financial charges | 65/66B | €2,373 | €2,009 | -€364 | -15.3% |
| Recurring financial charges | 65 | €2,373 | €2,009 | -€364 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €26,737 | €63,295 | +€36,558 | +137% |
| Income taxes | 67/77 | €6,691 | €14,454 | +€7,762 | +116% |
| Profit (loss) for the period | 9904 | €20,046 | €48,842 | +€28,796 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €20,046 | €48,842 | +€28,796 | +144% |
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 23 October 2026 via checked.be.