GOUBELY FLEUR: 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.
GOUBELY FLEUR
Largest movements
- Tangible fixed assets +€38,925
up €38,925 (+80.0%), from €48,659 to €87,584
of which Plant, machinery and equipment: +€47,710
- Receivables within one year +€3,060
new in 2025: €3,060
- Debts after one year +€22,245
up €22,245 (+32.5%), from €68,457 to €90,702
- Trade debts +€11,885
up €11,885 (+2,680%), from €443 to €12,329
- Reserves +€7,593
up €7,593 (+57.3%), from €13,261 to €20,854
- Tax, wage and social debts -€6,737
down €6,737 (-80.4%), from €8,376 to €1,639
- Current portion of long-term debt +€5,560
up €5,560 (+39.0%), from €14,246 to €19,806
- Gross operating margin -€13,675
down €13,675 (-26.1%), from €52,411 to €38,737
- Taxes -€5,226
down €5,226 (-57.0%), from €9,166 to €3,940
- Depreciation +€2,240
up €2,240 (+18.2%), from €12,342 to €14,582
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 | €110,983 | €151,528 | +€40,545 | +36.5% |
| Fixed assets | 21/28 | €52,500 | €91,425 | +€38,925 | +74.1% |
| Tangible fixed assets | 22/27 | €48,659 | €87,584 | +€38,925 | +80.0% |
| Land and buildings | 22 | €46,283 | €35,393 | -€10,890 | -23.5% |
| Plant, machinery and equipment | 23 | - | €47,710 | +€47,710 | |
| Furniture and vehicles | 24 | €2,376 | €1,290 | -€1,086 | -45.7% |
| Other tangible fixed assets | 26 | - | €3,191 | +€3,191 | |
| Financial fixed assets | 28 | €3,841 | €3,841 | = | 0.0% |
| Current assets | 29/58 | €58,483 | €60,103 | +€1,620 | +2.8% |
| Amounts receivable within one year | 40/41 | - | €3,060 | +€3,060 | |
| Other amounts receivable | 41 | - | €3,060 | +€3,060 | |
| Cash at bank and in hand | 54/58 | €58,483 | €57,043 | -€1,440 | -2.5% |
| Total equity and liabilities | 10/49 | €110,983 | €151,528 | +€40,545 | +36.5% |
| Equity | 10/15 | €19,461 | €27,054 | +€7,593 | +39.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,261 | €20,854 | +€7,593 | +57.3% |
| Distributable reserves | 133 | €13,261 | €20,854 | +€7,593 | +57.3% |
| Amounts payable | 17/49 | €91,522 | €124,474 | +€32,952 | +36.0% |
| Amounts payable after more than one year | 17 | €68,457 | €90,702 | +€22,245 | +32.5% |
| Financial debts | 170/4 | €68,457 | €90,702 | +€22,245 | +32.5% |
| Amounts payable within one year | 42/48 | €23,065 | €33,773 | +€10,708 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €14,246 | €19,806 | +€5,560 | +39.0% |
| Trade debts | 44 | €443 | €12,329 | +€11,885 | +2,680% |
| Suppliers | 440/4 | €443 | €12,329 | +€11,885 | +2,680% |
| Taxes, remuneration and social security | 45 | €8,376 | €1,639 | -€6,737 | -80.4% |
| Taxes | 450/3 | €8,376 | €1,639 | -€6,737 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,342 | €14,582 | +€2,240 | +18.2% |
| Other operating charges | 640/8 | €2,452 | €2,932 | +€480 | +19.6% |
| Gross operating margin | 9900 | €52,411 | €38,737 | -€13,675 | -26.1% |
| Operating profit (loss) | 9901 | €37,617 | €21,222 | -€16,395 | -43.6% |
| Financial charges | 65/66B | €4,674 | €4,228 | -€446 | -9.5% |
| Recurring financial charges | 65 | €4,674 | €4,228 | -€446 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €32,943 | €16,994 | -€15,949 | -48.4% |
| Income taxes | 67/77 | €9,166 | €3,940 | -€5,226 | -57.0% |
| Profit (loss) for the period | 9904 | €23,778 | €13,055 | -€10,723 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,778 | €13,055 | -€10,723 | -45.1% |
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 23 October 2026 via checked.be.