GOUBRO: 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.
GOUBRO
Largest movements
- Cash -€25,545
down €25,545 (-43.0%), from €59,393 to €33,848
mainly Tax, wage and social debts (-€17,533) and Contributions, distributions and other (-€15,252)
- Tangible fixed assets -€17,992
down €17,992 (-39.5%), from €45,567 to €27,575
of which Furniture and vehicles: -€17,669
- Receivables within one year -€8,799
down €8,799 (-32.3%), from €27,227 to €18,428
of which Other amounts receivable: -€7,036
- Tax, wage and social debts -€17,533
down €17,533 (-85.5%), from €20,507 to €2,974
- Reserves -€15,252
down €15,252 (-29.4%), from €51,955 to €36,703
- Profit (loss) carried forward -€10,545
down €10,545, from €7,150 to -€3,395
- Current portion of long-term debt -€7,662
down €7,662 (-56.3%), from €13,604 to €5,942
- Debts after one year -€5,942
down €5,942 (-37.4%), from €15,901 to €9,959
- Gross operating margin -€10,440
down €10,440 (-46.8%), from €22,328 to €11,888
- Depreciation +€5,504
up €5,504 (+35.1%), from €15,678 to €21,181
- Taxes -€2,004
down €2,004 (-91.5%), from €2,189 to €185
- Other operating charges -€883
down €883 (-42.9%), from €2,057 to €1,174
- Financial income -€549
down €549 (-36.4%), from €1,510 to €960
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 | €132,740 | €80,394 | -€52,346 | -39.4% |
| Fixed assets | 21/28 | €45,817 | €27,825 | -€17,992 | -39.3% |
| Tangible fixed assets | 22/27 | €45,567 | €27,575 | -€17,992 | -39.5% |
| Plant, machinery and equipment | 23 | €1,349 | €1,026 | -€322 | -23.9% |
| Furniture and vehicles | 24 | €44,218 | €26,549 | -€17,669 | -40.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €86,923 | €52,569 | -€34,354 | -39.5% |
| Amounts receivable within one year | 40/41 | €27,227 | €18,428 | -€8,799 | -32.3% |
| Trade receivables | 40 | €3,638 | €1,875 | -€1,763 | -48.5% |
| Other amounts receivable | 41 | €23,589 | €16,553 | -€7,036 | -29.8% |
| Cash at bank and in hand | 54/58 | €59,393 | €33,848 | -€25,545 | -43.0% |
| Deferred charges and accrued income | 490/1 | €304 | €293 | -€11 | -3.6% |
| Total equity and liabilities | 10/49 | €132,740 | €80,394 | -€52,346 | -39.4% |
| Equity | 10/15 | €65,305 | €39,508 | -€25,797 | -39.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,955 | €36,703 | -€15,252 | -29.4% |
| Distributable reserves | 133 | €51,955 | €36,703 | -€15,252 | -29.4% |
| Profit (loss) carried forward | 14 | €7,150 | -€3,395 | -€10,545 | |
| Amounts payable | 17/49 | €67,435 | €40,886 | -€26,550 | -39.4% |
| Amounts payable after more than one year | 17 | €15,901 | €9,959 | -€5,942 | -37.4% |
| Financial debts | 170/4 | €15,901 | €9,959 | -€5,942 | -37.4% |
| Amounts payable within one year | 42/48 | €50,700 | €30,926 | -€19,773 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €13,604 | €5,942 | -€7,662 | -56.3% |
| Trade debts | 44 | €3,290 | €6,759 | +€3,469 | +105.4% |
| Suppliers | 440/4 | €3,290 | €6,759 | +€3,469 | +105.4% |
| Taxes, remuneration and social security | 45 | €20,507 | €2,974 | -€17,533 | -85.5% |
| Taxes | 450/3 | €20,507 | €2,974 | -€17,533 | -85.5% |
| Other amounts payable | 47/48 | €13,299 | €15,252 | +€1,953 | +14.7% |
| Accrued charges and deferred income | 492/3 | €835 | - | -€835 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,678 | €21,181 | +€5,504 | +35.1% |
| Other operating charges | 640/8 | €2,057 | €1,174 | -€883 | -42.9% |
| Gross operating margin | 9900 | €22,328 | €11,888 | -€10,440 | -46.8% |
| Operating profit (loss) | 9901 | €4,593 | -€10,467 | -€15,060 | |
| Financial income | 75/76B | €1,510 | €960 | -€549 | -36.4% |
| Recurring financial income | 75 | €1,510 | €960 | -€549 | -36.4% |
| Financial charges | 65/66B | €1,083 | €853 | -€230 | -21.2% |
| Recurring financial charges | 65 | €1,083 | €853 | -€230 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €5,020 | -€10,359 | -€15,380 | |
| Income taxes | 67/77 | €2,189 | €185 | -€2,004 | -91.5% |
| Profit (loss) for the period | 9904 | €2,831 | -€10,545 | -€13,376 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,831 | -€10,545 | -€13,376 |
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.