GOUPIE: 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.
GOUPIE
Largest movements
- Cash +€2.0m
up €2.0m (+45,496%), from €4,300 to €2.0m
mainly Net result for the year (+€1.2m) and Investment in fixed assets (net) (+€1.1m)
- Financial fixed assets -€1.1m
no longer reported in 2025 (was €1.1m)
- Receivables after one year +€150,000
new in 2025: €150,000
- Profit (loss) carried forward +€1.2m
up €1.2m (+521%), from €222,835 to €1.4m
- Other debts -€85,230
down €85,230 (-10.6%), from €802,205 to €716,975
- Trade debts -€71,562
down €71,562 (-91.7%), from €78,007 to €6,445
- Financial income +€1.2m
up €1.2m (+1,919,999,917%), from €0 to €1.2m
- Gross operating margin -€4,932
down €4,932 (-10.8%), from €45,632 to €40,700
- Taxes -€2,139
down €2,139 (-38.1%), from €5,616 to €3,476
- Other operating charges -€1,477
down €1,477 (-63.0%), from €2,345 to €868
- Financial charges -€932
down €932 (-22.4%), from €4,169 to €3,237
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 | €1,196,006 | €2,187,561 | +€991,554 | +82.9% |
| Fixed assets | 21/28 | €1,170,888 | €53,268 | -€1.1m | -95.5% |
| Tangible fixed assets | 22/27 | €72,888 | €53,268 | -€19,620 | -26.9% |
| Plant, machinery and equipment | 23 | - | €2,273 | +€2,273 | |
| Furniture and vehicles | 24 | €72,888 | €50,995 | -€21,893 | -30.0% |
| Financial fixed assets | 28 | €1,098,000 | - | -€1.1m | |
| Current assets | 29/58 | €25,118 | €2,134,292 | +€2.1m | +8,397% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Other amounts receivable | 291 | - | €150,000 | +€150,000 | |
| Amounts receivable within one year | 40/41 | €16,175 | €20,730 | +€4,556 | +28.2% |
| Trade receivables | 40 | €14,175 | €20,730 | +€6,556 | +46.2% |
| Other amounts receivable | 41 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €4,300 | €1,960,505 | +€2.0m | +45,496% |
| Deferred charges and accrued income | 490/1 | €4,644 | €3,058 | -€1,586 | -34.2% |
| Total equity and liabilities | 10/49 | €1,196,006 | €2,187,561 | +€991,554 | +82.9% |
| Equity | 10/15 | €230,895 | €1,391,878 | +€1.2m | +503% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,835 | €1,383,818 | +€1.2m | +521% |
| Amounts payable | 17/49 | €965,112 | €795,683 | -€169,429 | -17.6% |
| Amounts payable after more than one year | 17 | €48,953 | €30,303 | -€18,649 | -38.1% |
| Financial debts | 170/4 | €48,953 | €30,303 | -€18,649 | -38.1% |
| Amounts payable within one year | 42/48 | €916,159 | €765,379 | -€150,779 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €20,138 | €21,721 | +€1,583 | +7.9% |
| Trade debts | 44 | €78,007 | €6,445 | -€71,562 | -91.7% |
| Suppliers | 440/4 | €78,007 | €6,445 | -€71,562 | -91.7% |
| Taxes, remuneration and social security | 45 | €15,808 | €20,238 | +€4,430 | +28.0% |
| Taxes | 450/3 | €15,528 | €13,486 | -€2,042 | -13.1% |
| Remuneration and social security | 454/9 | €281 | €6,752 | +€6,471 | +2,305% |
| Other amounts payable | 47/48 | €802,205 | €716,975 | -€85,230 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,417 | €24,135 | +€718 | +3.1% |
| Other operating charges | 640/8 | €2,345 | €868 | -€1,477 | -63.0% |
| Gross operating margin | 9900 | €45,632 | €40,700 | -€4,932 | -10.8% |
| Operating profit (loss) | 9901 | €19,870 | €15,697 | -€4,173 | -21.0% |
| Financial income | 75/76B | €0 | €1,152,000 | +€1.2m | +1,919,999,917% |
| Recurring financial income | 75 | €0 | €1,152,000 | +€1.2m | +1,919,999,917% |
| Financial charges | 65/66B | €4,169 | €3,237 | -€932 | -22.4% |
| Recurring financial charges | 65 | €4,169 | €3,237 | -€932 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €15,701 | €1,164,460 | +€1.1m | +7,317% |
| Income taxes | 67/77 | €5,616 | €3,476 | -€2,139 | -38.1% |
| Profit (loss) for the period | 9904 | €10,085 | €1,160,983 | +€1.2m | +11,412% |
| Profit (loss) for the period to be appropriated | 9905 | €10,085 | €1,160,983 | +€1.2m | +11,412% |
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 16 October 2026 via checked.be.