GOUPIL SERVICES: 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.
GOUPIL SERVICES
Largest movements
- Receivables within one year +€39,628
up €39,628 (+48.7%), from €81,424 to €121,052
of which Other amounts receivable: +€31,252
- Cash -€12,364
down €12,364 (-19.2%), from €64,443 to €52,079
mainly Receivables within one year (-€39,628) and Tax, wage and social debts (-€2,425)
- Tangible fixed assets -€6,642
down €6,642 (-69.9%), from €9,505 to €2,863
- Profit (loss) carried forward +€19,342
up €19,342 (+36.8%), from €52,600 to €71,942
- Tax, wage and social debts -€2,425
down €2,425 (-5.5%), from €43,760 to €41,335
of which Remuneration and social security: -€3,087
- Gross operating margin +€18,362
up €18,362 (+10.2%), from €180,519 to €198,881
- Taxes +€4,050
up €4,050 (+159%), from €2,542 to €6,592
- Staff costs +€3,546
up €3,546 (+2.2%), from €164,791 to €168,337
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 | €158,521 | €177,868 | +€19,346 | +12.2% |
| Fixed assets | 21/28 | €9,505 | €2,863 | -€6,642 | -69.9% |
| Tangible fixed assets | 22/27 | €9,505 | €2,863 | -€6,642 | -69.9% |
| Furniture and vehicles | 24 | €9,505 | €2,863 | -€6,642 | -69.9% |
| Current assets | 29/58 | €149,016 | €175,005 | +€25,988 | +17.4% |
| Stocks and contracts in progress | 3 | €1,978 | €1,873 | -€105 | -5.3% |
| Stocks | 30/36 | €1,978 | €1,873 | -€105 | -5.3% |
| Amounts receivable within one year | 40/41 | €81,424 | €121,052 | +€39,628 | +48.7% |
| Trade receivables | 40 | €15,224 | €23,600 | +€8,376 | +55.0% |
| Other amounts receivable | 41 | €66,201 | €97,453 | +€31,252 | +47.2% |
| Cash at bank and in hand | 54/58 | €64,443 | €52,079 | -€12,364 | -19.2% |
| Deferred charges and accrued income | 490/1 | €1,172 | - | -€1,172 | |
| Total equity and liabilities | 10/49 | €158,521 | €177,868 | +€19,346 | +12.2% |
| Equity | 10/15 | €59,588 | €78,930 | +€19,342 | +32.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €788 | €788 | = | 0.0% |
| Distributable reserves | 133 | €788 | €788 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,600 | €71,942 | +€19,342 | +36.8% |
| Amounts payable | 17/49 | €98,933 | €98,937 | +€4 | 0.0% |
| Amounts payable within one year | 42/48 | €98,933 | €98,937 | +€4 | 0.0% |
| Trade debts | 44 | €5,173 | €6,226 | +€1,053 | +20.3% |
| Suppliers | 440/4 | €5,173 | €6,226 | +€1,053 | +20.3% |
| Taxes, remuneration and social security | 45 | €43,760 | €41,335 | -€2,425 | -5.5% |
| Taxes | 450/3 | €14,280 | €14,941 | +€661 | +4.6% |
| Remuneration and social security | 454/9 | €29,480 | €26,393 | -€3,087 | -10.5% |
| Other amounts payable | 47/48 | €50,000 | €51,377 | +€1,377 | +2.8% |
| Remuneration, social security and pensions | 62 | €164,791 | €168,337 | +€3,546 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,642 | €6,642 | = | 0.0% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €180,519 | €198,881 | +€18,362 | +10.2% |
| Operating profit (loss) | 9901 | €9,085 | €23,852 | +€14,767 | +163% |
| Financial income | 75/76B | €2,686 | €3,550 | +€864 | +32.2% |
| Recurring financial income | 75 | €2,686 | €3,550 | +€864 | +32.2% |
| Financial charges | 65/66B | €1,539 | €1,468 | -€71 | -4.6% |
| Recurring financial charges | 65 | €371 | €1,468 | +€1,097 | +296% |
| Non-recurring financial charges | 66B | €1,168 | - | -€1,168 | |
| Profit (loss) for the period before taxes | 9903 | €10,232 | €25,934 | +€15,701 | +153% |
| Income taxes | 67/77 | €2,542 | €6,592 | +€4,050 | +159% |
| Profit (loss) for the period | 9904 | €7,691 | €19,342 | +€11,651 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €7,691 | €19,342 | +€11,651 | +151% |
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 24 October 2026 via checked.be.