GOUPIMO: 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.
GOUPIMO
Largest movements
- Tangible fixed assets +€729,873
up €729,873 (+39.2%), from €1.9m to €2.6m
of which Land and buildings: +€1.9m
- Cash -€36,027
down €36,027 (-52.4%), from €68,725 to €32,698
mainly Investment in fixed assets (net) (-€804,765) and Net result for the year (-€263,647)
- Debts after one year +€324,107
up €324,107 (+24.7%), from €1.3m to €1.6m
- Trade debts +€297,215
new in 2025: €297,215
- Profit (loss) carried forward -€263,647
down €263,647 (-237%), from -€111,112 to -€374,759
- Other debts +€202,591
new in 2025: €202,591
- Current portion of long-term debt +€148,571
new in 2025: €148,571
- Gross operating margin -€78,464
down €78,464 (-150%), from -€52,196 to -€130,660
- Financial charges +€53,502
up €53,502 (+1,305%), from €4,099 to €57,601
- Depreciation +€24,293
up €24,293 (+47.8%), from €50,778 to €75,071
- Financial income +€4,773
up €4,773 (+1,145%), from €417 to €5,190
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 | €1,955,939 | €2,663,087 | +€707,148 | +36.2% |
| Formation expenses | 20 | €741 | €562 | -€179 | -24.2% |
| Fixed assets | 21/28 | €1,859,720 | €2,589,593 | +€729,873 | +39.2% |
| Tangible fixed assets | 22/27 | €1,859,720 | €2,589,593 | +€729,873 | +39.2% |
| Land and buildings | 22 | €375,000 | €2,297,402 | +€1.9m | +513% |
| Plant, machinery and equipment | 23 | - | €292,191 | +€292,191 | |
| Assets under construction and advance payments | 27 | €1,484,720 | - | -€1.5m | |
| Current assets | 29/58 | €95,479 | €72,933 | -€22,546 | -23.6% |
| Amounts receivable within one year | 40/41 | €26,754 | €36,078 | +€9,324 | +34.9% |
| Trade receivables | 40 | €26,754 | €16,754 | -€10,000 | -37.4% |
| Other amounts receivable | 41 | - | €19,324 | +€19,324 | |
| Cash at bank and in hand | 54/58 | €68,725 | €32,698 | -€36,027 | -52.4% |
| Deferred charges and accrued income | 490/1 | - | €4,157 | +€4,157 | |
| Total equity and liabilities | 10/49 | €1,955,939 | €2,663,087 | +€707,148 | +36.2% |
| Equity | 10/15 | €638,888 | €375,241 | -€263,647 | -41.3% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,112 | -€374,759 | -€263,647 | -237% |
| Amounts payable | 17/49 | €1,317,051 | €2,287,847 | +€970,795 | +73.7% |
| Amounts payable after more than one year | 17 | €1,310,503 | €1,634,610 | +€324,107 | +24.7% |
| Financial debts | 170/4 | €1,310,503 | €1,634,610 | +€324,107 | +24.7% |
| Amounts payable within one year | 42/48 | €2,876 | €648,378 | +€645,502 | +22,445% |
| Current portion of amounts payable after more than one year | 42 | - | €148,571 | +€148,571 | |
| Trade debts | 44 | - | €297,215 | +€297,215 | |
| Suppliers | 440/4 | - | €297,215 | +€297,215 | |
| Taxes, remuneration and social security | 45 | €2,876 | - | -€2,876 | |
| Taxes | 450/3 | €2,876 | - | -€2,876 | |
| Other amounts payable | 47/48 | - | €202,591 | +€202,591 | |
| Accrued charges and deferred income | 492/3 | €3,673 | €4,859 | +€1,186 | +32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,778 | €75,071 | +€24,293 | +47.8% |
| Other operating charges | 640/8 | €4,456 | €5,504 | +€1,049 | +23.5% |
| Gross operating margin | 9900 | -€52,196 | -€130,660 | -€78,464 | -150% |
| Operating profit (loss) | 9901 | -€107,430 | -€211,235 | -€103,805 | -96.6% |
| Financial income | 75/76B | €417 | €5,190 | +€4,773 | +1,145% |
| Recurring financial income | 75 | €417 | €5,190 | +€4,773 | +1,145% |
| Financial charges | 65/66B | €4,099 | €57,601 | +€53,502 | +1,305% |
| Recurring financial charges | 65 | €4,099 | €57,601 | +€53,502 | +1,305% |
| Profit (loss) for the period before taxes | 9903 | -€111,112 | -€263,647 | -€152,535 | -137% |
| Profit (loss) for the period | 9904 | -€111,112 | -€263,647 | -€152,535 | -137% |
| Profit (loss) for the period to be appropriated | 9905 | -€111,112 | -€263,647 | -€152,535 | -137% |
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 18 October 2026 via checked.be.