GOURM-ET: what changed
Two fiscal 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.
GOURM-ET
Largest movements
- Tangible fixed assets +€8,903
new in 2025: €8,903
- Receivables within one year +€6,336
up €6,336 (+22.6%), from €28,032 to €34,368
of which Other amounts receivable: +€6,337
- Financial fixed assets -€5,250
no longer reported in 2025 (was €5,250)
- Deferred charges and accrued income -€2,267
no longer reported in 2025 (was €2,267)
- Cash -€1,809
down €1,809 (-81.5%), from €2,220 to €411
- Profit (loss) carried forward -€30,630
down €30,630 (-26.1%), from -€117,508 to -€148,138
- Advances received +€24,000
up €24,000 (+76.9%), from €31,200 to €55,200
- Trade debts +€14,115
up €14,115 (+37.8%), from €37,312 to €51,427
- Tax, wage and social debts -€4,672
down €4,672 (-41.5%), from €11,250 to €6,578
of which Remuneration and social security: -€4,700
- Debts after one year +€3,100
up €3,100 (+9.4%), from €32,914 to €36,014
- Gross operating margin +€5,852
up €5,852 (+32.8%), from -€17,828 to -€11,976
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,769 | €43,682 | +€5,913 | +15.7% |
| Fixed assets | 21/28 | €5,250 | €8,903 | +€3,653 | +69.6% |
| Tangible fixed assets | 22/27 | - | €8,903 | +€8,903 | |
| Plant, machinery and equipment | 23 | - | €8,903 | +€8,903 | |
| Financial fixed assets | 28 | €5,250 | - | -€5,250 | |
| Current assets | 29/58 | €32,519 | €34,779 | +€2,260 | +6.9% |
| Amounts receivable within one year | 40/41 | €28,032 | €34,368 | +€6,336 | +22.6% |
| Trade receivables | 40 | €27,858 | €27,857 | -€1 | 0.0% |
| Other amounts receivable | 41 | €174 | €6,511 | +€6,337 | +3642.0% |
| Cash at bank and in hand | 54/58 | €2,220 | €411 | -€1,809 | -81.5% |
| Deferred charges and accrued income | 490/1 | €2,267 | - | -€2,267 | |
| Total equity and liabilities | 10/49 | €37,769 | €43,682 | +€5,913 | +15.7% |
| Equity | 10/15 | -€74,907 | -€105,537 | -€30,630 | -40.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,001 | €24,001 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,325 | €1,325 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,325 | - | -€1,325 | |
| Other | 1319 | - | €1,325 | +€1,325 | |
| Distributable reserves | 133 | €22,676 | €22,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,508 | -€148,138 | -€30,630 | -26.1% |
| Amounts payable | 17/49 | €112,676 | €149,219 | +€36,543 | +32.4% |
| Amounts payable after more than one year | 17 | €32,914 | €36,014 | +€3,100 | +9.4% |
| Financial debts | 170/4 | €32,914 | €36,014 | +€3,100 | +9.4% |
| Amounts payable within one year | 42/48 | €79,762 | €113,205 | +€33,443 | +41.9% |
| Trade debts | 44 | €37,312 | €51,427 | +€14,115 | +37.8% |
| Suppliers | 440/4 | €37,312 | €51,427 | +€14,115 | +37.8% |
| Advances received on contracts in progress | 46 | €31,200 | €55,200 | +€24,000 | +76.9% |
| Taxes, remuneration and social security | 45 | €11,250 | €6,578 | -€4,672 | -41.5% |
| Taxes | 450/3 | - | €28 | +€28 | |
| Remuneration and social security | 454/9 | €11,250 | €6,550 | -€4,700 | -41.8% |
| Other operating charges | 640/8 | €150 | €4 | -€146 | -97.3% |
| Non-recurring operating charges | 66A | - | €16,000 | +€16,000 | |
| Gross operating margin | 9900 | -€17,828 | -€11,976 | +€5,852 | +32.8% |
| Operating profit (loss) | 9901 | -€17,978 | -€27,980 | -€10,002 | -55.6% |
| Financial charges | 65/66B | €106 | €126 | +€20 | +18.9% |
| Recurring financial charges | 65 | €106 | €126 | +€20 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,084 | -€28,106 | -€10,022 | -55.4% |
| Profit (loss) for the period | 9904 | -€18,084 | -€28,106 | -€10,022 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,084 | -€28,106 | -€10,022 | -55.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.