GOUT D'AFRIQUE: 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.
GOUT D'AFRIQUE
Largest movements
- Cash -€9,980
down €9,980 (-11.6%), from €85,903 to €75,923
mainly Tax, wage and social debts (-€7,670) and Debts after one year (-€2,993)
- Tangible fixed assets -€5,480
down €5,480 (-36.9%), from €14,840 to €9,359
of which Furniture and vehicles: -€6,677
- Tax, wage and social debts -€7,670
down €7,670 (-31.1%), from €24,702 to €17,032
of which Taxes: -€7,560
- Debts after one year -€2,993
down €2,993 (-32.0%), from €9,352 to €6,359
- Trade debts -€1,861
down €1,861 (-25.4%), from €7,337 to €5,476
- Gross operating margin +€10,751
up €10,751 (+17.5%), from €61,415 to €72,166
- Staff costs +€8,022
up €8,022 (+17.0%), from €47,139 to €55,161
- Other operating charges +€1,963
up €1,963 (+79.8%), from €2,460 to €4,423
- Depreciation +€1,052
up €1,052 (+14.3%), from €7,358 to €8,410
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 | €109,265 | €95,432 | -€13,833 | -12.7% |
| Fixed assets | 21/28 | €14,840 | €9,359 | -€5,480 | -36.9% |
| Tangible fixed assets | 22/27 | €14,840 | €9,359 | -€5,480 | -36.9% |
| Plant, machinery and equipment | 23 | €1,942 | €3,139 | +€1,197 | +61.6% |
| Furniture and vehicles | 24 | €12,898 | €6,221 | -€6,677 | -51.8% |
| Current assets | 29/58 | €94,426 | €86,073 | -€8,353 | -8.8% |
| Stocks and contracts in progress | 3 | €7,770 | €7,976 | +€206 | +2.7% |
| Stocks | 30/36 | €7,770 | €7,976 | +€206 | +2.7% |
| Amounts receivable within one year | 40/41 | €312 | €685 | +€373 | +119% |
| Other amounts receivable | 41 | €312 | €685 | +€373 | +119% |
| Cash at bank and in hand | 54/58 | €85,903 | €75,923 | -€9,980 | -11.6% |
| Deferred charges and accrued income | 490/1 | €440 | €1,489 | +€1,048 | +238% |
| Total equity and liabilities | 10/49 | €109,265 | €95,432 | -€13,833 | -12.7% |
| Equity | 10/15 | €62,145 | €61,364 | -€781 | -1.3% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,745 | €59,964 | -€781 | -1.3% |
| Amounts payable | 17/49 | €47,121 | €34,068 | -€13,052 | -27.7% |
| Amounts payable after more than one year | 17 | €9,352 | €6,359 | -€2,993 | -32.0% |
| Financial debts | 170/4 | €9,352 | €6,359 | -€2,993 | -32.0% |
| Amounts payable within one year | 42/48 | €37,768 | €27,709 | -€10,059 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €2,789 | €2,993 | +€203 | +7.3% |
| Trade debts | 44 | €7,337 | €5,476 | -€1,861 | -25.4% |
| Suppliers | 440/4 | €7,337 | €5,476 | -€1,861 | -25.4% |
| Taxes, remuneration and social security | 45 | €24,702 | €17,032 | -€7,670 | -31.1% |
| Taxes | 450/3 | €12,413 | €4,853 | -€7,560 | -60.9% |
| Remuneration and social security | 454/9 | €12,289 | €12,179 | -€110 | -0.9% |
| Other amounts payable | 47/48 | €2,940 | €2,209 | -€731 | -24.9% |
| Remuneration, social security and pensions | 62 | €47,139 | €55,161 | +€8,022 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,358 | €8,410 | +€1,052 | +14.3% |
| Other operating charges | 640/8 | €2,460 | €4,423 | +€1,963 | +79.8% |
| Gross operating margin | 9900 | €61,415 | €72,166 | +€10,751 | +17.5% |
| Operating profit (loss) | 9901 | €4,457 | €4,172 | -€285 | -6.4% |
| Financial income | 75/76B | €0 | €4 | +€4 | +1,153% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +1,153% |
| Financial charges | 65/66B | €3,010 | €2,910 | -€101 | -3.3% |
| Recurring financial charges | 65 | €3,010 | €2,910 | -€101 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €1,447 | €1,267 | -€181 | -12.5% |
| Income taxes | 67/77 | €2,086 | €2,048 | -€39 | -1.8% |
| Profit (loss) for the period | 9904 | -€639 | -€781 | -€142 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€639 | -€781 | -€142 | -22.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.