GOUYAGRI: 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.
GOUYAGRI
Largest movements
- Tangible fixed assets -€1,046
no longer reported in 2024 (was €1,046)
- Receivables within one year +€42
up €42 (+18.1%), from €233 to €275
- Cash +€16
up €16 (+18.1%), from €88 to €104
mainly Net result for the year (+€3,769) and Depreciation (+€1,046)
- Other debts -€4,767
down €4,767 (-51.4%), from €9,272 to €4,506
- Profit (loss) carried forward +€3,769
up €3,769 (+18.4%), from -€20,475 to -€16,706
- Turnover +€6,231
new in 2024: €6,231
- Gross operating margin +€5,614
up €5,614, from -€757 to €4,857
- Depreciation -€3,554
down €3,554 (-77.3%), from €4,600 to €1,046
- Purchases and services +€1,374
new in 2024: €1,374
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,367 | €379 | -€988 | -72.3% |
| Fixed assets | 21/28 | €1,046 | - | -€1,046 | |
| Tangible fixed assets | 22/27 | €1,046 | - | -€1,046 | |
| Plant, machinery and equipment | 23 | €1,046 | - | -€1,046 | |
| Current assets | 29/58 | €321 | €379 | +€58 | +18.1% |
| Amounts receivable within one year | 40/41 | €233 | €275 | +€42 | +18.1% |
| Other amounts receivable | 41 | €233 | €275 | +€42 | +18.1% |
| Cash at bank and in hand | 54/58 | €88 | €104 | +€16 | +18.1% |
| Total equity and liabilities | 10/49 | €1,367 | €379 | -€988 | -72.3% |
| Equity | 10/15 | -€9,161 | -€5,392 | +€3,769 | +41.1% |
| Contributions | 10/11 | €9,916 | €9,916 | = | 0.0% |
| Reserves | 13 | €1,398 | €1,398 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,398 | €1,398 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,398 | €1,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,475 | -€16,706 | +€3,769 | +18.4% |
| Amounts payable | 17/49 | €10,528 | €5,771 | -€4,757 | -45.2% |
| Amounts payable within one year | 42/48 | €10,528 | €5,771 | -€4,757 | -45.2% |
| Trade debts | 44 | €1,255 | €1,265 | +€10 | +0.8% |
| Suppliers | 440/4 | €1,255 | €1,265 | +€10 | +0.8% |
| Other amounts payable | 47/48 | €9,272 | €4,506 | -€4,767 | -51.4% |
| Turnover | 70 | - | €6,231 | +€6,231 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,374 | +€1,374 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,600 | €1,046 | -€3,554 | -77.3% |
| Gross operating margin | 9900 | -€757 | €4,857 | +€5,614 | |
| Operating profit (loss) | 9901 | -€5,357 | €3,811 | +€9,168 | |
| Financial charges | 65/66B | €59 | €42 | -€17 | -28.2% |
| Recurring financial charges | 65 | €59 | €42 | -€17 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,416 | €3,769 | +€9,184 | |
| Profit (loss) for the period | 9904 | -€5,416 | €3,769 | +€9,184 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,416 | €3,769 | +€9,184 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.