Goya: 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.
Goya
Largest movements
- Cash +€15,633
up €15,633 (+31.4%), from €49,782 to €65,416
mainly Net result for the year (+€21,697) and Depreciation (+€13,575)
- Financial fixed assets +€7,979
up €7,979 (+185%), from €4,321 to €12,300
- Tangible fixed assets -€5,813
down €5,813 (-12.0%), from €48,298 to €42,485
of which Leasing and similar rights: -€6,953
- Deferred charges and accrued income +€1,892
up €1,892 (+172%), from €1,102 to €2,994
- Profit (loss) carried forward +€21,697
up €21,697 (+50.1%), from €43,340 to €65,037
- Current portion of long-term debt -€9,319
down €9,319 (-54.6%), from €17,057 to €7,738
- Debts after one year -€7,745
down €7,745 (-58.4%), from €13,258 to €5,513
- Other debts +€6,858
up €6,858 (+36.7%), from €18,686 to €25,543
- Tax, wage and social debts +€4,447
up €4,447 (+22.8%), from €19,496 to €23,943
of which Taxes: +€3,438
- Gross operating margin +€27,820
up €27,820 (+26.3%), from €105,780 to €133,600
- Staff costs +€18,241
up €18,241 (+28.4%), from €64,286 to €82,527
- Taxes +€2,629
up €2,629 (+57.6%), from €4,568 to €7,197
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 | €119,232 | €138,937 | +€19,705 | +16.5% |
| Fixed assets | 21/28 | €59,114 | €60,179 | +€1,065 | +1.8% |
| Intangible fixed assets | 21 | €6,495 | €5,395 | -€1,100 | -16.9% |
| Tangible fixed assets | 22/27 | €48,298 | €42,485 | -€5,813 | -12.0% |
| Plant, machinery and equipment | 23 | €30,075 | €30,530 | +€455 | +1.5% |
| Furniture and vehicles | 24 | - | €685 | +€685 | |
| Leasing and similar rights | 25 | €18,224 | €11,271 | -€6,953 | -38.2% |
| Financial fixed assets | 28 | €4,321 | €12,300 | +€7,979 | +185% |
| Current assets | 29/58 | €60,118 | €78,758 | +€18,640 | +31.0% |
| Stocks and contracts in progress | 3 | €4,518 | €5,618 | +€1,101 | +24.4% |
| Stocks | 30/36 | €4,518 | €5,618 | +€1,101 | +24.4% |
| Amounts receivable within one year | 40/41 | €4,716 | €4,729 | +€14 | +0.3% |
| Trade receivables | 40 | €3,283 | €4,729 | +€1,446 | +44.0% |
| Other amounts receivable | 41 | €1,432 | - | -€1,432 | |
| Cash at bank and in hand | 54/58 | €49,782 | €65,416 | +€15,633 | +31.4% |
| Deferred charges and accrued income | 490/1 | €1,102 | €2,994 | +€1,892 | +172% |
| Total equity and liabilities | 10/49 | €119,232 | €138,937 | +€19,705 | +16.5% |
| Equity | 10/15 | €45,340 | €67,037 | +€21,697 | +47.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,340 | €65,037 | +€21,697 | +50.1% |
| Amounts payable | 17/49 | €73,892 | €71,900 | -€1,993 | -2.7% |
| Amounts payable after more than one year | 17 | €13,258 | €5,513 | -€7,745 | -58.4% |
| Financial debts | 170/4 | €13,258 | €5,513 | -€7,745 | -58.4% |
| Amounts payable within one year | 42/48 | €59,884 | €65,637 | +€5,753 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €17,057 | €7,738 | -€9,319 | -54.6% |
| Trade debts | 44 | €4,645 | €8,412 | +€3,767 | +81.1% |
| Suppliers | 440/4 | €4,645 | €8,412 | +€3,767 | +81.1% |
| Taxes, remuneration and social security | 45 | €19,496 | €23,943 | +€4,447 | +22.8% |
| Taxes | 450/3 | €9,299 | €12,737 | +€3,438 | +37.0% |
| Remuneration and social security | 454/9 | €10,197 | €11,207 | +€1,010 | +9.9% |
| Other amounts payable | 47/48 | €18,686 | €25,543 | +€6,858 | +36.7% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €64,286 | €82,527 | +€18,241 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,778 | €13,575 | +€797 | +6.2% |
| Other operating charges | 640/8 | €3,425 | €3,609 | +€183 | +5.3% |
| Gross operating margin | 9900 | €105,780 | €133,600 | +€27,820 | +26.3% |
| Operating profit (loss) | 9901 | €25,291 | €33,890 | +€8,599 | +34.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,600% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,600% |
| Financial charges | 65/66B | €4,129 | €4,996 | +€867 | +21.0% |
| Recurring financial charges | 65 | €4,129 | €4,996 | +€867 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €21,162 | €28,894 | +€7,733 | +36.5% |
| Income taxes | 67/77 | €4,568 | €7,197 | +€2,629 | +57.6% |
| Profit (loss) for the period | 9904 | €16,594 | €21,697 | +€5,104 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,594 | €21,697 | +€5,104 | +30.8% |
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 20 October 2026 via checked.be.