GOYENS ARCHITECTURE: 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.
GOYENS ARCHITECTURE
Largest movements
- Cash -€21,995
down €21,995 (-82.9%), from €26,538 to €4,543
mainly Receivables within one year (-€12,606) and Investment in fixed assets (net) (-€6,940)
- Receivables within one year +€12,606
up €12,606 (+128%), from €9,819 to €22,425
of which Trade receivables: +€11,289
- Tangible fixed assets +€5,733
up €5,733 (+94.6%), from €6,058 to €11,791
of which Furniture and vehicles: +€3,083
- Deferred charges and accrued income +€596
up €596 (+61.4%), from €971 to €1,567
- Tax, wage and social debts -€5,431
down €5,431 (-50.5%), from €10,756 to €5,325
- Profit (loss) carried forward +€2,035
up €2,035 (+7.3%), from €27,692 to €29,726
- Gross operating margin -€12,886
down €12,886 (-63.4%), from €20,318 to €7,432
- Taxes -€1,604
down €1,604 (-38.7%), from €4,151 to €2,546
- Other operating charges +€1,061
up €1,061 (+270%), from €393 to €1,454
- Depreciation +€758
up €758 (+169%), from €449 to €1,207
- Financial charges -€303
down €303 (-61.4%), from €493 to €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 | €43,386 | €40,326 | -€3,060 | -7.1% |
| Fixed assets | 21/28 | €6,058 | €11,791 | +€5,733 | +94.6% |
| Tangible fixed assets | 22/27 | €6,058 | €11,791 | +€5,733 | +94.6% |
| Furniture and vehicles | 24 | - | €3,083 | +€3,083 | |
| Other tangible fixed assets | 26 | €6,058 | €8,709 | +€2,650 | +43.7% |
| Current assets | 29/58 | €37,328 | €28,535 | -€8,793 | -23.6% |
| Amounts receivable within one year | 40/41 | €9,819 | €22,425 | +€12,606 | +128% |
| Trade receivables | 40 | €6,992 | €18,281 | +€11,289 | +161% |
| Other amounts receivable | 41 | €2,827 | €4,144 | +€1,317 | +46.6% |
| Cash at bank and in hand | 54/58 | €26,538 | €4,543 | -€21,995 | -82.9% |
| Deferred charges and accrued income | 490/1 | €971 | €1,567 | +€596 | +61.4% |
| Total equity and liabilities | 10/49 | €43,386 | €40,326 | -€3,060 | -7.1% |
| Equity | 10/15 | €30,692 | €32,726 | +€2,035 | +6.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,692 | €29,726 | +€2,035 | +7.3% |
| Amounts payable | 17/49 | €12,694 | €7,600 | -€5,094 | -40.1% |
| Amounts payable within one year | 42/48 | €12,694 | €7,600 | -€5,094 | -40.1% |
| Trade debts | 44 | €1,938 | €2,275 | +€337 | +17.4% |
| Suppliers | 440/4 | €1,938 | €2,275 | +€337 | +17.4% |
| Taxes, remuneration and social security | 45 | €10,756 | €5,325 | -€5,431 | -50.5% |
| Taxes | 450/3 | €10,756 | €5,325 | -€5,431 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €449 | €1,207 | +€758 | +169% |
| Other operating charges | 640/8 | €393 | €1,454 | +€1,061 | +270% |
| Gross operating margin | 9900 | €20,318 | €7,432 | -€12,886 | -63.4% |
| Operating profit (loss) | 9901 | €19,476 | €4,771 | -€14,705 | -75.5% |
| Financial income | 75/76B | €39 | €0 | -€38 | -99.0% |
| Recurring financial income | 75 | €39 | €0 | -€38 | -99.0% |
| Financial charges | 65/66B | €493 | €190 | -€303 | -61.4% |
| Recurring financial charges | 65 | €493 | €190 | -€303 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €19,022 | €4,581 | -€14,441 | -75.9% |
| Income taxes | 67/77 | €4,151 | €2,546 | -€1,604 | -38.7% |
| Profit (loss) for the period | 9904 | €14,871 | €2,035 | -€12,836 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,871 | €2,035 | -€12,836 | -86.3% |
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 28 October 2026 via checked.be.