J. GOOSSENS: 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.
J. GOOSSENS
Largest movements
- Current investments +€216,996
new in 2025: €216,996
- Financial fixed assets -€210,748
no longer reported in 2025 (was €210,748)
- Cash +€35,401
up €35,401 (+84.4%), from €41,923 to €77,323
mainly Investment in fixed assets (net) (+€183,808) and Net result for the year (+€75,769)
- Receivables within one year +€32,472
up €32,472 (+40.9%), from €79,442 to €111,915
of which Other amounts receivable: +€28,665
- Tangible fixed assets +€22,119
up €22,119 (+554%), from €3,993 to €26,112
of which Furniture and vehicles: +€23,216
- Reserves +€75,500
up €75,500 (+25.2%), from €299,859 to €375,359
- Tax, wage and social debts +€17,342
up €17,342 (+258%), from €6,709 to €24,050
- Gross operating margin +€77,988
up €77,988 (+237%), from €32,892 to €110,880
- Financial charges -€44,506
down €44,506 (-98.4%), from €45,242 to €736
of which Non-recurring financial charges: -€44,168
- Financial income -€35,395
down €35,395 (-84.3%), from €42,003 to €6,609
of which Financial income: -€41,996
- Taxes +€26,561
up €26,561 (+322%), from €8,248 to €34,810
- Depreciation +€2,880
up €2,880 (+148%), from €1,941 to €4,821
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 | €340,932 | €434,652 | +€93,720 | +27.5% |
| Fixed assets | 21/28 | €214,742 | €26,112 | -€188,629 | -87.8% |
| Tangible fixed assets | 22/27 | €3,993 | €26,112 | +€22,119 | +554% |
| Plant, machinery and equipment | 23 | €2,437 | €1,341 | -€1,097 | -45.0% |
| Furniture and vehicles | 24 | €1,556 | €24,772 | +€23,216 | +1,492% |
| Financial fixed assets | 28 | €210,748 | - | -€210,748 | |
| Current assets | 29/58 | €126,191 | €408,540 | +€282,349 | +224% |
| Amounts receivable within one year | 40/41 | €79,442 | €111,915 | +€32,472 | +40.9% |
| Trade receivables | 40 | €13,142 | €16,950 | +€3,808 | +29.0% |
| Other amounts receivable | 41 | €66,300 | €94,965 | +€28,665 | +43.2% |
| Current investments | 50/53 | - | €216,996 | +€216,996 | |
| Cash at bank and in hand | 54/58 | €41,923 | €77,323 | +€35,401 | +84.4% |
| Deferred charges and accrued income | 490/1 | €4,826 | €2,306 | -€2,520 | -52.2% |
| Total equity and liabilities | 10/49 | €340,932 | €434,652 | +€93,720 | +27.5% |
| Equity | 10/15 | €319,398 | €394,241 | +€74,843 | +23.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €299,859 | €375,359 | +€75,500 | +25.2% |
| Distributable reserves | 133 | €299,859 | €375,359 | +€75,500 | +25.2% |
| Profit (loss) carried forward | 14 | €947 | €290 | -€657 | -69.4% |
| Amounts payable | 17/49 | €21,534 | €40,411 | +€18,877 | +87.7% |
| Amounts payable within one year | 42/48 | €21,534 | €40,411 | +€18,877 | +87.7% |
| Trade debts | 44 | €13,903 | €15,435 | +€1,532 | +11.0% |
| Suppliers | 440/4 | €13,903 | €15,435 | +€1,532 | +11.0% |
| Taxes, remuneration and social security | 45 | €6,709 | €24,050 | +€17,342 | +258% |
| Taxes | 450/3 | €6,709 | €24,050 | +€17,342 | +258% |
| Other amounts payable | 47/48 | €922 | €926 | +€3 | +0.4% |
| Non-recurring operating income | 76A | - | €6,462 | +€6,462 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,941 | €4,821 | +€2,880 | +148% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,850 | - | -€1,850 | |
| Other operating charges | 640/8 | €870 | €1,353 | +€483 | +55.5% |
| Gross operating margin | 9900 | €32,892 | €110,880 | +€77,988 | +237% |
| Operating profit (loss) | 9901 | €28,231 | €104,705 | +€76,475 | +271% |
| Financial income | 75/76B | €42,003 | €6,609 | -€35,395 | -84.3% |
| Recurring financial income | 75 | €42,003 | €7 | -€41,996 | -100.0% |
| Non-recurring financial income | 76B | - | €6,602 | +€6,602 | |
| Financial charges | 65/66B | €45,242 | €736 | -€44,506 | -98.4% |
| Recurring financial charges | 65 | €1,073 | €736 | -€338 | -31.5% |
| Non-recurring financial charges | 66B | €44,168 | - | -€44,168 | |
| Profit (loss) for the period before taxes | 9903 | €24,992 | €110,578 | +€85,586 | +342% |
| Income taxes | 67/77 | €8,248 | €34,810 | +€26,561 | +322% |
| Profit (loss) for the period | 9904 | €16,744 | €75,769 | +€59,025 | +353% |
| Profit (loss) for the period to be appropriated | 9905 | €16,744 | €75,769 | +€59,025 | +353% |
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 15 October 2026 via checked.be.