RANDY GORIS: what changed
Two fiscal 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.
RANDY GORIS
Largest movements
- Tangible fixed assets +€98,552
up €98,552 (+11.7%), from €843,497 to €942,049
of which Leasing and similar rights: +€109,088
- Cash -€34,072
down €34,072 (-41.9%), from €81,325 to €47,253
mainly Investment in fixed assets (net) (-€448,199) and Tax, wage and social debts (-€12,510)
- Debts after one year +€49,637
up €49,637 (+10.2%), from €487,907 to €537,543
- Current portion of long-term debt +€15,056
up €15,056 (+6.1%), from €245,091 to €260,147
- Depreciation +€60,537
up €60,537 (+20.9%), from €289,111 to €349,647
- Taxes -€25,928
down €25,928 (-96.8%), from €26,783 to €854
- Staff costs +€18,976
up €18,976 (+14.2%), from €134,091 to €153,067
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.
Cash bridge derived
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 | €1,239,387 | €1,294,044 | +€54,657 | +4.4% |
| Fixed assets | 21/28 | €862,497 | €961,049 | +€98,552 | +11.4% |
| Tangible fixed assets | 22/27 | €843,497 | €942,049 | +€98,552 | +11.7% |
| Land and buildings | 22 | €123,100 | €103,679 | -€19,420 | -15.8% |
| Plant, machinery and equipment | 23 | €310,921 | €316,563 | +€5,642 | +1.8% |
| Furniture and vehicles | 24 | €19,174 | €22,416 | +€3,242 | +16.9% |
| Leasing and similar rights | 25 | €390,303 | €499,391 | +€109,088 | +27.9% |
| Financial fixed assets | 28 | €19,000 | €19,000 | = | 0.0% |
| Current assets | 29/58 | €376,890 | €332,995 | -€43,895 | -11.6% |
| Amounts receivable within one year | 40/41 | €292,321 | €285,149 | -€7,172 | -2.5% |
| Trade receivables | 40 | €286,722 | €259,252 | -€27,469 | -9.6% |
| Other amounts receivable | 41 | €5,600 | €25,897 | +€20,297 | +362.5% |
| Cash at bank and in hand | 54/58 | €81,325 | €47,253 | -€34,072 | -41.9% |
| Deferred charges and accrued income | 490/1 | €3,243 | €593 | -€2,651 | -81.7% |
| Total equity and liabilities | 10/49 | €1,239,387 | €1,294,044 | +€54,657 | +4.4% |
| Equity | 10/15 | €364,978 | €372,933 | +€7,955 | +2.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €344,978 | €352,933 | +€7,955 | +2.3% |
| Distributable reserves | 133 | €344,978 | €352,933 | +€7,955 | +2.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €874,409 | €921,111 | +€46,702 | +5.3% |
| Amounts payable after more than one year | 17 | €487,907 | €537,543 | +€49,637 | +10.2% |
| Financial debts | 170/4 | €487,907 | €537,543 | +€49,637 | +10.2% |
| Amounts payable within one year | 42/48 | €384,080 | €382,118 | -€1,962 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €245,091 | €260,147 | +€15,056 | +6.1% |
| Financial debts | 43 | €5,071 | €6,730 | +€1,659 | +32.7% |
| Credit institutions | 430/8 | €5,071 | €6,730 | +€1,659 | +32.7% |
| Trade debts | 44 | €64,879 | €60,136 | -€4,743 | -7.3% |
| Suppliers | 440/4 | €64,879 | €60,136 | -€4,743 | -7.3% |
| Taxes, remuneration and social security | 45 | €36,391 | €23,881 | -€12,510 | -34.4% |
| Taxes | 450/3 | €29,616 | €17,112 | -€12,504 | -42.2% |
| Remuneration and social security | 454/9 | €6,775 | €6,769 | -€6 | -0.1% |
| Other amounts payable | 47/48 | €32,647 | €31,224 | -€1,423 | -4.4% |
| Accrued charges and deferred income | 492/3 | €2,423 | €1,450 | -€973 | -40.2% |
| Remuneration, social security and pensions | 62 | €134,091 | €153,067 | +€18,976 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289,111 | €349,647 | +€60,537 | +20.9% |
| Other operating charges | 640/8 | €3,459 | €3,919 | +€460 | +13.3% |
| Gross operating margin | 9900 | €531,700 | €534,179 | +€2,479 | +0.5% |
| Operating profit (loss) | 9901 | €105,039 | €27,546 | -€77,493 | -73.8% |
| Financial income | 75/76B | €1 | €298 | +€298 | +54134.5% |
| Recurring financial income | 75 | €1 | €298 | +€298 | +54134.5% |
| Financial charges | 65/66B | €16,943 | €19,035 | +€2,092 | +12.3% |
| Recurring financial charges | 65 | €16,943 | €19,035 | +€2,092 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €88,096 | €8,809 | -€79,287 | -90.0% |
| Income taxes | 67/77 | €26,783 | €854 | -€25,928 | -96.8% |
| Profit (loss) for the period | 9904 | €61,313 | €7,955 | -€53,359 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,313 | €7,955 | -€53,359 | -87.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.