Sien 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.
Sien Goossens
Largest movements
- Cash +€4,695
up €4,695 (+248%), from €1,896 to €6,591
mainly Other debts (+€3,947) and Net result for the year (+€3,895)
- Deferred charges and accrued income +€2,373
up €2,373 (+18.9%), from €12,552 to €14,926
- Receivables within one year +€1,360
new in 2025: €1,360
- Tangible fixed assets -€509
down €509 (-20.5%), from €2,485 to €1,976
- Other debts +€3,947
up €3,947 (+27.8%), from €14,208 to €18,155
- Profit (loss) carried forward +€3,363
no longer reported in 2025 (was -€3,363)
- Reserves +€532
new in 2025: €532
- Tax, wage and social debts +€389
up €389 (+47.9%), from €811 to €1,200
- Gross operating margin +€9,461
up €9,461, from -€3,285 to €6,176
- Taxes +€1,128
up €1,128 (+10,120%), from €11 to €1,140
- Depreciation +€449
up €449 (+749%), from €60 to €509
- Financial charges +€369
up €369 (+4,915%), from €8 to €376
- Other operating charges +€257
new in 2025: €257
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 | €16,933 | €24,854 | +€7,920 | +46.8% |
| Fixed assets | 21/28 | €2,485 | €1,976 | -€509 | -20.5% |
| Tangible fixed assets | 22/27 | €2,485 | €1,976 | -€509 | -20.5% |
| Plant, machinery and equipment | 23 | €2,485 | €1,976 | -€509 | -20.5% |
| Current assets | 29/58 | €14,449 | €22,878 | +€8,429 | +58.3% |
| Amounts receivable within one year | 40/41 | - | €1,360 | +€1,360 | |
| Other amounts receivable | 41 | - | €1,360 | +€1,360 | |
| Cash at bank and in hand | 54/58 | €1,896 | €6,591 | +€4,695 | +248% |
| Deferred charges and accrued income | 490/1 | €12,552 | €14,926 | +€2,373 | +18.9% |
| Total equity and liabilities | 10/49 | €16,933 | €24,854 | +€7,920 | +46.8% |
| Equity | 10/15 | -€2,363 | €1,532 | +€3,895 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €532 | +€532 | |
| Distributable reserves | 133 | - | €532 | +€532 | |
| Profit (loss) carried forward | 14 | -€3,363 | - | +€3,363 | |
| Amounts payable | 17/49 | €19,296 | €23,321 | +€4,025 | +20.9% |
| Amounts payable within one year | 42/48 | €17,378 | €21,480 | +€4,103 | +23.6% |
| Trade debts | 44 | €2,359 | €2,125 | -€233 | -9.9% |
| Suppliers | 440/4 | €2,359 | €2,125 | -€233 | -9.9% |
| Taxes, remuneration and social security | 45 | €811 | €1,200 | +€389 | +47.9% |
| Taxes | 450/3 | €811 | €1,200 | +€389 | +47.9% |
| Other amounts payable | 47/48 | €14,208 | €18,155 | +€3,947 | +27.8% |
| Accrued charges and deferred income | 492/3 | €1,919 | €1,841 | -€78 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60 | €509 | +€449 | +749% |
| Other operating charges | 640/8 | - | €257 | +€257 | |
| Gross operating margin | 9900 | -€3,285 | €6,176 | +€9,461 | |
| Operating profit (loss) | 9901 | -€3,344 | €5,411 | +€8,755 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €8 | €376 | +€369 | +4,915% |
| Recurring financial charges | 65 | €8 | €376 | +€369 | +4,915% |
| Profit (loss) for the period before taxes | 9903 | -€3,352 | €5,035 | +€8,387 | |
| Income taxes | 67/77 | €11 | €1,140 | +€1,128 | +10,120% |
| Profit (loss) for the period | 9904 | -€3,363 | €3,895 | +€7,258 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,363 | €3,895 | +€7,258 |
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 20 October 2026 via checked.be.