GOBEAUX PASCAL: 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.
GOBEAUX PASCAL
Largest movements
- Tangible fixed assets -€16,900
down €16,900 (-21.6%), from €78,204 to €61,304
of which Furniture and vehicles: -€18,628
- Cash -€3,790
down €3,790 (-88.3%), from €4,290 to €500
mainly Debts after one year (-€14,026) and Net result for the year (-€6,761)
- Debts after one year -€14,026
down €14,026 (-31.8%), from €44,069 to €30,043
- Profit (loss) carried forward -€6,761
down €6,761 (-64.1%), from €10,543 to €3,782
- Tax, wage and social debts +€6,130
up €6,130 (+34.0%), from €18,039 to €24,169
of which Remuneration and social security: +€4,761
- Reserves -€5,000
down €5,000 (-72.9%), from €6,859 to €1,859
- Trade debts -€1,694
down €1,694 (-25.6%), from €6,610 to €4,916
- Gross operating margin -€21,001
down €21,001 (-17.2%), from €121,928 to €100,927
- Taxes -€11,756
down €11,756 (-94.3%), from €12,460 to €704
- Staff costs +€10,897
up €10,897 (+15.7%), from €69,378 to €80,275
- Other operating charges -€5,376
down €5,376 (-68.2%), from €7,884 to €2,508
- Depreciation +€3,389
up €3,389 (+19.0%), from €17,806 to €21,195
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 | €110,441 | €90,226 | -€20,215 | -18.3% |
| Fixed assets | 21/28 | €81,471 | €63,977 | -€17,494 | -21.5% |
| Intangible fixed assets | 21 | €2,427 | €1,833 | -€594 | -24.5% |
| Tangible fixed assets | 22/27 | €78,204 | €61,304 | -€16,900 | -21.6% |
| Plant, machinery and equipment | 23 | €1,084 | €464 | -€620 | -57.2% |
| Furniture and vehicles | 24 | €76,900 | €58,272 | -€18,628 | -24.2% |
| Other tangible fixed assets | 26 | €220 | €2,568 | +€2,348 | +1,067% |
| Financial fixed assets | 28 | €840 | €840 | = | 0.0% |
| Current assets | 29/58 | €28,970 | €26,249 | -€2,721 | -9.4% |
| Amounts receivable within one year | 40/41 | €22,120 | €23,023 | +€903 | +4.1% |
| Trade receivables | 40 | €5,558 | €5,130 | -€428 | -7.7% |
| Other amounts receivable | 41 | €16,562 | €17,893 | +€1,331 | +8.0% |
| Cash at bank and in hand | 54/58 | €4,290 | €500 | -€3,790 | -88.3% |
| Deferred charges and accrued income | 490/1 | €2,560 | €2,726 | +€166 | +6.5% |
| Total equity and liabilities | 10/49 | €110,441 | €90,226 | -€20,215 | -18.3% |
| Equity | 10/15 | €23,599 | €11,838 | -€11,761 | -49.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,593 | €18,593 | = | 0.0% |
| Uncalled capital | 101 | €12,396 | €12,396 | = | 0.0% |
| Reserves | 13 | €6,859 | €1,859 | -€5,000 | -72.9% |
| Non-distributable reserves | 130/1 | €6,859 | €1,859 | -€5,000 | -72.9% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €10,543 | €3,782 | -€6,761 | -64.1% |
| Amounts payable | 17/49 | €86,842 | €78,388 | -€8,454 | -9.7% |
| Amounts payable after more than one year | 17 | €44,069 | €30,043 | -€14,026 | -31.8% |
| Financial debts | 170/4 | €44,069 | €30,043 | -€14,026 | -31.8% |
| Amounts payable within one year | 42/48 | €42,773 | €48,345 | +€5,572 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €13,420 | €14,026 | +€606 | +4.5% |
| Trade debts | 44 | €6,610 | €4,916 | -€1,694 | -25.6% |
| Suppliers | 440/4 | €6,610 | €4,916 | -€1,694 | -25.6% |
| Taxes, remuneration and social security | 45 | €18,039 | €24,169 | +€6,130 | +34.0% |
| Taxes | 450/3 | €6,240 | €7,609 | +€1,369 | +21.9% |
| Remuneration and social security | 454/9 | €11,799 | €16,560 | +€4,761 | +40.4% |
| Other amounts payable | 47/48 | €4,704 | €5,234 | +€530 | +11.3% |
| Remuneration, social security and pensions | 62 | €69,378 | €80,275 | +€10,897 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,806 | €21,195 | +€3,389 | +19.0% |
| Other operating charges | 640/8 | €7,884 | €2,508 | -€5,376 | -68.2% |
| Non-recurring operating charges | 66A | - | €510 | +€510 | |
| Gross operating margin | 9900 | €121,928 | €100,927 | -€21,001 | -17.2% |
| Operating profit (loss) | 9901 | €26,860 | -€3,561 | -€30,421 | |
| Financial income | 75/76B | - | €90 | +€90 | |
| Recurring financial income | 75 | - | €90 | +€90 | |
| Financial charges | 65/66B | €2,980 | €2,586 | -€394 | -13.2% |
| Recurring financial charges | 65 | €2,980 | €2,586 | -€394 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €23,880 | -€6,057 | -€29,937 | |
| Income taxes | 67/77 | €12,460 | €704 | -€11,756 | -94.3% |
| Profit (loss) for the period | 9904 | €11,420 | -€6,761 | -€18,181 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,420 | -€6,761 | -€18,181 |
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 24 October 2026 via checked.be.