GOALA: 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.
GOALA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Accrued charges and deferred income +€1.6m
up €1.6m (+362%), from €450,699 to €2.1m
- Profit (loss) carried forward -€988,415
down €988,415 (-9.6%), from -€10.3m to -€11.3m
- Financial charges +€1.2m
up €1.2m (+263%), from €449,951 to €1.6m
- Financial income +€201,665
up €201,665 (+74.3%), from €271,587 to €473,252
- Gross operating margin +€17,146
up €17,146 (+11.1%), from €155,166 to €172,313
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,370,399 | €91,032,859 | +€662,460 | +0.7% |
| Fixed assets | 21/28 | €80,897,415 | €80,897,415 | = | 0.0% |
| Financial fixed assets | 28 | €80,897,415 | €80,897,415 | = | 0.0% |
| Current assets | 29/58 | €9,472,984 | €10,135,443 | +€662,460 | +7.0% |
| Amounts receivable after more than one year | 29 | €6,545,493 | €7,018,575 | +€473,081 | +7.2% |
| Other amounts receivable | 291 | €6,545,493 | €7,018,575 | +€473,081 | +7.2% |
| Amounts receivable within one year | 40/41 | €2,923,845 | €3,098,603 | +€174,758 | +6.0% |
| Trade receivables | 40 | €547,021 | €723,479 | +€176,458 | +32.3% |
| Other amounts receivable | 41 | €2,376,825 | €2,375,124 | -€1,700 | -0.1% |
| Current investments | 50/53 | €3,645 | €1,049 | -€2,596 | -71.2% |
| Cash at bank and in hand | 54/58 | - | €17,216 | +€17,216 | |
| Total equity and liabilities | 10/49 | €90,370,399 | €91,032,859 | +€662,460 | +0.7% |
| Equity | 10/15 | €1,634,598 | €646,184 | -€988,415 | -60.5% |
| Contributions | 10/11 | €11,961,875 | €11,961,875 | = | 0.0% |
| Reserves | 13 | €1,337 | €1,337 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,337 | €1,337 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,337 | €1,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,328,614 | -€11,317,029 | -€988,415 | -9.6% |
| Amounts payable | 17/49 | €88,735,801 | €90,386,675 | +€1.7m | +1.9% |
| Amounts payable after more than one year | 17 | €88,265,468 | €88,280,468 | +€15,000 | 0.0% |
| Other amounts payable | 178/9 | €88,265,468 | €88,280,468 | +€15,000 | 0.0% |
| Amounts payable within one year | 42/48 | €19,634 | €22,665 | +€3,031 | +15.4% |
| Trade debts | 44 | €16,572 | €19,602 | +€3,031 | +18.3% |
| Suppliers | 440/4 | €16,572 | €19,602 | +€3,031 | +18.3% |
| Taxes, remuneration and social security | 45 | €3,063 | €3,063 | = | 0.0% |
| Taxes | 450/3 | €3,063 | €3,063 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €450,699 | €2,083,542 | +€1.6m | +362% |
| Other operating charges | 640/8 | €979 | €1,072 | +€93 | +9.5% |
| Gross operating margin | 9900 | €155,166 | €172,313 | +€17,146 | +11.1% |
| Operating profit (loss) | 9901 | €154,187 | €171,240 | +€17,053 | +11.1% |
| Financial income | 75/76B | €271,587 | €473,252 | +€201,665 | +74.3% |
| Recurring financial income | 75 | €271,587 | €473,252 | +€201,665 | +74.3% |
| Financial charges | 65/66B | €449,951 | €1,632,907 | +€1.2m | +263% |
| Recurring financial charges | 65 | €449,951 | €1,632,907 | +€1.2m | +263% |
| Profit (loss) for the period before taxes | 9903 | -€24,177 | -€988,415 | -€964,238 | -3,988% |
| Profit (loss) for the period | 9904 | -€24,177 | -€988,415 | -€964,238 | -3,988% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,177 | -€988,415 | -€964,238 | -3,988% |
Source: filed annual accounts (NBB), financial years ended 31 October 2022 and 31 October 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.