AU GOUT’RMAND: what changed
AU GOUT’RMAND
Largest movements
- Receivables within one year +€10,076
up €10,076 (+218%), from €4,613 to €14,689
of which Trade receivables: +€10,370
- Cash -€7,698
down €7,698 (-31.5%), from €24,401 to €16,702
mainly Receivables within one year (-€10,076) and Net result for the year (-€3,927)
- Tangible fixed assets -€4,085
down €4,085 (-23.2%), from €17,625 to €13,541
of which Plant, machinery and equipment: -€2,114
- Profit (loss) carried forward -€3,927
down €3,927, from €3,347 to -€581
- Trade debts +€3,342
up €3,342 (+15.1%), from €22,155 to €25,497
- Other debts -€1,774
down €1,774 (-13.2%), from €13,459 to €11,685
- Tax, wage and social debts +€631
up €631 (+15.0%), from €4,213 to €4,844
of which Remuneration and social security: +€607
- Staff costs +€6,316
up €6,316 (+30.5%), from €20,710 to €27,026
- Gross operating margin -€1,415
down €1,415 (-4.4%), from €32,024 to €30,609
- Taxes -€1,326
no longer reported in 2025 (was €1,326)
- Financial charges -€429
down €429 (-30.2%), from €1,421 to €992
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,174 | €51,445 | -€1,729 | -3.3% |
| Fixed assets | 21/28 | €21,525 | €17,441 | -€4,085 | -19.0% |
| Tangible fixed assets | 22/27 | €17,625 | €13,541 | -€4,085 | -23.2% |
| Plant, machinery and equipment | 23 | €5,965 | €3,852 | -€2,114 | -35.4% |
| Furniture and vehicles | 24 | €10,282 | €8,627 | -€1,656 | -16.1% |
| Other tangible fixed assets | 26 | €1,378 | €1,062 | -€315 | -22.9% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €31,649 | €34,005 | +€2,356 | +7.4% |
| Stocks and contracts in progress | 3 | €566 | €772 | +€206 | +36.3% |
| Stocks | 30/36 | €566 | €772 | +€206 | +36.3% |
| Amounts receivable within one year | 40/41 | €4,613 | €14,689 | +€10,076 | +218% |
| Trade receivables | 40 | €4,319 | €14,689 | +€10,370 | +240% |
| Other amounts receivable | 41 | €294 | - | -€294 | |
| Cash at bank and in hand | 54/58 | €24,401 | €16,702 | -€7,698 | -31.5% |
| Deferred charges and accrued income | 490/1 | €2,069 | €1,841 | -€227 | -11.0% |
| Total equity and liabilities | 10/49 | €53,174 | €51,445 | -€1,729 | -3.3% |
| Equity | 10/15 | €13,347 | €9,419 | -€3,927 | -29.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,347 | -€581 | -€3,927 | |
| Amounts payable | 17/49 | €39,827 | €42,026 | +€2,199 | +5.5% |
| Amounts payable within one year | 42/48 | €39,827 | €42,026 | +€2,199 | +5.5% |
| Trade debts | 44 | €22,155 | €25,497 | +€3,342 | +15.1% |
| Suppliers | 440/4 | €22,155 | €25,497 | +€3,342 | +15.1% |
| Taxes, remuneration and social security | 45 | €4,213 | €4,844 | +€631 | +15.0% |
| Taxes | 450/3 | €1,326 | €1,351 | +€24 | +1.8% |
| Remuneration and social security | 454/9 | €2,886 | €3,493 | +€607 | +21.0% |
| Other amounts payable | 47/48 | €13,459 | €11,685 | -€1,774 | -13.2% |
| Non-recurring operating income | 76A | - | €511 | +€511 | |
| Remuneration, social security and pensions | 62 | €20,710 | €27,026 | +€6,316 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,748 | €5,939 | +€192 | +3.3% |
| Other operating charges | 640/8 | €378 | €642 | +€264 | +69.9% |
| Gross operating margin | 9900 | €32,024 | €30,609 | -€1,415 | -4.4% |
| Operating profit (loss) | 9901 | €5,189 | -€2,998 | -€8,187 | |
| Financial income | 75/76B | - | €62 | +€62 | |
| Recurring financial income | 75 | - | €62 | +€62 | |
| Financial charges | 65/66B | €1,421 | €992 | -€429 | -30.2% |
| Recurring financial charges | 65 | €1,421 | €992 | -€429 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €3,768 | -€3,927 | -€7,695 | |
| Income taxes | 67/77 | €1,326 | - | -€1,326 | |
| Profit (loss) for the period | 9904 | €2,442 | -€3,927 | -€6,369 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,442 | -€3,927 | -€6,369 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.