BUREAU GUISSET: what changed
BUREAU GUISSET
Largest movements
- Receivables within one year -€15,152
down €15,152 (-86.0%), from €17,616 to €2,464
of which Other amounts receivable: -€15,120
- Intangible fixed assets -€5,125
down €5,125 (-50.0%), from €10,250 to €5,125
- Tangible fixed assets +€1,311
new in 2025: €1,311
- Profit (loss) carried forward -€18,674
down €18,674 (-32.8%), from -€56,992 to -€75,666
- Other debts -€5,031
down €5,031 (-27.8%), from €18,114 to €13,084
- Tax, wage and social debts +€4,740
up €4,740 (+10.1%), from €46,751 to €51,490
- Gross operating margin -€102,272
down €102,272 (-54.1%), from €188,977 to €86,705
- Other operating charges -€92,284
down €92,284 (-54.1%), from €170,545 to €78,261
- Taxes -€25,260
down €25,260 (-54.0%), from €46,751 to €21,490
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 | €27,873 | €8,925 | -€18,949 | -68.0% |
| Fixed assets | 21/28 | €10,250 | €6,436 | -€3,814 | -37.2% |
| Intangible fixed assets | 21 | €10,250 | €5,125 | -€5,125 | -50.0% |
| Tangible fixed assets | 22/27 | - | €1,311 | +€1,311 | |
| Furniture and vehicles | 24 | - | €1,311 | +€1,311 | |
| Current assets | 29/58 | €17,623 | €2,489 | -€15,135 | -85.9% |
| Amounts receivable within one year | 40/41 | €17,616 | €2,464 | -€15,152 | -86.0% |
| Trade receivables | 40 | €31 | - | -€31 | |
| Other amounts receivable | 41 | €17,585 | €2,464 | -€15,120 | -86.0% |
| Cash at bank and in hand | 54/58 | €7 | €24 | +€17 | +235% |
| Total equity and liabilities | 10/49 | €27,873 | €8,925 | -€18,949 | -68.0% |
| Equity | 10/15 | -€36,992 | -€55,666 | -€18,674 | -50.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,992 | -€75,666 | -€18,674 | -32.8% |
| Amounts payable | 17/49 | €64,865 | €64,591 | -€274 | -0.4% |
| Amounts payable within one year | 42/48 | €64,865 | €64,591 | -€274 | -0.4% |
| Financial debts | 43 | - | €16 | +€16 | |
| Credit institutions | 430/8 | - | €16 | +€16 | |
| Taxes, remuneration and social security | 45 | €46,751 | €51,490 | +€4,740 | +10.1% |
| Taxes | 450/3 | €46,751 | €51,490 | +€4,740 | +10.1% |
| Other amounts payable | 47/48 | €18,114 | €13,084 | -€5,031 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,125 | €5,327 | +€202 | +3.9% |
| Other operating charges | 640/8 | €170,545 | €78,261 | -€92,284 | -54.1% |
| Gross operating margin | 9900 | €188,977 | €86,705 | -€102,272 | -54.1% |
| Operating profit (loss) | 9901 | €13,307 | €3,117 | -€10,190 | -76.6% |
| Financial charges | 65/66B | €83 | €301 | +€218 | +262% |
| Recurring financial charges | 65 | €83 | €301 | +€218 | +262% |
| Profit (loss) for the period before taxes | 9903 | €13,223 | €2,816 | -€10,408 | -78.7% |
| Income taxes | 67/77 | €46,751 | €21,490 | -€25,260 | -54.0% |
| Profit (loss) for the period | 9904 | -€33,527 | -€18,674 | +€14,853 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,527 | -€18,674 | +€14,853 | +44.3% |
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 5 November 2026 via checked.be.