Chez Guigui: 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.
Chez Guigui
Largest movements
- Receivables within one year -€52,212
down €52,212 (-99.9%), from €52,265 to €53
of which Other amounts receivable: -€31,712
- Profit (loss) carried forward -€51,997
down €51,997, from €39,990 to -€12,008
- Contributions +€1,860
up €1,860 (+30.0%), from €6,200 to €8,060
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Gross operating margin -€19,126
no longer reported in 2025 (was €19,126)
- Write-downs +€12,750
new in 2025: €12,750
- Financial income -€1,840
no longer reported in 2025 (was €1,840)
- Other operating charges -€388
no longer reported in 2025 (was €388)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,498 | €53 | -€52,446 | -99.9% |
| Fixed assets | 21/28 | €234 | - | -€234 | |
| Tangible fixed assets | 22/27 | €234 | - | -€234 | |
| Plant, machinery and equipment | 23 | €234 | - | -€234 | |
| Current assets | 29/58 | €52,265 | €53 | -€52,212 | -99.9% |
| Amounts receivable within one year | 40/41 | €52,265 | €53 | -€52,212 | -99.9% |
| Trade receivables | 40 | €20,500 | - | -€20,500 | |
| Other amounts receivable | 41 | €31,765 | €53 | -€31,712 | -99.8% |
| Total equity and liabilities | 10/49 | €52,498 | €53 | -€52,446 | -99.9% |
| Equity | 10/15 | €48,050 | -€3,948 | -€51,997 | |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €39,990 | -€12,008 | -€51,997 | |
| Amounts payable | 17/49 | €4,449 | €4,000 | -€449 | -10.1% |
| Amounts payable within one year | 42/48 | €4,449 | €4,000 | -€449 | -10.1% |
| Trade debts | 44 | €449 | - | -€449 | |
| Suppliers | 440/4 | €449 | - | -€449 | |
| Other amounts payable | 47/48 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €234 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,750 | +€12,750 | |
| Other operating charges | 640/8 | €388 | - | -€388 | |
| Non-recurring operating charges | 66A | - | €39,013 | +€39,013 | |
| Gross operating margin | 9900 | €19,126 | - | -€19,126 | |
| Operating profit (loss) | 9901 | €18,505 | -€51,997 | -€70,502 | |
| Financial income | 75/76B | €1,840 | - | -€1,840 | |
| Recurring financial income | 75 | €1,840 | - | -€1,840 | |
| Financial charges | 65/66B | €157 | - | -€157 | |
| Recurring financial charges | 65 | €157 | - | -€157 | |
| Profit (loss) for the period before taxes | 9903 | €20,187 | -€51,997 | -€72,184 | |
| Profit (loss) for the period | 9904 | €20,187 | -€51,997 | -€72,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,187 | -€51,997 | -€72,184 |
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 22 October 2026 via checked.be.