CHEZ GUS: 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 GUS
Largest movements
- Receivables within one year +€9,464
up €9,464 (+76.1%), from €12,436 to €21,900
of which Trade receivables: +€5,459
- Tangible fixed assets +€2,900
up €2,900 (+4.8%), from €59,831 to €62,731
of which Land and buildings: +€7,895
- Stocks and contracts +€2,741
new in 2025: €2,741
- Cash -€1,052
down €1,052 (-10.8%), from €9,778 to €8,726
mainly Investment in fixed assets (net) (-€14,378) and Receivables within one year (-€9,464)
- Trade debts +€9,224
up €9,224 (+171%), from €5,393 to €14,618
- Profit (loss) carried forward +€8,655
up €8,655 (+23.7%), from €36,512 to €45,167
- Debts after one year -€6,443
down €6,443 (-25.4%), from €25,369 to €18,926
- Accrued charges and deferred income +€2,564
new in 2025: €2,564
- Turnover +€71,943
up €71,943 (+19.1%), from €376,197 to €448,140
- Purchases and services +€67,263
up €67,263 (+24.2%), from €277,723 to €344,986
- Staff costs +€15,158
up €15,158 (+25.8%), from €58,826 to €73,984
- Taxes +€5,693
up €5,693 (+4,621%), from €123 to €5,816
- Gross operating margin +€4,680
up €4,680 (+4.8%), from €98,474 to €103,154
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 | €83,209 | €97,439 | +€14,230 | +17.1% |
| Fixed assets | 21/28 | €59,831 | €62,731 | +€2,900 | +4.8% |
| Tangible fixed assets | 22/27 | €59,831 | €62,731 | +€2,900 | +4.8% |
| Land and buildings | 22 | - | €7,895 | +€7,895 | |
| Plant, machinery and equipment | 23 | €6,278 | €3,800 | -€2,478 | -39.5% |
| Furniture and vehicles | 24 | €148 | €5,004 | +€4,855 | +3,270% |
| Other tangible fixed assets | 26 | €53,404 | €46,033 | -€7,372 | -13.8% |
| Current assets | 29/58 | €23,378 | €34,708 | +€11,330 | +48.5% |
| Stocks and contracts in progress | 3 | - | €2,741 | +€2,741 | |
| Stocks | 30/36 | - | €2,741 | +€2,741 | |
| Amounts receivable within one year | 40/41 | €12,436 | €21,900 | +€9,464 | +76.1% |
| Trade receivables | 40 | €2,151 | €7,610 | +€5,459 | +254% |
| Other amounts receivable | 41 | €10,284 | €14,290 | +€4,005 | +38.9% |
| Cash at bank and in hand | 54/58 | €9,778 | €8,726 | -€1,052 | -10.8% |
| Deferred charges and accrued income | 490/1 | €1,165 | €1,341 | +€177 | +15.2% |
| Total equity and liabilities | 10/49 | €83,209 | €97,439 | +€14,230 | +17.1% |
| Equity | 10/15 | €39,512 | €48,167 | +€8,655 | +21.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,512 | €45,167 | +€8,655 | +23.7% |
| Amounts payable | 17/49 | €43,697 | €49,272 | +€5,575 | +12.8% |
| Amounts payable after more than one year | 17 | €25,369 | €18,926 | -€6,443 | -25.4% |
| Financial debts | 170/4 | €25,369 | €18,926 | -€6,443 | -25.4% |
| Amounts payable within one year | 42/48 | €18,328 | €27,782 | +€9,453 | +51.6% |
| Current portion of amounts payable after more than one year | 42 | €6,831 | €6,979 | +€148 | +2.2% |
| Trade debts | 44 | €5,393 | €14,618 | +€9,224 | +171% |
| Suppliers | 440/4 | €5,393 | €14,618 | +€9,224 | +171% |
| Taxes, remuneration and social security | 45 | €5,639 | €5,771 | +€132 | +2.3% |
| Taxes | 450/3 | €2,174 | €2,306 | +€132 | +6.1% |
| Remuneration and social security | 454/9 | €3,465 | €3,465 | = | 0.0% |
| Other amounts payable | 47/48 | €465 | €414 | -€51 | -11.0% |
| Accrued charges and deferred income | 492/3 | - | €2,564 | +€2,564 | |
| Turnover | 70 | €376,197 | €448,140 | +€71,943 | +19.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €277,723 | €344,986 | +€67,263 | +24.2% |
| Remuneration, social security and pensions | 62 | €58,826 | €73,984 | +€15,158 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,598 | €11,478 | +€2,881 | +33.5% |
| Other operating charges | 640/8 | €1,235 | €1,539 | +€304 | +24.6% |
| Gross operating margin | 9900 | €98,474 | €103,154 | +€4,680 | +4.8% |
| Operating profit (loss) | 9901 | €29,815 | €16,153 | -€13,662 | -45.8% |
| Financial charges | 65/66B | €1,225 | €1,681 | +€456 | +37.2% |
| Recurring financial charges | 65 | €1,225 | €1,681 | +€456 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €28,590 | €14,471 | -€14,118 | -49.4% |
| Income taxes | 67/77 | €123 | €5,816 | +€5,693 | +4,621% |
| Profit (loss) for the period | 9904 | €28,467 | €8,655 | -€19,811 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,467 | €8,655 | -€19,811 | -69.6% |
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 16 October 2026 via checked.be.