De Gilde: what changed
Two fiscal 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.
De Gilde
Largest movements
- Cash -€18,788
down €18,788 (-4.8%), from €389,513 to €370,724
mainly Net result for the year (-€23,138) and Receivables within one year (-€966)
- Profit (loss) carried forward -€23,138
down €23,138 (-7.0%), from €330,559 to €307,420
- Tax, wage and social debts +€5,596
up €5,596 (+16.0%), from €35,000 to €40,596
- Gross operating margin -€174,336
down €174,336, from €153,267 to -€21,070
- Taxes -€30,608
down €30,608 (-85.4%), from €35,832 to €5,225
- Other operating charges -€2,077
down €2,077 (-83.9%), from €2,477 to €400
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.
Cash bridge derived
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 | €390,173 | €372,630 | -€17,543 | -4.5% |
| Fixed assets | 21/28 | €533 | €533 | = | 0.0% |
| Tangible fixed assets | 22/27 | €533 | €533 | = | 0.0% |
| Furniture and vehicles | 24 | €533 | €533 | = | 0.0% |
| Current assets | 29/58 | €389,640 | €372,097 | -€17,543 | -4.5% |
| Amounts receivable within one year | 40/41 | €127 | €1,093 | +€966 | +758.7% |
| Other amounts receivable | 41 | €127 | €1,093 | +€966 | +758.7% |
| Cash at bank and in hand | 54/58 | €389,513 | €370,724 | -€18,788 | -4.8% |
| Deferred charges and accrued income | 490/1 | - | €279 | +€279 | |
| Total equity and liabilities | 10/49 | €390,173 | €372,630 | -€17,543 | -4.5% |
| Equity | 10/15 | €354,537 | €331,399 | -€23,138 | -6.5% |
| Contributions | 10/11 | €21,802 | €21,802 | = | 0.0% |
| Capital | 10 | €21,802 | €21,802 | = | 0.0% |
| Issued capital | 100 | €21,802 | €21,802 | = | 0.0% |
| Reserves | 13 | €2,176 | €2,176 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7 | €7 | = | 0.0% |
| Legal reserve | 130 | €7 | €7 | = | 0.0% |
| Distributable reserves | 133 | €2,169 | €2,169 | = | 0.0% |
| Profit (loss) carried forward | 14 | €330,559 | €307,420 | -€23,138 | -7.0% |
| Amounts payable | 17/49 | €35,636 | €41,231 | +€5,596 | +15.7% |
| Amounts payable within one year | 42/48 | €35,636 | €41,231 | +€5,596 | +15.7% |
| Trade debts | 44 | €636 | €636 | = | 0.0% |
| Suppliers | 440/4 | €636 | €636 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €35,000 | €40,596 | +€5,596 | +16.0% |
| Taxes | 450/3 | €35,000 | €40,596 | +€5,596 | +16.0% |
| Non-recurring operating income | 76A | €151,507 | €0 | -€151,507 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178 | €0 | -€178 | -100.0% |
| Other operating charges | 640/8 | €2,477 | €400 | -€2,077 | -83.9% |
| Non-recurring operating charges | 66A | €186 | - | -€186 | |
| Gross operating margin | 9900 | €153,267 | -€21,070 | -€174,336 | |
| Operating profit (loss) | 9901 | €150,427 | -€21,469 | -€171,896 | |
| Financial income | 75/76B | €2,774 | €3,645 | +€871 | +31.4% |
| Recurring financial income | 75 | €2,774 | €3,645 | +€871 | +31.4% |
| Financial charges | 65/66B | €187 | €89 | -€98 | -52.5% |
| Recurring financial charges | 65 | €187 | €89 | -€98 | -52.5% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €153,013 | -€17,914 | -€170,927 | |
| Income taxes | 67/77 | €35,832 | €5,225 | -€30,608 | -85.4% |
| Profit (loss) for the period | 9904 | €117,181 | -€23,138 | -€140,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €117,181 | -€23,138 | -€140,319 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.