De Gussem: 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.
De Gussem
Largest movements
- Cash +€217,461
up €217,461 (+28538.2%), from €762 to €218,223
mainly Receivables within one year (+€144,123) and Net result for the year (+€51,899)
- Receivables within one year -€144,123
down €144,123 (-99.2%), from €145,273 to €1,150
- Reserves +€129,479
up €129,479 (+354.8%), from €36,497 to €165,976
of which Distributable reserves: +€129,479
- Profit (loss) carried forward -€77,580
no longer reported in 2025 (was €77,580)
- Tax, wage and social debts +€19,858
new in 2025: €19,858
- Financial income +€39,733
up €39,733 (+1105.5%), from €3,594 to €43,327
- Write-downs -€31,797
new in 2025: -€31,797
- Taxes +€19,858
new in 2025: €19,858
- Gross operating margin +€1,489
up €1,489 (+33.3%), from -€4,471 to -€2,982
- Financial charges +€341
up €341 (+775.0%), from €44 to €385
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 | €146,035 | €219,373 | +€73,338 | +50.2% |
| Current assets | 29/58 | €146,035 | €219,373 | +€73,338 | +50.2% |
| Amounts receivable within one year | 40/41 | €145,273 | €1,150 | -€144,123 | -99.2% |
| Other amounts receivable | 41 | €145,273 | €1,150 | -€144,123 | -99.2% |
| Cash at bank and in hand | 54/58 | €762 | €218,223 | +€217,461 | +28538.2% |
| Total equity and liabilities | 10/49 | €146,035 | €219,373 | +€73,338 | +50.2% |
| Equity | 10/15 | €145,064 | €196,963 | +€51,899 | +35.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €36,497 | €165,976 | +€129,479 | +354.8% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €33,398 | €162,877 | +€129,479 | +387.7% |
| Profit (loss) carried forward | 14 | €77,580 | - | -€77,580 | |
| Amounts payable | 17/49 | €971 | €22,410 | +€21,439 | +2207.9% |
| Amounts payable within one year | 42/48 | €971 | €22,410 | +€21,439 | +2207.9% |
| Trade debts | 44 | €787 | €2,368 | +€1,581 | +200.9% |
| Suppliers | 440/4 | €787 | €2,368 | +€1,581 | +200.9% |
| Taxes, remuneration and social security | 45 | - | €19,858 | +€19,858 | |
| Taxes | 450/3 | - | €19,858 | +€19,858 | |
| Other amounts payable | 47/48 | €184 | €184 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€31,797 | -€31,797 | |
| Gross operating margin | 9900 | -€4,471 | -€2,982 | +€1,489 | +33.3% |
| Operating profit (loss) | 9901 | -€4,471 | €28,815 | +€33,286 | |
| Financial income | 75/76B | €3,594 | €43,327 | +€39,733 | +1105.5% |
| Recurring financial income | 75 | €3,594 | €43,327 | +€39,733 | +1105.5% |
| Financial charges | 65/66B | €44 | €385 | +€341 | +775.0% |
| Recurring financial charges | 65 | €44 | €385 | +€341 | +775.0% |
| Profit (loss) for the period before taxes | 9903 | -€921 | €71,757 | +€72,678 | |
| Income taxes | 67/77 | - | €19,858 | +€19,858 | |
| Profit (loss) for the period | 9904 | -€921 | €51,899 | +€52,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€921 | €51,899 | +€52,820 |
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 12 October 2026 via checked.be.