El Gusto: 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.
El Gusto
Largest movements
- Financial fixed assets +€15,000
new in 2025: €15,000
- Intangible fixed assets -€2,651
down €2,651 (-24.0%), from €11,047 to €8,396
- Receivables within one year +€1,915
up €1,915 (+15.9%), from €12,055 to €13,970
of which Trade receivables: +€5,467
- Other debts +€12,995
new in 2025: €12,995
- Tax, wage and social debts +€4,635
up €4,635 (+141%), from €3,279 to €7,914
of which Remuneration and social security: +€6,630
- Reserves -€4,515
down €4,515 (-100%), from €4,515 to €0
- Trade debts +€1,170
up €1,170 (+11.3%), from €10,377 to €11,547
- Gross operating margin -€9,626
down €9,626 (-99.9%), from €9,635 to €9
- Taxes -€1,289
down €1,289 (-100%), from €1,289 to €0
- Financial income -€816
down €816 (-100%), from €816 to €0
- Depreciation +€698
up €698 (+35.8%), from €1,953 to €2,651
- Financial charges -€441
down €441 (-22.3%), from €1,979 to €1,538
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 | €23,171 | €37,391 | +€14,220 | +61.4% |
| Fixed assets | 21/28 | €11,047 | €23,396 | +€12,349 | +112% |
| Intangible fixed assets | 21 | €11,047 | €8,396 | -€2,651 | -24.0% |
| Financial fixed assets | 28 | - | €15,000 | +€15,000 | |
| Current assets | 29/58 | €12,124 | €13,995 | +€1,871 | +15.4% |
| Amounts receivable within one year | 40/41 | €12,055 | €13,970 | +€1,915 | +15.9% |
| Trade receivables | 40 | €8,281 | €13,748 | +€5,467 | +66.0% |
| Other amounts receivable | 41 | €3,774 | €222 | -€3,552 | -94.1% |
| Cash at bank and in hand | 54/58 | €70 | €25 | -€44 | -63.7% |
| Total equity and liabilities | 10/49 | €23,171 | €37,391 | +€14,220 | +61.4% |
| Equity | 10/15 | €9,515 | €4,936 | -€4,579 | -48.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,515 | €0 | -€4,515 | -100% |
| Distributable reserves | 133 | €4,515 | €0 | -€4,515 | -100% |
| Profit (loss) carried forward | 14 | - | -€64 | -€64 | |
| Amounts payable | 17/49 | €13,656 | €32,456 | +€18,799 | +138% |
| Amounts payable within one year | 42/48 | €13,656 | €32,456 | +€18,799 | +138% |
| Trade debts | 44 | €10,377 | €11,547 | +€1,170 | +11.3% |
| Suppliers | 440/4 | €10,377 | €11,547 | +€1,170 | +11.3% |
| Taxes, remuneration and social security | 45 | €3,279 | €7,914 | +€4,635 | +141% |
| Taxes | 450/3 | €3,279 | €1,284 | -€1,995 | -60.9% |
| Remuneration and social security | 454/9 | - | €6,630 | +€6,630 | |
| Other amounts payable | 47/48 | - | €12,995 | +€12,995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,953 | €2,651 | +€698 | +35.8% |
| Other operating charges | 640/8 | €715 | €400 | -€315 | -44.1% |
| Gross operating margin | 9900 | €9,635 | €9 | -€9,626 | -99.9% |
| Operating profit (loss) | 9901 | €6,967 | -€3,042 | -€10,009 | |
| Financial income | 75/76B | €816 | €0 | -€816 | -100% |
| Recurring financial income | 75 | €816 | €0 | -€816 | -100% |
| Financial charges | 65/66B | €1,979 | €1,538 | -€441 | -22.3% |
| Recurring financial charges | 65 | €1,979 | €1,538 | -€441 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €5,804 | -€4,579 | -€10,384 | |
| Income taxes | 67/77 | €1,289 | €0 | -€1,289 | -100% |
| Profit (loss) for the period | 9904 | €4,515 | -€4,579 | -€9,094 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,515 | -€4,579 | -€9,094 |
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 25 October 2026 via checked.be.