Ferronnerie Gauniaux Construct: 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.
Ferronnerie Gauniaux Construct
Largest movements
- Receivables within one year -€21,852
down €21,852 (-63.9%), from €34,178 to €12,326
of which Trade receivables: -€29,589
- Deferred charges and accrued income -€10,256
down €10,256 (-87.7%), from €11,692 to €1,436
- Stocks and contracts -€4,592
down €4,592 (-19.6%), from €23,477 to €18,885
of which Contracts in progress: -€7,346
- Cash +€3,141
up €3,141 (+45.7%), from €6,867 to €10,008
mainly Debts after one year (+€23,975) and Receivables within one year (+€21,852)
- Tangible fixed assets -€3,064
down €3,064 (-33.5%), from €9,153 to €6,089
of which Plant, machinery and equipment: -€2,777
- Profit (loss) carried forward -€78,582
down €78,582 (-993%), from -€7,915 to -€86,497
- Debts after one year +€23,975
up €23,975 (+1,016%), from €2,360 to €26,335
- Trade debts +€17,361
up €17,361 (+41.2%), from €42,097 to €59,458
- Other debts -€5,872
down €5,872 (-27.8%), from €21,103 to €15,231
- Current portion of long-term debt +€5,201
up €5,201 (+169%), from €3,085 to €8,286
- Gross operating margin -€90,095
down €90,095 (-99.7%), from €90,354 to €259
- Staff costs -€8,318
down €8,318 (-11.0%), from €75,444 to €67,126
- Financial charges -€1,616
down €1,616 (-23.5%), from €6,863 to €5,247
- Taxes -€1,081
down €1,081, from €1,017 to -€64
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 | €85,625 | €49,002 | -€36,623 | -42.8% |
| Fixed assets | 21/28 | €9,411 | €6,347 | -€3,064 | -32.6% |
| Tangible fixed assets | 22/27 | €9,153 | €6,089 | -€3,064 | -33.5% |
| Plant, machinery and equipment | 23 | €6,402 | €3,625 | -€2,777 | -43.4% |
| Furniture and vehicles | 24 | €2,751 | €2,464 | -€287 | -10.4% |
| Financial fixed assets | 28 | €258 | €258 | = | 0.0% |
| Current assets | 29/58 | €76,214 | €42,655 | -€33,559 | -44.0% |
| Stocks and contracts in progress | 3 | €23,477 | €18,885 | -€4,592 | -19.6% |
| Stocks | 30/36 | €16,131 | €18,885 | +€2,754 | +17.1% |
| Contracts in progress | 37 | €7,346 | - | -€7,346 | |
| Amounts receivable within one year | 40/41 | €34,178 | €12,326 | -€21,852 | -63.9% |
| Trade receivables | 40 | €30,414 | €825 | -€29,589 | -97.3% |
| Other amounts receivable | 41 | €3,764 | €11,501 | +€7,737 | +206% |
| Cash at bank and in hand | 54/58 | €6,867 | €10,008 | +€3,141 | +45.7% |
| Deferred charges and accrued income | 490/1 | €11,692 | €1,436 | -€10,256 | -87.7% |
| Total equity and liabilities | 10/49 | €85,625 | €49,002 | -€36,623 | -42.8% |
| Equity | 10/15 | -€2,915 | -€81,497 | -€78,582 | -2,696% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,915 | -€86,497 | -€78,582 | -993% |
| Amounts payable | 17/49 | €88,540 | €130,499 | +€41,959 | +47.4% |
| Amounts payable after more than one year | 17 | €2,360 | €26,335 | +€23,975 | +1,016% |
| Financial debts | 170/4 | €2,360 | €26,335 | +€23,975 | +1,016% |
| Amounts payable within one year | 42/48 | €86,180 | €102,946 | +€16,766 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €3,085 | €8,286 | +€5,201 | +169% |
| Financial debts | 43 | €702 | - | -€702 | |
| Credit institutions | 430/8 | €702 | - | -€702 | |
| Trade debts | 44 | €42,097 | €59,458 | +€17,361 | +41.2% |
| Suppliers | 440/4 | €42,097 | €59,458 | +€17,361 | +41.2% |
| Taxes, remuneration and social security | 45 | €19,193 | €19,971 | +€778 | +4.1% |
| Taxes | 450/3 | €3,820 | €11,037 | +€7,217 | +189% |
| Remuneration and social security | 454/9 | €15,373 | €8,934 | -€6,439 | -41.9% |
| Other amounts payable | 47/48 | €21,103 | €15,231 | -€5,872 | -27.8% |
| Accrued charges and deferred income | 492/3 | - | €1,218 | +€1,218 | |
| Remuneration, social security and pensions | 62 | €75,444 | €67,126 | -€8,318 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,501 | €5,271 | -€230 | -4.2% |
| Other operating charges | 640/8 | €536 | €1,262 | +€726 | +135% |
| Gross operating margin | 9900 | €90,354 | €259 | -€90,095 | -99.7% |
| Operating profit (loss) | 9901 | €8,873 | -€73,400 | -€82,273 | |
| Financial income | 75/76B | €94 | €1 | -€93 | -98.9% |
| Recurring financial income | 75 | €94 | €1 | -€93 | -98.9% |
| Financial charges | 65/66B | €6,863 | €5,247 | -€1,616 | -23.5% |
| Recurring financial charges | 65 | €6,863 | €5,247 | -€1,616 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €2,104 | -€78,646 | -€80,750 | |
| Income taxes | 67/77 | €1,017 | -€64 | -€1,081 | |
| Profit (loss) for the period | 9904 | €1,087 | -€78,582 | -€79,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,087 | -€78,582 | -€79,669 |
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 28 October 2026 via checked.be.