G-U-I-D-O surfaces: what changed
What changed
G-U-I-D-O surfaces
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€1,981
2024 · -€17,519+€19,501
Equity
€14,783
2024 · €12,802+€1,981
Cash
€16,343
2024 · €20,772-€4,429
Balance sheet total
€121,634
2024 · €160,197-€38,563
Largest movements
Assets
- Tangible fixed assets -€30,937
down €30,937 (-25.0%), from €123,517 to €92,580
of which Land and buildings: -€19,358
- Cash -€4,429
down €4,429 (-21.3%), from €20,772 to €16,343
mainly Current portion of long-term debt (-€20,395) and Short-term financial debts (-€17,251)
- Deferred charges and accrued income -€4,138
down €4,138 (-88.4%), from €4,681 to €543
Equity and liabilities
- Current portion of long-term debt -€20,395
down €20,395 (-34.5%), from €59,193 to €38,798
- Short-term financial debts -€17,251
no longer reported in 2025 (was €17,251)
- Trade debts -€2,065
down €2,065 (-9.2%), from €22,523 to €20,457
- Profit (loss) carried forward +€1,981
up €1,981 (+16.2%), from -€12,198 to -€10,217
Income statement
- Gross operating margin +€32,465
up €32,465 (+125%), from €25,918 to €58,383
- Taxes +€1,251
up €1,251 (+444%), from €282 to €1,533
- Depreciation +€1,073
up €1,073 (+3.5%), from €30,447 to €31,520
- Other operating charges +€916
up €916 (+21.7%), from €4,214 to €5,129
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€17,519
Gross operating margin
+€32,465
Staff costs
+€174
Depreciation
-€1,073
Other operating charges
-€916
Other operating items
-€9,426
Financial income
-€4
Financial charges
-€468
Taxes
-€1,251
Result 2025
€1,981
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€34,907
Investment
-€583
Financing
-€38,753
Cash 2024
€20,772
From operations (derived)
+€34,907
Net result for the year
+€1,981
Depreciation
+€31,520
Stocks and contracts
+€418
Receivables within one year
-€1,359
Deferred charges and accrued income
+€4,138
Trade debts
-€2,065
Tax, wage and social debts
-€139
Other debts
+€852
Accrued charges and deferred income
-€439
Investment (derived)
-€583
Investment in fixed assets (net)
-€583
Financing
-€38,753
Debts after one year
-€1,108
Current portion of long-term debt
-€20,395
Short-term financial debts
-€17,251
Cash 2025
€16,343
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,197 | €121,634 | -€38,563 | -24.1% |
| Fixed assets | 21/28 | €123,765 | €92,828 | -€30,937 | -25.0% |
| Tangible fixed assets | 22/27 | €123,517 | €92,580 | -€30,937 | -25.0% |
| Land and buildings | 22 | €74,040 | €54,682 | -€19,358 | -26.1% |
| Plant, machinery and equipment | 23 | €5,548 | €4,937 | -€611 | -11.0% |
| Furniture and vehicles | 24 | €16,452 | €12,148 | -€4,305 | -26.2% |
| Leasing and similar rights | 25 | €27,477 | €20,813 | -€6,664 | -24.3% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €36,432 | €28,806 | -€7,626 | -20.9% |
| Stocks and contracts in progress | 3 | €2,602 | €2,183 | -€418 | -16.1% |
| Stocks | 30/36 | €2,602 | €2,183 | -€418 | -16.1% |
| Amounts receivable within one year | 40/41 | €8,378 | €9,737 | +€1,359 | +16.2% |
| Trade receivables | 40 | €8,310 | €7,560 | -€751 | -9.0% |
| Other amounts receivable | 41 | €68 | €2,177 | +€2,109 | +3,097% |
| Cash at bank and in hand | 54/58 | €20,772 | €16,343 | -€4,429 | -21.3% |
| Deferred charges and accrued income | 490/1 | €4,681 | €543 | -€4,138 | -88.4% |
| Total equity and liabilities | 10/49 | €160,197 | €121,634 | -€38,563 | -24.1% |
| Equity | 10/15 | €12,802 | €14,783 | +€1,981 | +15.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,198 | -€10,217 | +€1,981 | +16.2% |
| Amounts payable | 17/49 | €147,395 | €106,851 | -€40,544 | -27.5% |
| Amounts payable after more than one year | 17 | €43,989 | €42,881 | -€1,108 | -2.5% |
| Financial debts | 170/4 | €43,989 | €42,881 | -€1,108 | -2.5% |
| Amounts payable within one year | 42/48 | €102,967 | €63,970 | -€38,998 | -37.9% |
| Current portion of amounts payable after more than one year | 42 | €59,193 | €38,798 | -€20,395 | -34.5% |
| Financial debts | 43 | €17,251 | - | -€17,251 | |
| Credit institutions | 430/8 | €17,251 | - | -€17,251 | |
| Trade debts | 44 | €22,523 | €20,457 | -€2,065 | -9.2% |
| Suppliers | 440/4 | €22,523 | €20,457 | -€2,065 | -9.2% |
| Taxes, remuneration and social security | 45 | €2,633 | €2,494 | -€139 | -5.3% |
| Taxes | 450/3 | €1,060 | €2,494 | +€1,434 | +135% |
| Remuneration and social security | 454/9 | €1,572 | - | -€1,572 | |
| Other amounts payable | 47/48 | €1,368 | €2,220 | +€852 | +62.3% |
| Accrued charges and deferred income | 492/3 | €439 | - | -€439 | |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €432 | €259 | -€174 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,447 | €31,520 | +€1,073 | +3.5% |
| Other operating charges | 640/8 | €4,214 | €5,129 | +€916 | +21.7% |
| Non-recurring operating charges | 66A | - | €9,426 | +€9,426 | |
| Gross operating margin | 9900 | €25,918 | €58,383 | +€32,465 | +125% |
| Operating profit (loss) | 9901 | -€9,175 | €12,049 | +€21,224 | |
| Financial income | 75/76B | €60 | €56 | -€4 | -7.2% |
| Recurring financial income | 75 | €60 | €56 | -€4 | -7.2% |
| Financial charges | 65/66B | €8,123 | €8,590 | +€468 | +5.8% |
| Recurring financial charges | 65 | €8,123 | €8,590 | +€468 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,238 | €3,514 | +€20,752 | |
| Income taxes | 67/77 | €282 | €1,533 | +€1,251 | +444% |
| Profit (loss) for the period | 9904 | -€17,519 | €1,981 | +€19,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,519 | €1,981 | +€19,501 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.