GARANTIS: 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.
GARANTIS
Largest movements
- Cash -€517
down €517 (-25.0%), from €2,065 to €1,548
mainly Net result for the year (-€6,517)
- Profit (loss) carried forward -€6,517
down €6,517 (-375.6%), from -€1,735 to -€8,252
- Contributions +€3,500
up €3,500 (+35.0%), from €10,000 to €13,500
- Other debts +€2,500
up €2,500 (+833.3%), from €300 to €2,800
- Gross operating margin -€4,750
down €4,750 (-276.3%), from -€1,719 to -€6,469
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 | €8,565 | €8,048 | -€517 | -6.0% |
| Current assets | 29/58 | €8,565 | €8,048 | -€517 | -6.0% |
| Amounts receivable within one year | 40/41 | €6,500 | €6,500 | = | 0.0% |
| Other amounts receivable | 41 | €6,500 | €6,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,065 | €1,548 | -€517 | -25.0% |
| Total equity and liabilities | 10/49 | €8,565 | €8,048 | -€517 | -6.0% |
| Equity | 10/15 | €8,265 | €5,248 | -€3,017 | -36.5% |
| Contributions | 10/11 | €10,000 | €13,500 | +€3,500 | +35.0% |
| Outside capital | 11 | €10,000 | €13,500 | +€3,500 | +35.0% |
| Other | 1109/19 | €10,000 | €13,500 | +€3,500 | +35.0% |
| Profit (loss) carried forward | 14 | -€1,735 | -€8,252 | -€6,517 | -375.6% |
| Amounts payable | 17/49 | €300 | €2,800 | +€2,500 | +833.3% |
| Amounts payable within one year | 42/48 | €300 | €2,800 | +€2,500 | +833.3% |
| Other amounts payable | 47/48 | €300 | €2,800 | +€2,500 | +833.3% |
| Gross operating margin | 9900 | -€1,719 | -€6,469 | -€4,750 | -276.3% |
| Operating profit (loss) | 9901 | -€1,719 | -€6,469 | -€4,750 | -276.3% |
| Financial charges | 65/66B | €16 | €48 | +€32 | +200.0% |
| Recurring financial charges | 65 | €16 | €48 | +€32 | +200.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,735 | -€6,517 | -€4,782 | -275.6% |
| Profit (loss) for the period | 9904 | -€1,735 | -€6,517 | -€4,782 | -275.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,735 | -€6,517 | -€4,782 | -275.6% |
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 29 September 2026 via checked.be.