GAUDELISA: 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.
GAUDELISA
Largest movements
- Cash +€7,020
up €7,020 (+14.6%), from €48,018 to €55,038
mainly Net result for the year (+€8,775) and Tax, wage and social debts (+€1,947)
- Receivables within one year +€2,346
up €2,346 (+142.5%), from €1,646 to €3,991
of which Trade receivables: +€2,570
- Deferred charges and accrued income +€1,318
new in 2025: €1,318
- Tangible fixed assets -€1,283
down €1,283 (-50.4%), from €2,546 to €1,263
of which Plant, machinery and equipment: -€1,108
- Profit (loss) carried forward +€8,775
up €8,775 (+5.5%), from -€158,240 to -€149,465
- Tax, wage and social debts +€1,947
new in 2025: €1,947
- Other debts -€775
down €775 (-0.4%), from €193,693 to €192,918
- Gross operating margin -€218,700
down €218,700 (-95.3%), from €229,410 to €10,710
- Financial charges -€21,773
down €21,773 (-99.4%), from €21,905 to €132
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 | €54,709 | €64,110 | +€9,401 | +17.2% |
| Fixed assets | 21/28 | €5,046 | €3,763 | -€1,283 | -25.4% |
| Tangible fixed assets | 22/27 | €2,546 | €1,263 | -€1,283 | -50.4% |
| Plant, machinery and equipment | 23 | €1,992 | €885 | -€1,108 | -55.6% |
| Furniture and vehicles | 24 | €554 | €378 | -€175 | -31.7% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €49,664 | €60,347 | +€10,684 | +21.5% |
| Amounts receivable within one year | 40/41 | €1,646 | €3,991 | +€2,346 | +142.5% |
| Trade receivables | 40 | €1,421 | €3,991 | +€2,570 | +180.8% |
| Other amounts receivable | 41 | €224 | - | -€224 | |
| Cash at bank and in hand | 54/58 | €48,018 | €55,038 | +€7,020 | +14.6% |
| Deferred charges and accrued income | 490/1 | - | €1,318 | +€1,318 | |
| Total equity and liabilities | 10/49 | €54,709 | €64,110 | +€9,401 | +17.2% |
| Equity | 10/15 | -€139,690 | -€130,915 | +€8,775 | +6.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,240 | -€149,465 | +€8,775 | +5.5% |
| Amounts payable | 17/49 | €194,399 | €195,025 | +€626 | +0.3% |
| Amounts payable within one year | 42/48 | €194,399 | €195,025 | +€626 | +0.3% |
| Trade debts | 44 | €706 | €160 | -€546 | -77.4% |
| Suppliers | 440/4 | €706 | €160 | -€546 | -77.4% |
| Taxes, remuneration and social security | 45 | - | €1,947 | +€1,947 | |
| Taxes | 450/3 | - | €1,947 | +€1,947 | |
| Other amounts payable | 47/48 | €193,693 | €192,918 | -€775 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,391 | €1,283 | -€108 | -7.8% |
| Other operating charges | 640/8 | €1,147 | €528 | -€620 | -54.0% |
| Gross operating margin | 9900 | €229,410 | €10,710 | -€218,700 | -95.3% |
| Operating profit (loss) | 9901 | €226,872 | €8,899 | -€217,973 | -96.1% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €21,905 | €132 | -€21,773 | -99.4% |
| Recurring financial charges | 65 | €21,905 | €132 | -€21,773 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €204,967 | €8,775 | -€196,192 | -95.7% |
| Profit (loss) for the period | 9904 | €204,967 | €8,775 | -€196,192 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €204,967 | €8,775 | -€196,192 | -95.7% |
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 7 October 2026 via checked.be.