GAUDIO: 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.
GAUDIO
Largest movements
- Tangible fixed assets -€2,772
down €2,772 (-55.7%), from €4,980 to €2,208
of which Plant, machinery and equipment: -€2,089
- Deferred charges and accrued income +€1,849
up €1,849 (+372%), from €497 to €2,347
- Cash -€1,586
down €1,586 (-1.7%), from €90,654 to €89,068
mainly Deferred charges and accrued income (-€1,849) and Trade debts (-€1,763)
- Trade debts -€1,763
down €1,763 (-38.2%), from €4,610 to €2,847
- Other debts -€1,532
down €1,532 (-52.5%), from €2,918 to €1,385
- Gross operating margin -€4,944
down €4,944 (-19.1%), from €25,913 to €20,969
- Other operating charges -€1,371
down €1,371 (-74.6%), from €1,838 to €467
- Staff costs -€940
down €940 (-5.7%), from €16,556 to €15,616
- Financial charges -€412
down €412 (-16.3%), from €2,524 to €2,113
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 | €100,041 | €97,308 | -€2,733 | -2.7% |
| Fixed assets | 21/28 | €4,980 | €2,208 | -€2,772 | -55.7% |
| Tangible fixed assets | 22/27 | €4,980 | €2,208 | -€2,772 | -55.7% |
| Plant, machinery and equipment | 23 | €3,935 | €1,846 | -€2,089 | -53.1% |
| Furniture and vehicles | 24 | €1,046 | €362 | -€684 | -65.4% |
| Current assets | 29/58 | €95,061 | €95,101 | +€39 | 0.0% |
| Stocks and contracts in progress | 3 | €2,206 | €2,740 | +€535 | +24.2% |
| Stocks | 30/36 | €2,206 | €2,740 | +€535 | +24.2% |
| Amounts receivable within one year | 40/41 | €1,704 | €945 | -€759 | -44.5% |
| Trade receivables | 40 | €1,704 | €945 | -€759 | -44.5% |
| Cash at bank and in hand | 54/58 | €90,654 | €89,068 | -€1,586 | -1.7% |
| Deferred charges and accrued income | 490/1 | €497 | €2,347 | +€1,849 | +372% |
| Total equity and liabilities | 10/49 | €100,041 | €97,308 | -€2,733 | -2.7% |
| Equity | 10/15 | €88,654 | €88,705 | +€51 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,933 | €49,933 | = | 0.0% |
| Distributable reserves | 133 | €49,933 | €49,933 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,121 | €20,172 | +€51 | +0.3% |
| Amounts payable | 17/49 | €11,388 | €8,604 | -€2,784 | -24.4% |
| Amounts payable within one year | 42/48 | €11,177 | €8,604 | -€2,573 | -23.0% |
| Trade debts | 44 | €4,610 | €2,847 | -€1,763 | -38.2% |
| Suppliers | 440/4 | €4,610 | €2,847 | -€1,763 | -38.2% |
| Taxes, remuneration and social security | 45 | €3,649 | €4,371 | +€722 | +19.8% |
| Taxes | 450/3 | €2,430 | €2,449 | +€19 | +0.8% |
| Remuneration and social security | 454/9 | €1,220 | €1,922 | +€703 | +57.6% |
| Other amounts payable | 47/48 | €2,918 | €1,385 | -€1,532 | -52.5% |
| Accrued charges and deferred income | 492/3 | €211 | - | -€211 | |
| Remuneration, social security and pensions | 62 | €16,556 | €15,616 | -€940 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,017 | €2,772 | -€245 | -8.1% |
| Other operating charges | 640/8 | €1,838 | €467 | -€1,371 | -74.6% |
| Gross operating margin | 9900 | €25,913 | €20,969 | -€4,944 | -19.1% |
| Operating profit (loss) | 9901 | €4,501 | €2,113 | -€2,389 | -53.1% |
| Financial income | 75/76B | €40 | €51 | +€11 | +26.4% |
| Recurring financial income | 75 | €40 | €51 | +€11 | +26.4% |
| Financial charges | 65/66B | €2,524 | €2,113 | -€412 | -16.3% |
| Recurring financial charges | 65 | €2,524 | €2,113 | -€412 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €2,017 | €51 | -€1,966 | -97.5% |
| Profit (loss) for the period | 9904 | €2,017 | €51 | -€1,966 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,017 | €51 | -€1,966 | -97.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.