GAUF KID'S: 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.
GAUF KID'S
Largest movements
- Receivables after one year +€32,478
up €32,478 (+4.9%), from €667,923 to €700,401
- Cash -€10,432
down €10,432 (-90.5%), from €11,529 to €1,096
mainly Receivables after one year (-€32,478) and Receivables within one year (-€320)
- Reserves +€13,000
up €13,000 (+3.1%), from €414,143 to €427,143
of which Distributable reserves: +€13,000
- Gross operating margin -€2,140
down €2,140 (-125%), from -€1,716 to -€3,856
- Financial income +€1,633
up €1,633 (+7.2%), from €22,708 to €24,342
- Financial charges -€925
down €925 (-23.0%), from €4,030 to €3,105
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Taxes +€110
up €110 (+2.4%), from €4,517 to €4,627
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 | €705,533 | €727,899 | +€22,366 | +3.2% |
| Current assets | 29/58 | €705,533 | €727,899 | +€22,366 | +3.2% |
| Amounts receivable after more than one year | 29 | €667,923 | €700,401 | +€32,478 | +4.9% |
| Other amounts receivable | 291 | €667,923 | €700,401 | +€32,478 | +4.9% |
| Amounts receivable within one year | 40/41 | €26,082 | €26,402 | +€320 | +1.2% |
| Other amounts receivable | 41 | €26,082 | €26,402 | +€320 | +1.2% |
| Cash at bank and in hand | 54/58 | €11,529 | €1,096 | -€10,432 | -90.5% |
| Total equity and liabilities | 10/49 | €705,533 | €727,899 | +€22,366 | +3.2% |
| Equity | 10/15 | €421,419 | €434,174 | +€12,754 | +3.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €414,143 | €427,143 | +€13,000 | +3.1% |
| Tax-exempt reserves | 132 | €262,143 | €262,143 | = | 0.0% |
| Distributable reserves | 133 | €152,000 | €165,000 | +€13,000 | +8.6% |
| Profit (loss) carried forward | 14 | €276 | €30 | -€246 | -89.1% |
| Provisions and deferred taxes | 16 | €78,448 | €78,448 | = | 0.0% |
| Deferred taxes | 168 | €78,448 | €78,448 | = | 0.0% |
| Amounts payable | 17/49 | €205,666 | €215,278 | +€9,612 | +4.7% |
| Amounts payable after more than one year | 17 | €200,992 | €204,007 | +€3,015 | +1.5% |
| Financial debts | 170/4 | €200,992 | €204,007 | +€3,015 | +1.5% |
| Amounts payable within one year | 42/48 | €4,674 | €11,271 | +€6,597 | +141% |
| Trade debts | 44 | €157 | €2,128 | +€1,970 | +1,252% |
| Suppliers | 440/4 | €157 | €2,128 | +€1,970 | +1,252% |
| Taxes, remuneration and social security | 45 | €4,517 | €9,144 | +€4,627 | +102% |
| Taxes | 450/3 | €4,517 | €9,144 | +€4,627 | +102% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€1,716 | -€3,856 | -€2,140 | -125% |
| Operating profit (loss) | 9901 | -€2,103 | -€3,856 | -€1,752 | -83.3% |
| Financial income | 75/76B | €22,708 | €24,342 | +€1,633 | +7.2% |
| Recurring financial income | 75 | €22,708 | €24,342 | +€1,633 | +7.2% |
| Financial charges | 65/66B | €4,030 | €3,105 | -€925 | -23.0% |
| Recurring financial charges | 65 | €4,030 | €3,105 | -€925 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €16,575 | €17,381 | +€806 | +4.9% |
| Income taxes | 67/77 | €4,517 | €4,627 | +€110 | +2.4% |
| Profit (loss) for the period | 9904 | €12,058 | €12,754 | +€696 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,058 | €12,754 | +€696 | +5.8% |
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 27 October 2026 via checked.be.