GAUFLOMAT: 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.
GAUFLOMAT
Largest movements
- Deferred charges and accrued income -€14,864
down €14,864 (-34.1%), from €43,526 to €28,662
- Reserves +€65,864
up €65,864 (+9.0%), from €735,779 to €801,642
- Current portion of long-term debt -€55,118
down €55,118 (-66.6%), from €82,724 to €27,606
- Debts after one year -€25,517
down €25,517 (-4.5%), from €568,053 to €542,536
of which Financial debts: -€25,517
- Tax, wage and social debts -€18,815
down €18,815 (-91.9%), from €20,474 to €1,659
- Gross operating margin -€277,160
down €277,160 (-62.4%), from €444,453 to €167,293
- Taxes -€86,314
down €86,314 (-71.6%), from €120,474 to €34,159
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 | €1,471,198 | €1,431,056 | -€40,142 | -2.7% |
| Fixed assets | 21/28 | €1,340,894 | €1,331,784 | -€9,111 | -0.7% |
| Tangible fixed assets | 22/27 | €1,340,869 | €1,331,759 | -€9,111 | -0.7% |
| Land and buildings | 22 | €1,192,250 | €1,192,250 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,277 | €3,099 | +€823 | +36.1% |
| Furniture and vehicles | 24 | €30,016 | €13,939 | -€16,077 | -53.6% |
| Other tangible fixed assets | 26 | €116,327 | €122,471 | +€6,144 | +5.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €130,304 | €99,272 | -€31,032 | -23.8% |
| Current investments | 50/53 | €6,843 | - | -€6,843 | |
| Cash at bank and in hand | 54/58 | €79,935 | €70,610 | -€9,324 | -11.7% |
| Deferred charges and accrued income | 490/1 | €43,526 | €28,662 | -€14,864 | -34.1% |
| Total equity and liabilities | 10/49 | €1,471,198 | €1,431,056 | -€40,142 | -2.7% |
| Equity | 10/15 | €755,779 | €821,642 | +€65,864 | +8.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €735,779 | €801,642 | +€65,864 | +9.0% |
| Distributable reserves | 133 | €735,779 | €801,642 | +€65,864 | +9.0% |
| Amounts payable | 17/49 | €715,419 | €609,414 | -€106,006 | -14.8% |
| Amounts payable after more than one year | 17 | €568,053 | €542,536 | -€25,517 | -4.5% |
| Financial debts | 170/4 | €93,053 | €67,536 | -€25,517 | -27.4% |
| Other amounts payable | 178/9 | €475,000 | €475,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €147,367 | €66,620 | -€80,747 | -54.8% |
| Current portion of amounts payable after more than one year | 42 | €82,724 | €27,606 | -€55,118 | -66.6% |
| Trade debts | 44 | €1,339 | €1,835 | +€496 | +37.0% |
| Suppliers | 440/4 | €1,339 | €1,835 | +€496 | +37.0% |
| Taxes, remuneration and social security | 45 | €20,474 | €1,659 | -€18,815 | -91.9% |
| Taxes | 450/3 | €20,474 | €1,659 | -€18,815 | -91.9% |
| Other amounts payable | 47/48 | €42,830 | €35,521 | -€7,309 | -17.1% |
| Accrued charges and deferred income | 492/3 | - | €258 | +€258 | |
| Non-recurring operating income | 76A | €277,394 | - | -€277,394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,835 | €35,810 | -€1,025 | -2.8% |
| Other operating charges | 640/8 | €6,612 | €6,863 | +€251 | +3.8% |
| Gross operating margin | 9900 | €444,453 | €167,293 | -€277,160 | -62.4% |
| Operating profit (loss) | 9901 | €401,006 | €124,620 | -€276,386 | -68.9% |
| Financial income | 75/76B | €858 | - | -€858 | |
| Recurring financial income | 75 | €858 | - | -€858 | |
| Financial charges | 65/66B | €26,150 | €24,598 | -€1,552 | -5.9% |
| Recurring financial charges | 65 | €26,150 | €24,598 | -€1,552 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €375,715 | €100,023 | -€275,692 | -73.4% |
| Income taxes | 67/77 | €120,474 | €34,159 | -€86,314 | -71.6% |
| Profit (loss) for the period | 9904 | €255,241 | €65,864 | -€189,378 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €255,241 | €65,864 | -€189,378 | -74.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.