Gaumi: 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.
Gaumi
Largest movements
- Receivables within one year -€43,243
down €43,243 (-8.6%), from €503,694 to €460,452
of which Trade receivables: -€75,536
- Profit (loss) carried forward -€33,609
down €33,609 (-26.1%), from €128,589 to €94,980
- Advances received -€18,636
no longer reported in 2025 (was €18,636)
- Tax, wage and social debts +€6,300
up €6,300 (+10,718%), from €59 to €6,359
- Gross operating margin -€35,322
down €35,322 (-851%), from -€4,149 to -€39,471
- Taxes -€32,610
no longer reported in 2025 (was €32,610)
- Depreciation -€5,331
down €5,331 (-73.5%), from €7,250 to €1,919
- Financial income +€3,338
up €3,338 (+67.3%), from €4,957 to €8,295
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 | €544,769 | €502,068 | -€42,702 | -7.8% |
| Fixed assets | 21/28 | €30,716 | €28,797 | -€1,919 | -6.2% |
| Tangible fixed assets | 22/27 | €15,716 | €13,797 | -€1,919 | -12.2% |
| Plant, machinery and equipment | 23 | €14,666 | €13,333 | -€1,333 | -9.1% |
| Furniture and vehicles | 24 | €696 | €464 | -€232 | -33.3% |
| Other tangible fixed assets | 26 | €354 | - | -€354 | |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €514,054 | €473,271 | -€40,783 | -7.9% |
| Amounts receivable within one year | 40/41 | €503,694 | €460,452 | -€43,243 | -8.6% |
| Trade receivables | 40 | €180,250 | €104,714 | -€75,536 | -41.9% |
| Other amounts receivable | 41 | €323,445 | €355,738 | +€32,294 | +10.0% |
| Cash at bank and in hand | 54/58 | €10,359 | €12,819 | +€2,460 | +23.7% |
| Total equity and liabilities | 10/49 | €544,769 | €502,068 | -€42,702 | -7.8% |
| Equity | 10/15 | €403,589 | €369,980 | -€33,609 | -8.3% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,589 | €94,980 | -€33,609 | -26.1% |
| Amounts payable | 17/49 | €141,180 | €132,088 | -€9,093 | -6.4% |
| Amounts payable within one year | 42/48 | €141,180 | €132,088 | -€9,093 | -6.4% |
| Trade debts | 44 | €122,486 | €125,729 | +€3,243 | +2.6% |
| Suppliers | 440/4 | €122,486 | €125,729 | +€3,243 | +2.6% |
| Advances received on contracts in progress | 46 | €18,636 | - | -€18,636 | |
| Taxes, remuneration and social security | 45 | €59 | €6,359 | +€6,300 | +10,718% |
| Taxes | 450/3 | €59 | €6,359 | +€6,300 | +10,718% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,250 | €1,919 | -€5,331 | -73.5% |
| Other operating charges | 640/8 | €115 | €356 | +€241 | +210% |
| Gross operating margin | 9900 | -€4,149 | -€39,471 | -€35,322 | -851% |
| Operating profit (loss) | 9901 | -€11,514 | -€41,746 | -€30,233 | -263% |
| Financial income | 75/76B | €4,957 | €8,295 | +€3,338 | +67.3% |
| Recurring financial income | 75 | €4,957 | €8,295 | +€3,338 | +67.3% |
| Financial charges | 65/66B | €192 | €157 | -€35 | -18.1% |
| Recurring financial charges | 65 | €192 | €157 | -€35 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,749 | -€33,609 | -€26,860 | -398% |
| Income taxes | 67/77 | €32,610 | - | -€32,610 | |
| Profit (loss) for the period | 9904 | -€39,359 | -€33,609 | +€5,750 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,359 | -€33,609 | +€5,750 | +14.6% |
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 25 October 2026 via checked.be.