GAURA-COMPTA: 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.
GAURA-COMPTA
Largest movements
- Cash -€28,927
down €28,927 (-58.2%), from €49,723 to €20,797
mainly Net result for the year (-€20,762) and Other debts (-€20,000)
- Receivables within one year -€12,736
down €12,736 (-16.8%), from €75,887 to €63,151
of which Other amounts receivable: -€11,837
- Tangible fixed assets -€3,556
down €3,556 (-50.7%), from €7,008 to €3,452
- Deferred charges and accrued income +€2,801
up €2,801 (+38.7%), from €7,244 to €10,044
- Profit (loss) carried forward -€20,762
down €20,762 (-87.2%), from -€23,813 to -€44,574
- Other debts -€20,000
down €20,000 (-95.6%), from €20,918 to €918
- Tax, wage and social debts -€1,928
down €1,928 (-4.3%), from €44,828 to €42,900
of which Taxes: -€4,836
- Turnover +€24,022
up €24,022 (+6.7%), from €358,826 to €382,848
- Gross operating margin +€21,935
up €21,935 (+9.5%), from €230,149 to €252,084
- Staff costs -€10,477
down €10,477 (-3.8%), from €279,019 to €268,543
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 | €139,862 | €97,444 | -€42,417 | -30.3% |
| Fixed assets | 21/28 | €7,008 | €3,452 | -€3,556 | -50.7% |
| Tangible fixed assets | 22/27 | €7,008 | €3,452 | -€3,556 | -50.7% |
| Furniture and vehicles | 24 | €7,008 | €3,452 | -€3,556 | -50.7% |
| Current assets | 29/58 | €132,853 | €93,992 | -€38,861 | -29.3% |
| Amounts receivable within one year | 40/41 | €75,887 | €63,151 | -€12,736 | -16.8% |
| Trade receivables | 40 | €60,225 | €59,326 | -€899 | -1.5% |
| Other amounts receivable | 41 | €15,662 | €3,825 | -€11,837 | -75.6% |
| Cash at bank and in hand | 54/58 | €49,723 | €20,797 | -€28,927 | -58.2% |
| Deferred charges and accrued income | 490/1 | €7,244 | €10,044 | +€2,801 | +38.7% |
| Total equity and liabilities | 10/49 | €139,862 | €97,444 | -€42,417 | -30.3% |
| Equity | 10/15 | €54,247 | €33,486 | -€20,762 | -38.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,860 | €71,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,813 | -€44,574 | -€20,762 | -87.2% |
| Amounts payable | 17/49 | €85,614 | €63,959 | -€21,656 | -25.3% |
| Amounts payable within one year | 42/48 | €85,614 | €63,959 | -€21,656 | -25.3% |
| Trade debts | 44 | €19,867 | €20,140 | +€273 | +1.4% |
| Suppliers | 440/4 | €19,867 | €20,140 | +€273 | +1.4% |
| Taxes, remuneration and social security | 45 | €44,828 | €42,900 | -€1,928 | -4.3% |
| Taxes | 450/3 | €18,754 | €13,918 | -€4,836 | -25.8% |
| Remuneration and social security | 454/9 | €26,074 | €28,982 | +€2,908 | +11.2% |
| Other amounts payable | 47/48 | €20,918 | €918 | -€20,000 | -95.6% |
| Turnover | 70 | €358,826 | €382,848 | +€24,022 | +6.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €131,485 | €133,455 | +€1,969 | +1.5% |
| Remuneration, social security and pensions | 62 | €279,019 | €268,543 | -€10,477 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,871 | €3,556 | -€315 | -8.1% |
| Other operating charges | 640/8 | €568 | €500 | -€68 | -12.0% |
| Gross operating margin | 9900 | €230,149 | €252,084 | +€21,935 | +9.5% |
| Operating profit (loss) | 9901 | -€53,309 | -€20,515 | +€32,795 | +61.5% |
| Financial income | 75/76B | €32 | €11 | -€21 | -64.9% |
| Recurring financial income | 75 | €32 | €11 | -€21 | -64.9% |
| Financial charges | 65/66B | €203 | €248 | +€45 | +22.0% |
| Recurring financial charges | 65 | €203 | €248 | +€45 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€53,481 | -€20,751 | +€32,729 | +61.2% |
| Income taxes | 67/77 | - | €11 | +€11 | |
| Profit (loss) for the period | 9904 | -€53,481 | -€20,762 | +€32,719 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,481 | -€20,762 | +€32,719 | +61.2% |
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 4 October 2026 via checked.be.