GAURALIASSUR: what changed
GAURALIASSUR
Largest movements
- Cash -€22,507
down €22,507 (-30.4%), from €74,022 to €51,515
mainly Tax, wage and social debts (-€20,797) and Receivables within one year (-€1,186)
- Tax, wage and social debts -€20,797
no longer reported in 2024 (was €20,797)
- Gross operating margin +€1,985
up €1,985 (+96.9%), from -€2,049 to -€64
- Purchases and services -€1,985
down €1,985 (-96.9%), from €2,049 to €64
- Taxes -€1,891
no longer reported in 2024 (was €1,891)
- Other operating charges +€133
up €133 (+30.6%), from €434 to €567
- Financial income +€111
up €111 (+45.7%), from €242 to €353
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,095 | €102,773 | -€21,322 | -17.2% |
| Current assets | 29/58 | €124,095 | €102,773 | -€21,322 | -17.2% |
| Amounts receivable within one year | 40/41 | €50,073 | €51,258 | +€1,186 | +2.4% |
| Trade receivables | 40 | - | €1,080 | +€1,080 | |
| Other amounts receivable | 41 | €50,073 | €50,179 | +€106 | +0.2% |
| Cash at bank and in hand | 54/58 | €74,022 | €51,515 | -€22,507 | -30.4% |
| Total equity and liabilities | 10/49 | €124,095 | €102,773 | -€21,322 | -17.2% |
| Equity | 10/15 | €84,362 | €84,055 | -€307 | -0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,154 | €51,154 | = | 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 | €49,294 | €49,294 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,008 | €26,702 | -€307 | -1.1% |
| Amounts payable | 17/49 | €39,733 | €18,718 | -€21,015 | -52.9% |
| Amounts payable within one year | 42/48 | €37,733 | €16,718 | -€21,015 | -55.7% |
| Trade debts | 44 | €218 | - | -€218 | |
| Suppliers | 440/4 | €218 | - | -€218 | |
| Taxes, remuneration and social security | 45 | €20,797 | - | -€20,797 | |
| Taxes | 450/3 | €20,797 | - | -€20,797 | |
| Other amounts payable | 47/48 | €16,718 | €16,718 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,049 | €64 | -€1,985 | -96.9% |
| Other operating charges | 640/8 | €434 | €567 | +€133 | +30.6% |
| Gross operating margin | 9900 | -€2,049 | -€64 | +€1,985 | +96.9% |
| Operating profit (loss) | 9901 | -€2,484 | -€631 | +€1,852 | +74.6% |
| Financial income | 75/76B | €242 | €353 | +€111 | +45.7% |
| Recurring financial income | 75 | €242 | €353 | +€111 | +45.7% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,265 | -€307 | +€1,959 | +86.5% |
| Income taxes | 67/77 | €1,891 | - | -€1,891 | |
| Profit (loss) for the period | 9904 | -€4,156 | -€307 | +€3,849 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,156 | -€307 | +€3,849 | +92.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.