GAUSS: 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.
GAUSS
Largest movements
- Financial fixed assets -€1.0m
down €1.0m (-12.2%), from €8.5m to €7.5m
- Receivables within one year +€339,077
up €339,077 (+263.0%), from €128,949 to €468,026
of which Trade receivables: +€222,596
- Cash -€201,189
down €201,189 (-58.2%), from €345,914 to €144,725
mainly Debts after one year (-€1.5m) and Tax, wage and social debts (-€874,884)
- Receivables after one year -€111,404
down €111,404 (-35.9%), from €310,404 to €199,000
- Debts after one year -€1.5m
down €1.5m (-56.4%), from €2.6m to €1.1m
of which Other amounts payable: -€750,000
- Tax, wage and social debts -€874,884
down €874,884 (-74.6%), from €1.2m to €297,884
- Profit (loss) carried forward +€729,192
up €729,192 (+26.4%), from €2.8m to €3.5m
- Short-term financial debts +€562,500
up €562,500 (+450.0%), from €125,000 to €687,500
- Gross operating margin -€1.1m
down €1.1m (-49.4%), from €2.1m to €1.1m
- Taxes -€284,058
down €284,058 (-51.7%), from €549,501 to €265,443
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 | €9,322,040 | €8,305,532 | -€1.0m | -10.9% |
| Fixed assets | 21/28 | €8,532,064 | €7,490,124 | -€1.0m | -12.2% |
| Financial fixed assets | 28 | €8,532,064 | €7,490,124 | -€1.0m | -12.2% |
| Current assets | 29/58 | €789,976 | €815,408 | +€25,432 | +3.2% |
| Amounts receivable after more than one year | 29 | €310,404 | €199,000 | -€111,404 | -35.9% |
| Other amounts receivable | 291 | €310,404 | €199,000 | -€111,404 | -35.9% |
| Amounts receivable within one year | 40/41 | €128,949 | €468,026 | +€339,077 | +263.0% |
| Trade receivables | 40 | €128,942 | €351,538 | +€222,596 | +172.6% |
| Other amounts receivable | 41 | €7 | €116,488 | +€116,481 | +1652218.0% |
| Cash at bank and in hand | 54/58 | €345,914 | €144,725 | -€201,189 | -58.2% |
| Deferred charges and accrued income | 490/1 | €4,710 | €3,657 | -€1,053 | -22.4% |
| Total equity and liabilities | 10/49 | €9,322,040 | €8,305,532 | -€1.0m | -10.9% |
| Equity | 10/15 | €4,682,408 | €5,411,599 | +€729,192 | +15.6% |
| Contributions | 10/11 | €1,922,480 | €1,922,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,759,928 | €3,489,119 | +€729,192 | +26.4% |
| Amounts payable | 17/49 | €4,639,633 | €2,893,933 | -€1.7m | -37.6% |
| Amounts payable after more than one year | 17 | €2,586,062 | €1,128,276 | -€1.5m | -56.4% |
| Financial debts | 170/4 | €1,836,062 | €1,128,276 | -€707,786 | -38.5% |
| Other amounts payable | 178/9 | €750,000 | - | -€750,000 | |
| Amounts payable within one year | 42/48 | €2,053,571 | €1,763,995 | -€289,576 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €685,044 | €707,786 | +€22,742 | +3.3% |
| Financial debts | 43 | €125,000 | €687,500 | +€562,500 | +450.0% |
| Other loans | 439 | €125,000 | €687,500 | +€562,500 | +450.0% |
| Trade debts | 44 | €45,758 | €45,825 | +€67 | +0.1% |
| Suppliers | 440/4 | €45,758 | €45,825 | +€67 | +0.1% |
| Taxes, remuneration and social security | 45 | €1,172,768 | €297,884 | -€874,884 | -74.6% |
| Taxes | 450/3 | €1,172,768 | €297,884 | -€874,884 | -74.6% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,662 | +€1,662 | |
| Other operating charges | 640/8 | €251 | €254 | +€4 | +1.4% |
| Gross operating margin | 9900 | €2,126,045 | €1,075,078 | -€1.1m | -49.4% |
| Operating profit (loss) | 9901 | €2,125,795 | €1,074,824 | -€1.1m | -49.4% |
| Financial income | 75/76B | €14,902 | €25,894 | +€10,993 | +73.8% |
| Recurring financial income | 75 | €14,902 | €25,894 | +€10,993 | +73.8% |
| Financial charges | 65/66B | €124,178 | €106,083 | -€18,094 | -14.6% |
| Recurring financial charges | 65 | €124,178 | €106,083 | -€18,094 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €2,016,519 | €994,635 | -€1.0m | -50.7% |
| Income taxes | 67/77 | €549,501 | €265,443 | -€284,058 | -51.7% |
| Profit (loss) for the period | 9904 | €1,467,017 | €729,192 | -€737,826 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,467,017 | €729,192 | -€737,826 | -50.3% |
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.