GAUSSIN SRL: 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.
GAUSSIN SRL
Largest movements
- Tangible fixed assets +€393,679
up €393,679 (+93.7%), from €420,186 to €813,865
of which Land and buildings: +€372,890
- Receivables within one year +€91,484
up €91,484 (+161%), from €56,677 to €148,162
of which Trade receivables: +€59,181
- Stocks and contracts -€35,715
down €35,715 (-18.2%), from €196,556 to €160,841
- Cash +€34,045
up €34,045 (+15.3%), from €222,864 to €256,910
mainly Debts after one year (+€449,204) and Other debts (+€85,627)
- Debts after one year +€449,204
up €449,204 (+106%), from €423,643 to €872,846
of which Financial debts: +€445,234
- Other debts +€85,627
up €85,627 (+515%), from €16,623 to €102,250
- Reserves -€66,626
down €66,626 (-25.0%), from €266,621 to €199,995
- Tax, wage and social debts +€34,758
up €34,758 (+65.7%), from €52,878 to €87,636
of which Taxes: +€24,582
- Trade debts -€34,470
down €34,470 (-44.6%), from €77,240 to €42,770
- Staff costs +€33,041
up €33,041 (+15.1%), from €218,352 to €251,393
- Taxes -€28,177
down €28,177 (-61.8%), from €45,597 to €17,420
- Depreciation +€10,912
up €10,912 (+29.5%), from €37,035 to €47,948
- Other operating charges +€6,609
up €6,609 (+44.8%), from €14,766 to €21,375
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 | €910,381 | €1,398,176 | +€487,795 | +53.6% |
| Fixed assets | 21/28 | €428,936 | €822,615 | +€393,679 | +91.8% |
| Tangible fixed assets | 22/27 | €420,186 | €813,865 | +€393,679 | +93.7% |
| Land and buildings | 22 | €351,377 | €724,267 | +€372,890 | +106% |
| Plant, machinery and equipment | 23 | €12,150 | €8,762 | -€3,388 | -27.9% |
| Furniture and vehicles | 24 | €23,870 | €56,763 | +€32,893 | +138% |
| Leasing and similar rights | 25 | €32,790 | €24,073 | -€8,717 | -26.6% |
| Financial fixed assets | 28 | €8,750 | €8,750 | = | 0.0% |
| Current assets | 29/58 | €481,446 | €575,561 | +€94,116 | +19.5% |
| Stocks and contracts in progress | 3 | €196,556 | €160,841 | -€35,715 | -18.2% |
| Stocks | 30/36 | €196,556 | €160,841 | -€35,715 | -18.2% |
| Amounts receivable within one year | 40/41 | €56,677 | €148,162 | +€91,484 | +161% |
| Trade receivables | 40 | €49,361 | €108,542 | +€59,181 | +120% |
| Other amounts receivable | 41 | €7,316 | €39,619 | +€32,303 | +442% |
| Cash at bank and in hand | 54/58 | €222,864 | €256,910 | +€34,045 | +15.3% |
| Deferred charges and accrued income | 490/1 | €5,348 | €9,650 | +€4,302 | +80.4% |
| Total equity and liabilities | 10/49 | €910,381 | €1,398,176 | +€487,795 | +53.6% |
| Equity | 10/15 | €285,221 | €218,595 | -€66,626 | -23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €266,621 | €199,995 | -€66,626 | -25.0% |
| Distributable reserves | 133 | €266,621 | €199,995 | -€66,626 | -25.0% |
| Amounts payable | 17/49 | €625,160 | €1,179,581 | +€554,421 | +88.7% |
| Amounts payable after more than one year | 17 | €423,643 | €872,846 | +€449,204 | +106% |
| Financial debts | 170/4 | €422,143 | €867,376 | +€445,234 | +105% |
| Other amounts payable | 178/9 | €1,500 | €5,470 | +€3,970 | +265% |
| Amounts payable within one year | 42/48 | €201,443 | €306,699 | +€105,256 | +52.3% |
| Current portion of amounts payable after more than one year | 42 | €54,702 | €59,368 | +€4,666 | +8.5% |
| Financial debts | 43 | - | €14,675 | +€14,675 | |
| Credit institutions | 430/8 | - | €14,675 | +€14,675 | |
| Trade debts | 44 | €77,240 | €42,770 | -€34,470 | -44.6% |
| Suppliers | 440/4 | €77,240 | €42,770 | -€34,470 | -44.6% |
| Taxes, remuneration and social security | 45 | €52,878 | €87,636 | +€34,758 | +65.7% |
| Taxes | 450/3 | €21,405 | €45,987 | +€24,582 | +115% |
| Remuneration and social security | 454/9 | €31,473 | €41,649 | +€10,176 | +32.3% |
| Other amounts payable | 47/48 | €16,623 | €102,250 | +€85,627 | +515% |
| Accrued charges and deferred income | 492/3 | €74 | €35 | -€39 | -52.7% |
| Non-recurring operating income | 76A | €8,787 | €8,010 | -€777 | -8.8% |
| Remuneration, social security and pensions | 62 | €218,352 | €251,393 | +€33,041 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,035 | €47,948 | +€10,912 | +29.5% |
| Other operating charges | 640/8 | €14,766 | €21,375 | +€6,609 | +44.8% |
| Non-recurring operating charges | 66A | €4,692 | €50,285 | +€45,593 | +972% |
| Gross operating margin | 9900 | €461,228 | €459,692 | -€1,536 | -0.3% |
| Operating profit (loss) | 9901 | €186,382 | €88,691 | -€97,691 | -52.4% |
| Financial income | 75/76B | €680 | €1,204 | +€524 | +77.1% |
| Recurring financial income | 75 | €680 | €1,204 | +€524 | +77.1% |
| Financial charges | 65/66B | €27,488 | €28,943 | +€1,455 | +5.3% |
| Recurring financial charges | 65 | €27,488 | €28,943 | +€1,455 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €159,574 | €60,952 | -€98,622 | -61.8% |
| Income taxes | 67/77 | €45,597 | €17,420 | -€28,177 | -61.8% |
| Profit (loss) for the period | 9904 | €113,977 | €43,532 | -€70,445 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €113,977 | €43,532 | -€70,445 | -61.8% |
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 22 October 2026 via checked.be.