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GauT: 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.

What changed

GauT

BE 0758.366.388
NACE 46.190, Agents in non-specialised wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1,900
2024 · -€2,086+€186
Equity
-€3,818
2024 · -€1,918-€1,900
Cash
€6,334
2024 · €7,884-€1,550
Balance sheet total
€6,550
2024 · €8,758-€2,208

Largest movements

2024 to 2025
Assets
  • Cash -€1,550

    down €1,550 (-19.7%), from €7,884 to €6,334

    mainly Net result for the year (-€1,900) and Tax, wage and social debts (-€286)

  • Receivables within one year -€659

    down €659 (-75.3%), from €875 to €216

    of which Other amounts receivable: -€659

Equity and liabilities
  • Profit (loss) carried forward -€1,900

    down €1,900 (-99.1%), from -€1,918 to -€3,818

  • Tax, wage and social debts -€286

    down €286 (-100.0%), from €286 to €0

Income statement
  • Gross operating margin +€212

    up €212 (+19.3%), from -€1,098 to -€886

  • Financial charges +€14

    up €14 (+11.9%), from €117 to €131

  • Other operating charges +€12

    up €12 (+1.3%), from €871 to €883

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€2,086
Gross operating margin +€212
Other operating charges -€12
Financial charges -€14
Result 2025 -€1,900

Cash bridge derived

cash 2024 to 2025

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.

From operations -€1,550
Investment €0
Financing €0
Cash 2024 €7,884
Net result for the year -€1,900
Receivables within one year +€659
Trade debts -€22
Tax, wage and social debts -€286
Cash 2025 €6,334
Every line side by side 25 lines
Line Code 2024 2025 Change %
Total assets 20/58 €8,758 €6,550 -€2,208 -25.2%
Current assets 29/58 €8,758 €6,550 -€2,208 -25.2%
Amounts receivable within one year 40/41 €875 €216 -€659 -75.3%
Trade receivables 40 €0 - =
Other amounts receivable 41 €875 €216 -€659 -75.3%
Cash at bank and in hand 54/58 €7,884 €6,334 -€1,550 -19.7%
Total equity and liabilities 10/49 €8,758 €6,550 -€2,208 -25.2%
Equity 10/15 -€1,918 -€3,818 -€1,900 -99.1%
Profit (loss) carried forward 14 -€1,918 -€3,818 -€1,900 -99.1%
Amounts payable 17/49 €10,676 €10,368 -€308 -2.9%
Amounts payable within one year 42/48 €10,676 €10,368 -€308 -2.9%
Trade debts 44 €948 €926 -€22 -2.3%
Suppliers 440/4 €948 €926 -€22 -2.3%
Taxes, remuneration and social security 45 €286 €0 -€286 -100.0%
Taxes 450/3 €286 €0 -€286 -100.0%
Other amounts payable 47/48 €9,442 €9,442 = 0.0%
Other operating charges 640/8 €871 €883 +€12 +1.3%
Gross operating margin 9900 -€1,098 -€886 +€212 +19.3%
Operating profit (loss) 9901 -€1,969 -€1,769 +€200 +10.2%
Financial charges 65/66B €117 €131 +€14 +11.9%
Recurring financial charges 65 €117 €131 +€14 +11.9%
Profit (loss) for the period before taxes 9903 -€2,086 -€1,900 +€186 +8.9%
Income taxes 67/77 €0 - =
Profit (loss) for the period 9904 -€2,086 -€1,900 +€186 +8.9%
Profit (loss) for the period to be appropriated 9905 -€2,086 -€1,900 +€186 +8.9%

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 30 September 2026 via checked.be.