GAUTHIRIS: 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.
GAUTHIRIS
Largest movements
- Receivables within one year -€8,595
down €8,595 (-70.3%), from €12,225 to €3,630
- Cash -€5,914
down €5,914 (-6.2%), from €95,617 to €89,704
mainly Contributions, distributions and other (-€104,000) and Tax, wage and social debts (-€2,058)
- Reserves -€91,000
down €91,000 (-95.8%), from €95,000 to €4,000
- Other debts +€80,029
up €80,029 (+5,757%), from €1,390 to €81,419
- Tax, wage and social debts -€2,058
down €2,058 (-26.6%), from €7,734 to €5,676
- Gross operating margin -€11,100
down €11,100 (-36.7%), from €30,236 to €19,136
- Taxes -€1,130
down €1,130 (-19.2%), from €5,900 to €4,770
- Other operating charges +€408
new in 2025: €408
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 | €108,475 | €94,524 | -€13,950 | -12.9% |
| Fixed assets | 21/28 | €633 | €1,191 | +€558 | +88.2% |
| Tangible fixed assets | 22/27 | €633 | €1,191 | +€558 | +88.2% |
| Furniture and vehicles | 24 | €633 | €1,191 | +€558 | +88.2% |
| Current assets | 29/58 | €107,842 | €93,334 | -€14,508 | -13.5% |
| Amounts receivable within one year | 40/41 | €12,225 | €3,630 | -€8,595 | -70.3% |
| Trade receivables | 40 | €12,225 | €3,630 | -€8,595 | -70.3% |
| Cash at bank and in hand | 54/58 | €95,617 | €89,704 | -€5,914 | -6.2% |
| Total equity and liabilities | 10/49 | €108,475 | €94,524 | -€13,950 | -12.9% |
| Equity | 10/15 | €97,785 | €6,633 | -€91,152 | -93.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €95,000 | €4,000 | -€91,000 | -95.8% |
| Distributable reserves | 133 | €95,000 | €4,000 | -€91,000 | -95.8% |
| Profit (loss) carried forward | 14 | €785 | €633 | -€152 | -19.4% |
| Amounts payable | 17/49 | €10,690 | €87,892 | +€77,202 | +722% |
| Amounts payable within one year | 42/48 | €10,626 | €87,648 | +€77,022 | +725% |
| Trade debts | 44 | €1,502 | €553 | -€948 | -63.2% |
| Suppliers | 440/4 | €1,502 | €553 | -€948 | -63.2% |
| Taxes, remuneration and social security | 45 | €7,734 | €5,676 | -€2,058 | -26.6% |
| Taxes | 450/3 | €7,734 | €5,676 | -€2,058 | -26.6% |
| Other amounts payable | 47/48 | €1,390 | €81,419 | +€80,029 | +5,757% |
| Accrued charges and deferred income | 492/3 | €64 | €243 | +€180 | +282% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €677 | €871 | +€194 | +28.6% |
| Other operating charges | 640/8 | - | €408 | +€408 | |
| Gross operating margin | 9900 | €30,236 | €19,136 | -€11,100 | -36.7% |
| Operating profit (loss) | 9901 | €29,559 | €17,857 | -€11,702 | -39.6% |
| Financial charges | 65/66B | €171 | €240 | +€69 | +40.2% |
| Recurring financial charges | 65 | €171 | €240 | +€69 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €29,388 | €17,618 | -€11,770 | -40.1% |
| Income taxes | 67/77 | €5,900 | €4,770 | -€1,130 | -19.2% |
| Profit (loss) for the period | 9904 | €23,488 | €12,848 | -€10,640 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,488 | €12,848 | -€10,640 | -45.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.