Gauvain: 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.
Gauvain
Largest movements
- Cash -€8,661
down €8,661 (-90.0%), from €9,627 to €966
mainly Net result for the year (-€4,541) and Tax, wage and social debts (-€4,072)
- Tangible fixed assets -€3,839
down €3,839 (-60.0%), from €6,396 to €2,557
- Receivables within one year +€2,859
up €2,859 (+8.9%), from €32,287 to €35,147
- Deferred charges and accrued income +€1,138
up €1,138 (+153.8%), from €740 to €1,878
- Profit (loss) carried forward -€4,541
down €4,541 (-13.0%), from €34,913 to €30,372
- Tax, wage and social debts -€4,072
down €4,072 (-68.6%), from €5,935 to €1,864
- Taxes +€5,742
up €5,742, from -€877 to €4,866
- Gross operating margin -€2,538
down €2,538 (-36.1%), from €7,027 to €4,489
- Financial charges -€1,901
down €1,901 (-60.0%), from €3,167 to €1,266
- Other operating charges -€1,405
down €1,405 (-60.0%), from €2,343 to €938
- Financial income +€1,138
up €1,138 (+153.8%), from €740 to €1,878
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 | €109,050 | €100,547 | -€8,503 | -7.8% |
| Fixed assets | 21/28 | €66,396 | €62,557 | -€3,839 | -5.8% |
| Tangible fixed assets | 22/27 | €6,396 | €2,557 | -€3,839 | -60.0% |
| Furniture and vehicles | 24 | €6,396 | €2,557 | -€3,839 | -60.0% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €42,654 | €37,990 | -€4,664 | -10.9% |
| Amounts receivable within one year | 40/41 | €32,287 | €35,147 | +€2,859 | +8.9% |
| Other amounts receivable | 41 | €32,287 | €35,147 | +€2,859 | +8.9% |
| Cash at bank and in hand | 54/58 | €9,627 | €966 | -€8,661 | -90.0% |
| Deferred charges and accrued income | 490/1 | €740 | €1,878 | +€1,138 | +153.8% |
| Total equity and liabilities | 10/49 | €109,050 | €100,547 | -€8,503 | -7.8% |
| Equity | 10/15 | €49,168 | €44,627 | -€4,541 | -9.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,913 | €30,372 | -€4,541 | -13.0% |
| Amounts payable | 17/49 | €59,881 | €55,920 | -€3,961 | -6.6% |
| Amounts payable within one year | 42/48 | €59,881 | €55,920 | -€3,961 | -6.6% |
| Trade debts | 44 | €3,915 | €3,627 | -€287 | -7.3% |
| Suppliers | 440/4 | €3,915 | €3,627 | -€287 | -7.3% |
| Taxes, remuneration and social security | 45 | €5,935 | €1,864 | -€4,072 | -68.6% |
| Taxes | 450/3 | €5,935 | €1,864 | -€4,072 | -68.6% |
| Other amounts payable | 47/48 | €50,032 | €50,429 | +€398 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,839 | €3,839 | = | 0.0% |
| Other operating charges | 640/8 | €2,343 | €938 | -€1,405 | -60.0% |
| Gross operating margin | 9900 | €7,027 | €4,489 | -€2,538 | -36.1% |
| Operating profit (loss) | 9901 | €845 | -€287 | -€1,133 | |
| Financial income | 75/76B | €740 | €1,878 | +€1,138 | +153.8% |
| Recurring financial income | 75 | €740 | €1,878 | +€1,138 | +153.8% |
| Financial charges | 65/66B | €3,167 | €1,266 | -€1,901 | -60.0% |
| Recurring financial charges | 65 | €3,167 | €1,266 | -€1,901 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,582 | €325 | +€1,907 | |
| Income taxes | 67/77 | -€877 | €4,866 | +€5,742 | |
| Profit (loss) for the period | 9904 | -€706 | -€4,541 | -€3,836 | -543.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€706 | -€4,541 | -€3,836 | -543.6% |
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.