GNU: 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.
GNU
Largest movements
- Cash +€57,054
up €57,054 (+388.2%), from €14,699 to €71,752
mainly Receivables within one year (+€35,109) and Other debts (+€32,516)
- Receivables within one year -€35,109
down €35,109 (-48.2%), from €72,883 to €37,773
of which Trade receivables: -€17,741
- Deferred charges and accrued income +€4,647
up €4,647 (+871.1%), from €533 to €5,180
- Tangible fixed assets +€2,372
up €2,372 (+33.9%), from €6,993 to €9,366
of which Furniture and vehicles: +€3,095
- Other debts +€32,516
new in 2025: €32,516
- Reserves -€7,097
down €7,097 (-13.6%), from €52,216 to €45,119
of which Distributable reserves: -€7,097
- Tax, wage and social debts +€4,781
up €4,781 (+41.9%), from €11,407 to €16,189
- Accrued charges and deferred income -€2,478
down €2,478 (-100.0%), from €2,478 to €0
- Gross operating margin -€8,929
down €8,929 (-16.0%), from €55,960 to €47,031
- Other operating charges -€2,016
down €2,016 (-60.6%), from €3,328 to €1,312
- Financial income +€821
up €821 (+84.4%), from €973 to €1,794
- Financial charges -€732
down €732 (-39.3%), from €1,865 to €1,132
- Depreciation +€616
up €616 (+17.2%), from €3,577 to €4,194
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 | €96,793 | €124,757 | +€27,964 | +28.9% |
| Fixed assets | 21/28 | €8,678 | €10,050 | +€1,372 | +15.8% |
| Intangible fixed assets | 21 | €1,685 | €685 | -€1,000 | -59.3% |
| Tangible fixed assets | 22/27 | €6,993 | €9,366 | +€2,372 | +33.9% |
| Land and buildings | 22 | €3,519 | €2,797 | -€722 | -20.5% |
| Furniture and vehicles | 24 | €3,474 | €6,569 | +€3,095 | +89.1% |
| Current assets | 29/58 | €88,115 | €114,706 | +€26,591 | +30.2% |
| Amounts receivable within one year | 40/41 | €72,883 | €37,773 | -€35,109 | -48.2% |
| Trade receivables | 40 | €24,058 | €6,317 | -€17,741 | -73.7% |
| Other amounts receivable | 41 | €48,824 | €31,456 | -€17,368 | -35.6% |
| Cash at bank and in hand | 54/58 | €14,699 | €71,752 | +€57,054 | +388.2% |
| Deferred charges and accrued income | 490/1 | €533 | €5,180 | +€4,647 | +871.1% |
| Total equity and liabilities | 10/49 | €96,793 | €124,757 | +€27,964 | +28.9% |
| Equity | 10/15 | €70,816 | €63,719 | -€7,097 | -10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,216 | €45,119 | -€7,097 | -13.6% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Distributable reserves | 133 | €51,286 | €44,189 | -€7,097 | -13.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,977 | €61,038 | +€35,061 | +135.0% |
| Amounts payable within one year | 42/48 | €23,499 | €61,038 | +€37,539 | +159.8% |
| Current portion of amounts payable after more than one year | 42 | €7,059 | €7,000 | -€59 | -0.8% |
| Financial debts | 43 | €52 | €0 | -€52 | -100.0% |
| Credit institutions | 430/8 | €52 | €0 | -€52 | -100.0% |
| Trade debts | 44 | €4,980 | €5,333 | +€353 | +7.1% |
| Suppliers | 440/4 | €4,980 | €5,333 | +€353 | +7.1% |
| Taxes, remuneration and social security | 45 | €11,407 | €16,189 | +€4,781 | +41.9% |
| Taxes | 450/3 | €11,407 | €16,189 | +€4,781 | +41.9% |
| Other amounts payable | 47/48 | - | €32,516 | +€32,516 | |
| Accrued charges and deferred income | 492/3 | €2,478 | €0 | -€2,478 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,577 | €4,194 | +€616 | +17.2% |
| Other operating charges | 640/8 | €3,328 | €1,312 | -€2,016 | -60.6% |
| Gross operating margin | 9900 | €55,960 | €47,031 | -€8,929 | -16.0% |
| Operating profit (loss) | 9901 | €49,055 | €41,526 | -€7,529 | -15.3% |
| Financial income | 75/76B | €973 | €1,794 | +€821 | +84.4% |
| Recurring financial income | 75 | €973 | €1,794 | +€821 | +84.4% |
| Financial charges | 65/66B | €1,865 | €1,132 | -€732 | -39.3% |
| Recurring financial charges | 65 | €1,865 | €1,132 | -€732 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €48,163 | €42,187 | -€5,976 | -12.4% |
| Income taxes | 67/77 | €14,473 | €14,507 | +€34 | +0.2% |
| Profit (loss) for the period | 9904 | €33,690 | €27,680 | -€6,011 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,690 | €27,680 | -€6,011 | -17.8% |
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 10 October 2026 via checked.be.