Gran Gusto: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Gran Gusto
Largest movements
- Tangible fixed assets -€11,607
down €11,607 (-9.8%), from €118,182 to €106,575
of which Plant, machinery and equipment: -€8,560
- Cash +€10,815
up €10,815 (+25.9%), from €41,728 to €52,544
mainly Depreciation (+€23,946) and Net result for the year (+€20,923)
- Stocks and contracts -€4,247
down €4,247 (-67.9%), from €6,255 to €2,009
- Receivables within one year +€3,225
up €3,225 (+1,636%), from €197 to €3,422
of which Trade receivables: +€3,200
- Debts after one year -€10,033
down €10,033 (-18.3%), from €54,862 to €44,829
- Tax, wage and social debts +€4,297
up €4,297 (+122%), from €3,530 to €7,827
- Trade debts +€4,118
up €4,118 (+63.6%), from €6,473 to €10,590
- Gross operating margin +€22,231
up €22,231 (+32.4%), from €68,640 to €90,871
- Taxes +€6,051
up €6,051 (+199%), from €3,034 to €9,085
- Depreciation +€4,283
up €4,283 (+21.8%), from €19,662 to €23,946
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,746 | €164,960 | -€1,786 | -1.1% |
| Fixed assets | 21/28 | €118,182 | €106,575 | -€11,607 | -9.8% |
| Tangible fixed assets | 22/27 | €118,182 | €106,575 | -€11,607 | -9.8% |
| Plant, machinery and equipment | 23 | €110,057 | €101,497 | -€8,560 | -7.8% |
| Furniture and vehicles | 24 | €8,124 | €5,078 | -€3,047 | -37.5% |
| Current assets | 29/58 | €48,564 | €58,385 | +€9,821 | +20.2% |
| Stocks and contracts in progress | 3 | €6,255 | €2,009 | -€4,247 | -67.9% |
| Stocks | 30/36 | €6,255 | €2,009 | -€4,247 | -67.9% |
| Amounts receivable within one year | 40/41 | €197 | €3,422 | +€3,225 | +1,636% |
| Trade receivables | 40 | €180 | €3,380 | +€3,200 | +1,778% |
| Other amounts receivable | 41 | €17 | €42 | +€25 | +148% |
| Cash at bank and in hand | 54/58 | €41,728 | €52,544 | +€10,815 | +25.9% |
| Deferred charges and accrued income | 490/1 | €383 | €410 | +€27 | +7.0% |
| Total equity and liabilities | 10/49 | €166,746 | €164,960 | -€1,786 | -1.1% |
| Equity | 10/15 | €83,254 | €82,177 | -€1,077 | -1.3% |
| Contributions | 10/11 | €17,550 | €17,550 | = | 0.0% |
| Reserves | 13 | €65,704 | €64,627 | -€1,077 | -1.6% |
| Distributable reserves | 133 | €65,704 | €64,627 | -€1,077 | -1.6% |
| Amounts payable | 17/49 | €83,492 | €82,783 | -€709 | -0.8% |
| Amounts payable after more than one year | 17 | €54,862 | €44,829 | -€10,033 | -18.3% |
| Financial debts | 170/4 | €54,862 | €44,829 | -€10,033 | -18.3% |
| Amounts payable within one year | 42/48 | €28,630 | €37,954 | +€9,324 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €10,656 | €10,860 | +€204 | +1.9% |
| Trade debts | 44 | €6,473 | €10,590 | +€4,118 | +63.6% |
| Suppliers | 440/4 | €6,473 | €10,590 | +€4,118 | +63.6% |
| Advances received on contracts in progress | 46 | - | €705 | +€705 | |
| Taxes, remuneration and social security | 45 | €3,530 | €7,827 | +€4,297 | +122% |
| Taxes | 450/3 | €3,530 | €7,827 | +€4,297 | +122% |
| Other amounts payable | 47/48 | €7,972 | €7,972 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €31,403 | €32,254 | +€851 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,662 | €23,946 | +€4,283 | +21.8% |
| Other operating charges | 640/8 | €244 | €247 | +€3 | +1.1% |
| Non-recurring operating charges | 66A | €186 | - | -€186 | |
| Gross operating margin | 9900 | €68,640 | €90,871 | +€22,231 | +32.4% |
| Operating profit (loss) | 9901 | €17,145 | €34,425 | +€17,280 | +101% |
| Financial income | 75/76B | €85 | €15 | -€70 | -82.3% |
| Recurring financial income | 75 | €85 | €15 | -€70 | -82.3% |
| Financial charges | 65/66B | €4,663 | €4,432 | -€231 | -5.0% |
| Recurring financial charges | 65 | €4,663 | €4,432 | -€231 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €12,567 | €30,008 | +€17,441 | +139% |
| Income taxes | 67/77 | €3,034 | €9,085 | +€6,051 | +199% |
| Profit (loss) for the period | 9904 | €9,533 | €20,923 | +€11,390 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €9,533 | €20,923 | +€11,390 | +119% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.