GUALIMA: 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.
GUALIMA
Largest movements
- Receivables within one year +€7,545
up €7,545 (+34.7%), from €21,724 to €29,269
- Deferred charges and accrued income +€6,563
new in 2025: €6,563
- Debts after one year -€65,219
down €65,219 (-17.1%), from €382,500 to €317,281
- Profit (loss) carried forward +€42,240
up €42,240 (+31.1%), from €136,011 to €178,251
- Current portion of long-term debt +€33,233
new in 2025: €33,233
- Financial income -€79,520
down €79,520 (-60.2%), from €132,145 to €52,625
- Financial charges +€13,618
up €13,618 (+976.3%), from €1,395 to €15,013
- Gross operating margin +€3,714
up €3,714 (+406.9%), from €913 to €4,627
- Other operating charges -€446
no longer reported in 2025 (was €446)
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 | €574,624 | €586,811 | +€12,187 | +2.1% |
| Fixed assets | 21/28 | €548,866 | €548,866 | = | 0.0% |
| Tangible fixed assets | 22/27 | €73,866 | €73,866 | = | 0.0% |
| Land and buildings | 22 | €73,866 | €73,866 | = | 0.0% |
| Financial fixed assets | 28 | €475,000 | €475,000 | = | 0.0% |
| Current assets | 29/58 | €25,758 | €37,945 | +€12,187 | +47.3% |
| Amounts receivable within one year | 40/41 | €21,724 | €29,269 | +€7,545 | +34.7% |
| Other amounts receivable | 41 | €21,724 | €29,269 | +€7,545 | +34.7% |
| Cash at bank and in hand | 54/58 | €4,034 | €2,113 | -€1,920 | -47.6% |
| Deferred charges and accrued income | 490/1 | - | €6,563 | +€6,563 | |
| Total equity and liabilities | 10/49 | €574,624 | €586,811 | +€12,187 | +2.1% |
| Equity | 10/15 | €191,736 | €233,977 | +€42,240 | +22.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,725 | €5,725 | = | 0.0% |
| Non-distributable reserves | 130/1 | €223 | €223 | = | 0.0% |
| Reserves not available under the articles | 1311 | €223 | €223 | = | 0.0% |
| Distributable reserves | 133 | €5,502 | €5,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,011 | €178,251 | +€42,240 | +31.1% |
| Amounts payable | 17/49 | €382,887 | €352,834 | -€30,053 | -7.8% |
| Amounts payable after more than one year | 17 | €382,500 | €317,281 | -€65,219 | -17.1% |
| Financial debts | 170/4 | €382,500 | €317,281 | -€65,219 | -17.1% |
| Amounts payable within one year | 42/48 | €387 | €35,553 | +€35,166 | +9078.8% |
| Current portion of amounts payable after more than one year | 42 | - | €33,233 | +€33,233 | |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Other amounts payable | 47/48 | - | €1,921 | +€1,921 | |
| Other operating charges | 640/8 | €446 | - | -€446 | |
| Gross operating margin | 9900 | €913 | €4,627 | +€3,714 | +406.9% |
| Operating profit (loss) | 9901 | €467 | €4,627 | +€4,160 | +890.7% |
| Financial income | 75/76B | €132,145 | €52,625 | -€79,520 | -60.2% |
| Recurring financial income | 75 | €132,145 | €52,625 | -€79,520 | -60.2% |
| Financial charges | 65/66B | €1,395 | €15,013 | +€13,618 | +976.3% |
| Recurring financial charges | 65 | €1,395 | €15,013 | +€13,618 | +976.3% |
| Profit (loss) for the period before taxes | 9903 | €131,217 | €42,240 | -€88,977 | -67.8% |
| Profit (loss) for the period | 9904 | €131,217 | €42,240 | -€88,977 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €131,217 | €42,240 | -€88,977 | -67.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.