GUANIC: 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.
GUANIC
Largest movements
- Tangible fixed assets -€16,000
down €16,000 (-11.7%), from €136,698 to €120,698
of which Furniture and vehicles: -€16,000
- Profit (loss) carried forward -€13,979
down €13,979 (-23.3%), from -€59,941 to -€73,920
- Taxes -€695
down €695, from €117 to -€578
- Gross operating margin +€140
up €140 (+5.1%), from €2,751 to €2,890
- Other operating charges +€53
up €53 (+3.0%), from €1,740 to €1,792
- Financial charges -€51
down €51 (-42.8%), from €118 to €68
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 | €143,562 | €127,374 | -€16,187 | -11.3% |
| Fixed assets | 21/28 | €136,698 | €120,698 | -€16,000 | -11.7% |
| Tangible fixed assets | 22/27 | €136,698 | €120,698 | -€16,000 | -11.7% |
| Land and buildings | 22 | €79,365 | €79,365 | = | 0.0% |
| Furniture and vehicles | 24 | €57,333 | €41,333 | -€16,000 | -27.9% |
| Current assets | 29/58 | €6,864 | €6,676 | -€187 | -2.7% |
| Amounts receivable within one year | 40/41 | €6,000 | €6,000 | = | 0.0% |
| Trade receivables | 40 | €6,000 | €6,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €864 | €676 | -€187 | -21.7% |
| Total equity and liabilities | 10/49 | €143,562 | €127,374 | -€16,187 | -11.3% |
| Equity | 10/15 | €49,799 | €35,489 | -€14,309 | -28.7% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €47,239 | €46,909 | -€330 | -0.7% |
| Non-distributable reserves | 130/1 | €3,626 | €3,626 | = | 0.0% |
| Legal reserve | 130 | €3,626 | €3,626 | = | 0.0% |
| Tax-exempt reserves | 132 | €330 | €0 | -€330 | -100.0% |
| Distributable reserves | 133 | €43,284 | €43,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,941 | -€73,920 | -€13,979 | -23.3% |
| Provisions and deferred taxes | 16 | €83 | €0 | -€83 | -100.0% |
| Deferred taxes | 168 | €83 | €0 | -€83 | -100.0% |
| Amounts payable | 17/49 | €93,681 | €91,885 | -€1,796 | -1.9% |
| Amounts payable within one year | 42/48 | €92,931 | €91,885 | -€1,046 | -1.1% |
| Trade debts | 44 | €242 | €242 | = | 0.0% |
| Suppliers | 440/4 | €242 | €242 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €819 | €117 | -€703 | -85.8% |
| Taxes | 450/3 | €819 | €117 | -€703 | -85.8% |
| Other amounts payable | 47/48 | €91,869 | €91,526 | -€343 | -0.4% |
| Accrued charges and deferred income | 492/3 | €750 | €0 | -€750 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,000 | €16,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,740 | €1,792 | +€53 | +3.0% |
| Gross operating margin | 9900 | €2,751 | €2,890 | +€140 | +5.1% |
| Operating profit (loss) | 9901 | -€14,989 | -€14,902 | +€87 | +0.6% |
| Financial charges | 65/66B | €118 | €68 | -€51 | -42.8% |
| Recurring financial charges | 65 | €118 | €68 | -€51 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,108 | -€14,970 | +€138 | +0.9% |
| Transfer from deferred taxes | 780 | €10,890 | €330 | -€10,560 | -97.0% |
| Income taxes | 67/77 | €117 | -€578 | -€695 | |
| Profit (loss) for the period | 9904 | -€4,334 | -€14,062 | -€9,728 | -224.4% |
| Transfer from tax-exempt reserves | 789 | €2,723 | €83 | -€2,640 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,612 | -€13,979 | -€12,368 | -767.4% |
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.