GUANSICA: 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.
GUANSICA
Largest movements
- Tangible fixed assets -€122,941
down €122,941 (-5.3%), from €2.3m to €2.2m
of which Land and buildings: -€115,913
- Debts after one year -€151,185
down €151,185 (-10.3%), from €1.5m to €1.3m
- Profit (loss) carried forward +€33,122
up €33,122 (+17.6%), from €187,849 to €220,971
- Gross operating margin -€41,383
down €41,383 (-13.6%), from €305,236 to €263,853
- Taxes -€8,854
down €8,854 (-41.7%), from €21,226 to €12,372
- Financial charges -€5,952
down €5,952 (-9.4%), from €63,135 to €57,183
- Depreciation -€3,986
down €3,986 (-2.9%), from €137,903 to €133,917
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 | €2,340,784 | €2,224,024 | -€116,760 | -5.0% |
| Fixed assets | 21/28 | €2,321,100 | €2,198,159 | -€122,941 | -5.3% |
| Tangible fixed assets | 22/27 | €2,321,100 | €2,198,159 | -€122,941 | -5.3% |
| Land and buildings | 22 | €2,242,455 | €2,126,542 | -€115,913 | -5.2% |
| Plant, machinery and equipment | 23 | €78,645 | €71,617 | -€7,028 | -8.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €19,684 | €25,865 | +€6,181 | +31.4% |
| Amounts receivable within one year | 40/41 | €0 | €128 | +€128 | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €0 | €128 | +€128 | |
| Cash at bank and in hand | 54/58 | €12,326 | €23,237 | +€10,911 | +88.5% |
| Deferred charges and accrued income | 490/1 | €7,359 | €2,500 | -€4,859 | -66.0% |
| Total equity and liabilities | 10/49 | €2,340,784 | €2,224,024 | -€116,760 | -5.0% |
| Equity | 10/15 | €296,469 | €329,591 | +€33,122 | +11.2% |
| Contributions | 10/11 | €106,000 | €106,000 | = | 0.0% |
| Reserves | 13 | €2,620 | €2,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,620 | €2,620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,620 | €2,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,849 | €220,971 | +€33,122 | +17.6% |
| Amounts payable | 17/49 | €2,044,315 | €1,894,433 | -€149,882 | -7.3% |
| Amounts payable after more than one year | 17 | €1,466,325 | €1,315,140 | -€151,185 | -10.3% |
| Financial debts | 170/4 | €1,466,325 | €1,315,140 | -€151,185 | -10.3% |
| Amounts payable within one year | 42/48 | €576,110 | €577,413 | +€1,303 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €145,341 | €151,185 | +€5,844 | +4.0% |
| Trade debts | 44 | €2,457 | €2,137 | -€320 | -13.0% |
| Suppliers | 440/4 | €2,457 | €2,137 | -€320 | -13.0% |
| Taxes, remuneration and social security | 45 | €11,073 | €11,073 | = | 0.0% |
| Taxes | 450/3 | €11,073 | €11,073 | = | 0.0% |
| Other amounts payable | 47/48 | €417,238 | €413,018 | -€4,221 | -1.0% |
| Accrued charges and deferred income | 492/3 | €1,880 | €1,880 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,903 | €133,917 | -€3,986 | -2.9% |
| Other operating charges | 640/8 | €30,179 | €27,259 | -€2,920 | -9.7% |
| Gross operating margin | 9900 | €305,236 | €263,853 | -€41,383 | -13.6% |
| Operating profit (loss) | 9901 | €137,154 | €102,677 | -€34,477 | -25.1% |
| Financial charges | 65/66B | €63,135 | €57,183 | -€5,952 | -9.4% |
| Recurring financial charges | 65 | €63,135 | €57,183 | -€5,952 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €74,019 | €45,494 | -€28,525 | -38.5% |
| Income taxes | 67/77 | €21,226 | €12,372 | -€8,854 | -41.7% |
| Profit (loss) for the period | 9904 | €52,794 | €33,122 | -€19,672 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,794 | €33,122 | -€19,672 | -37.3% |
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 8 October 2026 via checked.be.