GUAPA: 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.
What changed
GUAPA
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€26,861
2024 · -€18,129-€8,732
Equity
-€145,446
2024 · -€118,585-€26,861
Cash
€3,214
2024 · €3,453-€239
Balance sheet total
€566,874
2024 · €592,228-€25,354
Largest movements
Assets
- Tangible fixed assets -€24,803
down €24,803 (-4.4%), from €557,888 to €533,085
of which Land and buildings: -€18,508
Equity and liabilities
- Profit (loss) carried forward -€26,861
down €26,861 (-19.5%), from -€137,660 to -€164,522
- Trade debts +€6,424
new in 2025: €6,424
Income statement
- Gross operating margin -€8,692
down €8,692 (-88.5%), from €9,820 to €1,128
- Financial income -€158
down €158 (-99.5%), from €159 to €1
- Other operating charges -€105
down €105 (-3.4%), from €3,080 to €2,975
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.
Result 2024
-€18,129
Gross operating margin
-€8,692
Depreciation
-€69
Other operating charges
+€105
Financial income
-€158
Financial charges
+€2
Taxes
+€81
Result 2025
-€26,861
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.
From operations
+€2,761
Investment
-€3,000
Financing
€0
Cash 2024
€3,453
From operations (derived)
+€2,761
Net result for the year
-€26,861
Depreciation
+€24,803
Receivables within one year
+€2,123
Deferred charges and accrued income
+€1,189
Trade debts
+€6,424
Tax, wage and social debts
-€0
Advances received
-€360
Other debts
-€1,756
Accrued charges and deferred income
-€2,799
Investment (derived)
-€3,000
Current investments
-€3,000
Cash 2025
€3,214
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €592,228 | €566,874 | -€25,354 | -4.3% |
| Fixed assets | 21/28 | €557,888 | €533,085 | -€24,803 | -4.4% |
| Tangible fixed assets | 22/27 | €557,888 | €533,085 | -€24,803 | -4.4% |
| Land and buildings | 22 | €543,096 | €524,588 | -€18,508 | -3.4% |
| Plant, machinery and equipment | 23 | €9,410 | €4,631 | -€4,779 | -50.8% |
| Furniture and vehicles | 24 | €5,381 | €3,866 | -€1,515 | -28.2% |
| Current assets | 29/58 | €34,340 | €33,789 | -€551 | -1.6% |
| Amounts receivable within one year | 40/41 | €28,270 | €26,148 | -€2,123 | -7.5% |
| Trade receivables | 40 | €17,523 | €17,132 | -€391 | -2.2% |
| Other amounts receivable | 41 | €10,747 | €9,015 | -€1,731 | -16.1% |
| Current investments | 50/53 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €3,453 | €3,214 | -€239 | -6.9% |
| Deferred charges and accrued income | 490/1 | €2,617 | €1,427 | -€1,189 | -45.5% |
| Total equity and liabilities | 10/49 | €592,228 | €566,874 | -€25,354 | -4.3% |
| Equity | 10/15 | -€118,585 | -€145,446 | -€26,861 | -22.7% |
| Contributions | 10/11 | €18,629 | €18,629 | = | 0.0% |
| Reserves | 13 | €446 | €446 | = | 0.0% |
| Non-distributable reserves | 130/1 | €446 | €446 | = | 0.0% |
| Reserves not available under the articles | 1311 | €446 | €446 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,660 | -€164,522 | -€26,861 | -19.5% |
| Amounts payable | 17/49 | €710,812 | €712,320 | +€1,508 | +0.2% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €608,013 | €612,320 | +€4,307 | +0.7% |
| Trade debts | 44 | - | €6,424 | +€6,424 | |
| Suppliers | 440/4 | - | €6,424 | +€6,424 | |
| Advances received on contracts in progress | 46 | €360 | - | -€360 | |
| Taxes, remuneration and social security | 45 | €161 | €160 | -€0 | -0.2% |
| Taxes | 450/3 | €161 | €160 | -€0 | -0.2% |
| Other amounts payable | 47/48 | €607,492 | €605,736 | -€1,756 | -0.3% |
| Accrued charges and deferred income | 492/3 | €2,799 | - | -€2,799 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,734 | €24,803 | +€69 | +0.3% |
| Other operating charges | 640/8 | €3,080 | €2,975 | -€105 | -3.4% |
| Gross operating margin | 9900 | €9,820 | €1,128 | -€8,692 | -88.5% |
| Operating profit (loss) | 9901 | -€17,993 | -€26,650 | -€8,657 | -48.1% |
| Financial income | 75/76B | €159 | €1 | -€158 | -99.5% |
| Recurring financial income | 75 | €159 | €1 | -€158 | -99.5% |
| Financial charges | 65/66B | €134 | €132 | -€2 | -1.2% |
| Recurring financial charges | 65 | €134 | €132 | -€2 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,968 | -€26,782 | -€8,814 | -49.1% |
| Income taxes | 67/77 | €161 | €80 | -€81 | -50.5% |
| Profit (loss) for the period | 9904 | -€18,129 | -€26,861 | -€8,732 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,129 | -€26,861 | -€8,732 | -48.2% |
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 7 October 2026 via checked.be.