GUARANA CONSULT: what changed
Two financial 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.
GUARANA CONSULT
Largest movements
- Receivables after one year -€57,455
down €57,455 (-28.2%), from €203,846 to €146,391
- Cash +€35,461
up €35,461 (+23.9%), from €148,350 to €183,811
mainly Net result for the year (+€71,204) and Receivables after one year (+€57,455)
- Other debts -€67,417
down €67,417 (-65.6%), from €102,703 to €35,286
- Reserves +€35,918
up €35,918 (+15.5%), from €231,893 to €267,811
of which Distributable reserves: +€35,918
- Tax, wage and social debts +€34,426
up €34,426 (+63.1%), from €54,525 to €88,951
of which Taxes: +€34,076
- Debts after one year -€20,471
down €20,471 (-50.0%), from €40,976 to €20,504
- Trade debts -€8,252
down €8,252 (-86.8%), from €9,511 to €1,259
- Financial income -€4,550
down €4,550 (-50.6%), from €8,995 to €4,445
- Gross operating margin +€1,555
up €1,555 (+1.4%), from €108,909 to €110,463
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.
Derived cash bridge
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 | €480,880 | €455,442 | -€25,438 | -5.3% |
| Fixed assets | 21/28 | €127,303 | €123,796 | -€3,508 | -2.8% |
| Tangible fixed assets | 22/27 | €127,278 | €123,771 | -€3,508 | -2.8% |
| Land and buildings | 22 | €125,516 | €122,141 | -€3,375 | -2.7% |
| Furniture and vehicles | 24 | €81 | €0 | -€81 | -100% |
| Other tangible fixed assets | 26 | €1,682 | €1,630 | -€52 | -3.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €353,577 | €331,646 | -€21,931 | -6.2% |
| Amounts receivable after more than one year | 29 | €203,846 | €146,391 | -€57,455 | -28.2% |
| Other amounts receivable | 291 | €203,846 | €146,391 | -€57,455 | -28.2% |
| Cash at bank and in hand | 54/58 | €148,350 | €183,811 | +€35,461 | +23.9% |
| Deferred charges and accrued income | 490/1 | €1,381 | €1,444 | +€63 | +4.5% |
| Total equity and liabilities | 10/49 | €480,880 | €455,442 | -€25,438 | -5.3% |
| Equity | 10/15 | €238,093 | €274,011 | +€35,918 | +15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €231,893 | €267,811 | +€35,918 | +15.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €230,033 | €265,951 | +€35,918 | +15.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €242,787 | €181,431 | -€61,356 | -25.3% |
| Amounts payable after more than one year | 17 | €40,976 | €20,504 | -€20,471 | -50.0% |
| Financial debts | 170/4 | €40,976 | €20,504 | -€20,471 | -50.0% |
| Amounts payable within one year | 42/48 | €186,866 | €145,968 | -€40,898 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €20,127 | €20,471 | +€345 | +1.7% |
| Trade debts | 44 | €9,511 | €1,259 | -€8,252 | -86.8% |
| Suppliers | 440/4 | €9,511 | €1,259 | -€8,252 | -86.8% |
| Taxes, remuneration and social security | 45 | €54,525 | €88,951 | +€34,426 | +63.1% |
| Taxes | 450/3 | €54,525 | €88,601 | +€34,076 | +62.5% |
| Remuneration and social security | 454/9 | - | €350 | +€350 | |
| Other amounts payable | 47/48 | €102,703 | €35,286 | -€67,417 | -65.6% |
| Accrued charges and deferred income | 492/3 | €14,945 | €14,959 | +€14 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,301 | €3,508 | -€794 | -18.5% |
| Other operating charges | 640/8 | €2,354 | €2,047 | -€307 | -13.0% |
| Gross operating margin | 9900 | €108,909 | €110,463 | +€1,555 | +1.4% |
| Operating profit (loss) | 9901 | €102,254 | €104,909 | +€2,655 | +2.6% |
| Financial income | 75/76B | €8,995 | €4,445 | -€4,550 | -50.6% |
| Recurring financial income | 75 | €8,995 | €4,445 | -€4,550 | -50.6% |
| Financial charges | 65/66B | €3,476 | €3,026 | -€451 | -13.0% |
| Recurring financial charges | 65 | €3,476 | €3,026 | -€451 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €107,772 | €106,328 | -€1,444 | -1.3% |
| Income taxes | 67/77 | €35,337 | €35,125 | -€213 | -0.6% |
| Profit (loss) for the period | 9904 | €72,435 | €71,204 | -€1,231 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,435 | €71,204 | -€1,231 | -1.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.