GuardianCuris: 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.
GuardianCuris
Largest movements
- Cash +€104,284
up €104,284 (+2,484%), from €4,199 to €108,482
mainly Net result for the year (+€106,594) and Tax, wage and social debts (+€54,536)
- Receivables within one year +€76,919
up €76,919 (+945%), from €8,136 to €85,054
of which Other amounts receivable: +€67,669
- Deferred charges and accrued income -€25,932
down €25,932 (-100%), from €25,932 to €0
- Profit (loss) carried forward +€106,594
up €106,594 (+458%), from €23,276 to €129,870
- Tax, wage and social debts +€54,536
up €54,536 (+828%), from €6,590 to €61,126
- Trade debts -€3,968
down €3,968 (-73.5%), from €5,402 to €1,434
- Gross operating margin +€108,330
up €108,330 (+349%), from €31,058 to €139,388
- Taxes +€25,765
up €25,765 (+403%), from €6,390 to €32,154
- Financial charges +€1,528
up €1,528 (+579%), from €264 to €1,792
- Financial income +€1,506
up €1,506 (+2,534%), from €59 to €1,565
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 | €38,267 | €195,429 | +€157,162 | +411% |
| Fixed assets | 21/28 | - | €1,892 | +€1,892 | |
| Tangible fixed assets | 22/27 | - | €1,892 | +€1,892 | |
| Furniture and vehicles | 24 | - | €1,892 | +€1,892 | |
| Current assets | 29/58 | €38,267 | €193,537 | +€155,270 | +406% |
| Amounts receivable within one year | 40/41 | €8,136 | €85,054 | +€76,919 | +945% |
| Trade receivables | 40 | - | €9,250 | +€9,250 | |
| Other amounts receivable | 41 | €8,136 | €75,804 | +€67,669 | +832% |
| Cash at bank and in hand | 54/58 | €4,199 | €108,482 | +€104,284 | +2,484% |
| Deferred charges and accrued income | 490/1 | €25,932 | €0 | -€25,932 | -100% |
| Total equity and liabilities | 10/49 | €38,267 | €195,429 | +€157,162 | +411% |
| Equity | 10/15 | €26,276 | €132,870 | +€106,594 | +406% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,276 | €129,870 | +€106,594 | +458% |
| Amounts payable | 17/49 | €11,991 | €62,560 | +€50,568 | +422% |
| Amounts payable within one year | 42/48 | €11,991 | €62,560 | +€50,568 | +422% |
| Trade debts | 44 | €5,402 | €1,434 | -€3,968 | -73.5% |
| Suppliers | 440/4 | €5,402 | €1,434 | -€3,968 | -73.5% |
| Taxes, remuneration and social security | 45 | €6,590 | €61,126 | +€54,536 | +828% |
| Taxes | 450/3 | €6,590 | €61,126 | +€54,536 | +828% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,124 | €412 | -€712 | -63.3% |
| Other operating charges | 640/8 | €63 | €0 | -€63 | -100% |
| Gross operating margin | 9900 | €31,058 | €139,388 | +€108,330 | +349% |
| Operating profit (loss) | 9901 | €29,870 | €138,975 | +€109,105 | +365% |
| Financial income | 75/76B | €59 | €1,565 | +€1,506 | +2,534% |
| Recurring financial income | 75 | €59 | €1,565 | +€1,506 | +2,534% |
| Financial charges | 65/66B | €264 | €1,792 | +€1,528 | +579% |
| Recurring financial charges | 65 | €264 | €1,792 | +€1,528 | +579% |
| Profit (loss) for the period before taxes | 9903 | €29,666 | €138,748 | +€109,083 | +368% |
| Income taxes | 67/77 | €6,390 | €32,154 | +€25,765 | +403% |
| Profit (loss) for the period | 9904 | €23,276 | €106,594 | +€83,318 | +358% |
| Profit (loss) for the period to be appropriated | 9905 | €23,276 | €106,594 | +€83,318 | +358% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.