GUAVA: 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.
GUAVA
Largest movements
- Receivables after one year -€59,543
no longer reported in 2025 (was €59,543)
- Tangible fixed assets -€42,791
down €42,791 (-6.6%), from €648,845 to €606,053
- Receivables within one year -€18,705
down €18,705 (-50.9%), from €36,723 to €18,018
of which Trade receivables: -€16,821
- Debts after one year -€91,178
down €91,178 (-21.0%), from €434,106 to €342,928
- Current portion of long-term debt -€64,724
down €64,724 (-54.0%), from €119,902 to €55,178
- Other debts +€42,570
new in 2025: €42,570
- Trade debts -€11,325
down €11,325 (-69.7%), from €16,256 to €4,930
- Gross operating margin +€15,536
up €15,536 (+23.5%), from €66,034 to €81,570
- Financial income -€15,071
down €15,071 (-98.7%), from €15,264 to €193
- Depreciation -€1,014
down €1,014 (-1.9%), from €53,115 to €52,100
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 | €762,613 | €639,047 | -€123,566 | -16.2% |
| Fixed assets | 21/28 | €648,845 | €606,053 | -€42,791 | -6.6% |
| Tangible fixed assets | 22/27 | €648,845 | €606,053 | -€42,791 | -6.6% |
| Land and buildings | 22 | €493,883 | €473,055 | -€20,827 | -4.2% |
| Plant, machinery and equipment | 23 | €6,321 | €5,213 | -€1,108 | -17.5% |
| Furniture and vehicles | 24 | €1,140 | €164 | -€977 | -85.7% |
| Other tangible fixed assets | 26 | €147,501 | €127,621 | -€19,879 | -13.5% |
| Current assets | 29/58 | €113,768 | €32,993 | -€80,775 | -71.0% |
| Amounts receivable after more than one year | 29 | €59,543 | - | -€59,543 | |
| Trade receivables | 290 | €59,543 | - | -€59,543 | |
| Amounts receivable within one year | 40/41 | €36,723 | €18,018 | -€18,705 | -50.9% |
| Trade receivables | 40 | €33,953 | €17,132 | -€16,821 | -49.5% |
| Other amounts receivable | 41 | €2,770 | €886 | -€1,884 | -68.0% |
| Cash at bank and in hand | 54/58 | €2,742 | €4,193 | +€1,451 | +52.9% |
| Deferred charges and accrued income | 490/1 | €14,760 | €10,782 | -€3,977 | -26.9% |
| Total equity and liabilities | 10/49 | €762,613 | €639,047 | -€123,566 | -16.2% |
| Equity | 10/15 | €181,511 | €183,954 | +€2,443 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €162,911 | €165,354 | +€2,443 | +1.5% |
| Distributable reserves | 133 | €162,911 | €165,354 | +€2,443 | +1.5% |
| Amounts payable | 17/49 | €581,102 | €455,092 | -€126,009 | -21.7% |
| Amounts payable after more than one year | 17 | €434,106 | €342,928 | -€91,178 | -21.0% |
| Financial debts | 170/4 | €434,106 | €342,928 | -€91,178 | -21.0% |
| Amounts payable within one year | 42/48 | €145,242 | €108,301 | -€36,942 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €119,902 | €55,178 | -€64,724 | -54.0% |
| Financial debts | 43 | €84 | €107 | +€23 | +26.9% |
| Credit institutions | 430/8 | €84 | €107 | +€23 | +26.9% |
| Trade debts | 44 | €16,256 | €4,930 | -€11,325 | -69.7% |
| Suppliers | 440/4 | €16,256 | €4,930 | -€11,325 | -69.7% |
| Taxes, remuneration and social security | 45 | €9,001 | €5,515 | -€3,485 | -38.7% |
| Taxes | 450/3 | €9,001 | €5,515 | -€3,485 | -38.7% |
| Other amounts payable | 47/48 | - | €42,570 | +€42,570 | |
| Accrued charges and deferred income | 492/3 | €1,754 | €3,864 | +€2,110 | +120.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,115 | €52,100 | -€1,014 | -1.9% |
| Other operating charges | 640/8 | €5,779 | €5,920 | +€141 | +2.4% |
| Gross operating margin | 9900 | €66,034 | €81,570 | +€15,536 | +23.5% |
| Operating profit (loss) | 9901 | €7,140 | €23,549 | +€16,409 | +229.8% |
| Financial income | 75/76B | €15,264 | €193 | -€15,071 | -98.7% |
| Recurring financial income | 75 | €15,264 | €193 | -€15,071 | -98.7% |
| Financial charges | 65/66B | €18,147 | €18,179 | +€33 | +0.2% |
| Recurring financial charges | 65 | €18,147 | €18,179 | +€33 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €4,257 | €5,562 | +€1,305 | +30.7% |
| Income taxes | 67/77 | €2,603 | €3,119 | +€516 | +19.8% |
| Profit (loss) for the period | 9904 | €1,654 | €2,443 | +€789 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,654 | €2,443 | +€789 | +47.7% |
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 30 September 2026 via checked.be.