Guava Solutions: 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.
Guava Solutions
Largest movements
- Cash +€18,870
up €18,870 (+176%), from €10,696 to €29,566
mainly Net result for the year (+€29,560) and Tax, wage and social debts (+€4,358)
- Receivables within one year +€10,181
new in 2025: €10,181
- Current investments +€2,000
new in 2025: €2,000
- Tangible fixed assets +€841
up €841 (+32.9%), from €2,554 to €3,395
of which Plant, machinery and equipment: +€510
- Reserves +€25,000
new in 2025: €25,000
- Profit (loss) carried forward +€4,560
up €4,560, from -€1,035 to €3,525
- Tax, wage and social debts +€4,358
up €4,358 (+217%), from €2,005 to €6,363
- Other debts -€2,394
down €2,394 (-24.8%), from €9,647 to €7,253
- Gross operating margin +€36,502
up €36,502 (+927%), from €3,936 to €40,438
- Taxes +€10,000
new in 2025: €10,000
- Depreciation -€489
down €489 (-38.1%), from €1,281 to €793
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 | €13,617 | €45,141 | +€31,524 | +232% |
| Formation expenses | 20 | €67 | - | -€67 | |
| Fixed assets | 21/28 | €2,854 | €3,395 | +€541 | +19.0% |
| Tangible fixed assets | 22/27 | €2,554 | €3,395 | +€841 | +32.9% |
| Plant, machinery and equipment | 23 | €140 | €650 | +€510 | +363% |
| Furniture and vehicles | 24 | €2,414 | €2,745 | +€331 | +13.7% |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €10,696 | €41,746 | +€31,050 | +290% |
| Amounts receivable within one year | 40/41 | - | €10,181 | +€10,181 | |
| Trade receivables | 40 | - | €10,181 | +€10,181 | |
| Current investments | 50/53 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €10,696 | €29,566 | +€18,870 | +176% |
| Total equity and liabilities | 10/49 | €13,617 | €45,141 | +€31,524 | +232% |
| Equity | 10/15 | €1,965 | €31,525 | +€29,560 | +1,504% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €25,000 | +€25,000 | |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | -€1,035 | €3,525 | +€4,560 | |
| Amounts payable | 17/49 | €11,652 | €13,616 | +€1,965 | +16.9% |
| Amounts payable within one year | 42/48 | €11,652 | €13,616 | +€1,965 | +16.9% |
| Taxes, remuneration and social security | 45 | €2,005 | €6,363 | +€4,358 | +217% |
| Taxes | 450/3 | €2,005 | €6,363 | +€4,358 | +217% |
| Other amounts payable | 47/48 | €9,647 | €7,253 | -€2,394 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,281 | €793 | -€489 | -38.1% |
| Other operating charges | 640/8 | €261 | - | -€261 | |
| Gross operating margin | 9900 | €3,936 | €40,438 | +€36,502 | +927% |
| Operating profit (loss) | 9901 | €2,394 | €39,645 | +€37,251 | +1,556% |
| Financial charges | 65/66B | €117 | €86 | -€31 | -26.9% |
| Recurring financial charges | 65 | €117 | €86 | -€31 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €2,277 | €39,560 | +€37,283 | +1,637% |
| Income taxes | 67/77 | - | €10,000 | +€10,000 | |
| Profit (loss) for the period | 9904 | €2,277 | €29,560 | +€27,283 | +1,198% |
| Profit (loss) for the period to be appropriated | 9905 | €2,277 | €29,560 | +€27,283 | +1,198% |
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 16 October 2026 via checked.be.