GUBA GUBA: 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.
GUBA GUBA
Largest movements
- Receivables within one year -€5,557
down €5,557 (-18.7%), from €29,696 to €24,139
of which Trade receivables: -€5,664
- Cash +€5,461
up €5,461 (+656%), from €832 to €6,293
- Tangible fixed assets -€2,188
down €2,188 (-3.7%), from €58,364 to €56,175
of which Land and buildings: -€5,193
- Deferred charges and accrued income +€2,029
up €2,029 (+77.4%), from €2,623 to €4,652
- Advances received +€9,559
up €9,559 (+146%), from €6,543 to €16,102
- Tax, wage and social debts -€4,174
down €4,174 (-77.0%), from €5,423 to €1,249
- Profit (loss) carried forward -€3,106
down €3,106 (-5.4%), from €57,683 to €54,577
- Other debts -€2,000
no longer reported in 2025 (was €2,000)
- Contributions +€1,900
up €1,900 (+13.4%), from €14,200 to €16,100
- Depreciation +€2,622
up €2,622 (+64.6%), from €4,058 to €6,681
- Gross operating margin -€2,122
down €2,122 (-31.0%), from €6,839 to €4,717
- Other operating charges +€1,190
up €1,190 (+207%), from €574 to €1,764
- Taxes -€634
no longer reported in 2025 (was €634)
- Financial income +€181
up €181 (+30.9%), from €585 to €766
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,663 | €91,407 | -€256 | -0.3% |
| Fixed assets | 21/28 | €58,512 | €56,323 | -€2,188 | -3.7% |
| Tangible fixed assets | 22/27 | €58,364 | €56,175 | -€2,188 | -3.7% |
| Land and buildings | 22 | €58,364 | €53,171 | -€5,193 | -8.9% |
| Plant, machinery and equipment | 23 | - | €1,617 | +€1,617 | |
| Furniture and vehicles | 24 | - | €1,388 | +€1,388 | |
| Financial fixed assets | 28 | €148 | €148 | = | 0.0% |
| Current assets | 29/58 | €33,151 | €35,084 | +€1,933 | +5.8% |
| Amounts receivable within one year | 40/41 | €29,696 | €24,139 | -€5,557 | -18.7% |
| Trade receivables | 40 | €17,571 | €11,907 | -€5,664 | -32.2% |
| Other amounts receivable | 41 | €12,125 | €12,232 | +€107 | +0.9% |
| Cash at bank and in hand | 54/58 | €832 | €6,293 | +€5,461 | +656% |
| Deferred charges and accrued income | 490/1 | €2,623 | €4,652 | +€2,029 | +77.4% |
| Total equity and liabilities | 10/49 | €91,663 | €91,407 | -€256 | -0.3% |
| Equity | 10/15 | €73,783 | €70,677 | -€3,106 | -4.2% |
| Contributions | 10/11 | €14,200 | €16,100 | +€1,900 | +13.4% |
| Reserves | 13 | €1,900 | - | -€1,900 | |
| Non-distributable reserves | 130/1 | €1,900 | - | -€1,900 | |
| Reserves not available under the articles | 1311 | €1,900 | - | -€1,900 | |
| Profit (loss) carried forward | 14 | €57,683 | €54,577 | -€3,106 | -5.4% |
| Amounts payable | 17/49 | €17,879 | €20,730 | +€2,850 | +15.9% |
| Amounts payable within one year | 42/48 | €17,879 | €20,730 | +€2,850 | +15.9% |
| Trade debts | 44 | €3,914 | €3,379 | -€535 | -13.7% |
| Suppliers | 440/4 | €3,914 | €3,379 | -€535 | -13.7% |
| Advances received on contracts in progress | 46 | €6,543 | €16,102 | +€9,559 | +146% |
| Taxes, remuneration and social security | 45 | €5,423 | €1,249 | -€4,174 | -77.0% |
| Taxes | 450/3 | €5,423 | €1,249 | -€4,174 | -77.0% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Non-recurring operating income | 76A | - | €3,703 | +€3,703 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,058 | €6,681 | +€2,622 | +64.6% |
| Other operating charges | 640/8 | €574 | €1,764 | +€1,190 | +207% |
| Gross operating margin | 9900 | €6,839 | €4,717 | -€2,122 | -31.0% |
| Operating profit (loss) | 9901 | €2,206 | -€3,728 | -€5,934 | |
| Financial income | 75/76B | €585 | €766 | +€181 | +30.9% |
| Recurring financial income | 75 | €585 | €766 | +€181 | +30.9% |
| Financial charges | 65/66B | €73 | €144 | +€71 | +97.8% |
| Recurring financial charges | 65 | €73 | €144 | +€71 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | €2,718 | -€3,106 | -€5,824 | |
| Income taxes | 67/77 | €634 | - | -€634 | |
| Profit (loss) for the period | 9904 | €2,085 | -€3,106 | -€5,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,085 | -€3,106 | -€5,191 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.