GUCI - CONSULTING: 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.
GUCI - CONSULTING
Largest movements
- Tangible fixed assets -€20,257
down €20,257 (-7.6%), from €266,831 to €246,575
of which Land and buildings: -€25,135
- Receivables after one year +€5,076
up €5,076 (+18.6%), from €27,239 to €32,315
- Deferred charges and accrued income -€3,743
down €3,743 (-100%), from €3,743 to €0
- Short-term financial debts -€38,987
down €38,987 (-100%), from €38,987 to €0
- Current portion of long-term debt +€38,007
new in 2025: €38,007
- Debts after one year -€36,580
down €36,580 (-17.1%), from €213,715 to €177,135
- Profit (loss) carried forward +€9,438
up €9,438, from -€9,438 to €0
- Advances received +€7,260
new in 2025: €7,260
- Gross operating margin +€6,431
up €6,431 (+12.3%), from €52,218 to €58,649
- Taxes +€4,945
up €4,945 (+1,457%), from €339 to €5,284
- Financial charges +€2,461
up €2,461 (+35.6%), from €6,915 to €9,375
- Depreciation +€2,102
up €2,102 (+7.7%), from €27,478 to €29,581
- Financial income -€1,422
down €1,422 (-100%), from €1,422 to €0
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 | €303,017 | €283,138 | -€19,879 | -6.6% |
| Fixed assets | 21/28 | €266,831 | €246,575 | -€20,257 | -7.6% |
| Tangible fixed assets | 22/27 | €266,831 | €246,575 | -€20,257 | -7.6% |
| Land and buildings | 22 | €256,827 | €231,692 | -€25,135 | -9.8% |
| Plant, machinery and equipment | 23 | - | €5,779 | +€5,779 | |
| Furniture and vehicles | 24 | €10,004 | €9,104 | -€901 | -9.0% |
| Current assets | 29/58 | €36,186 | €36,564 | +€378 | +1.0% |
| Amounts receivable after more than one year | 29 | €27,239 | €32,315 | +€5,076 | +18.6% |
| Other amounts receivable | 291 | €27,239 | €32,315 | +€5,076 | +18.6% |
| Amounts receivable within one year | 40/41 | - | €1,112 | +€1,112 | |
| Trade receivables | 40 | - | €507 | +€507 | |
| Other amounts receivable | 41 | - | €605 | +€605 | |
| Cash at bank and in hand | 54/58 | €5,205 | €3,137 | -€2,067 | -39.7% |
| Deferred charges and accrued income | 490/1 | €3,743 | €0 | -€3,743 | -100% |
| Total equity and liabilities | 10/49 | €303,017 | €283,138 | -€19,879 | -6.6% |
| Equity | 10/15 | €22,148 | €33,982 | +€11,835 | +53.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,986 | €15,382 | +€2,397 | +18.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,126 | €11,126 | = | 0.0% |
| Distributable reserves | 133 | - | €2,397 | +€2,397 | |
| Profit (loss) carried forward | 14 | -€9,438 | €0 | +€9,438 | |
| Amounts payable | 17/49 | €280,869 | €249,156 | -€31,714 | -11.3% |
| Amounts payable after more than one year | 17 | €213,715 | €177,135 | -€36,580 | -17.1% |
| Financial debts | 170/4 | €213,715 | €177,135 | -€36,580 | -17.1% |
| Amounts payable within one year | 42/48 | €67,154 | €72,021 | +€4,867 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | - | €38,007 | +€38,007 | |
| Financial debts | 43 | €38,987 | €0 | -€38,987 | -100% |
| Credit institutions | 430/8 | €38,987 | €0 | -€38,987 | -100% |
| Trade debts | 44 | €20,777 | €17,318 | -€3,459 | -16.6% |
| Suppliers | 440/4 | €20,777 | €17,318 | -€3,459 | -16.6% |
| Advances received on contracts in progress | 46 | - | €7,260 | +€7,260 | |
| Taxes, remuneration and social security | 45 | €7,389 | €9,435 | +€2,046 | +27.7% |
| Taxes | 450/3 | €7,389 | €9,435 | +€2,046 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,478 | €29,581 | +€2,102 | +7.7% |
| Other operating charges | 640/8 | €3,732 | €2,574 | -€1,157 | -31.0% |
| Gross operating margin | 9900 | €52,218 | €58,649 | +€6,431 | +12.3% |
| Operating profit (loss) | 9901 | €21,008 | €26,494 | +€5,486 | +26.1% |
| Financial income | 75/76B | €1,422 | €0 | -€1,422 | -100% |
| Recurring financial income | 75 | €1,422 | €0 | -€1,422 | -100% |
| Financial charges | 65/66B | €6,915 | €9,375 | +€2,461 | +35.6% |
| Recurring financial charges | 65 | €6,915 | €9,375 | +€2,461 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €15,516 | €17,119 | +€1,603 | +10.3% |
| Income taxes | 67/77 | €339 | €5,284 | +€4,945 | +1,457% |
| Profit (loss) for the period | 9904 | €15,177 | €11,835 | -€3,342 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,177 | €11,835 | -€3,342 | -22.0% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.