GUCON: 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.
GUCON
Largest movements
- Cash -€10,570
down €10,570 (-93.5%), from €11,300 to €730
mainly Net result for the year (-€4,558) and Other debts (-€4,475)
- Profit (loss) carried forward -€4,558
down €4,558, from €1,871 to -€2,687
- Other debts -€4,475
down €4,475 (-53.8%), from €8,315 to €3,840
- Trade debts -€1,906
down €1,906 (-4.7%), from €40,291 to €38,384
- Gross operating margin -€8,668
down €8,668, from €5,695 to -€2,974
- Taxes -€1,500
no longer reported in 2024 (was €1,500)
- Other operating charges -€702
down €702 (-32.4%), from €2,169 to €1,467
- Financial charges -€196
down €196 (-62.7%), from €313 to €117
- Financial income -€158
no longer reported in 2024 (was €158)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,977 | €41,087 | -€10,889 | -21.0% |
| Current assets | 29/58 | €51,977 | €41,087 | -€10,889 | -21.0% |
| Amounts receivable within one year | 40/41 | €40,677 | €40,357 | -€320 | -0.8% |
| Other amounts receivable | 41 | €40,677 | €40,357 | -€320 | -0.8% |
| Cash at bank and in hand | 54/58 | €11,300 | €730 | -€10,570 | -93.5% |
| Total equity and liabilities | 10/49 | €51,977 | €41,087 | -€10,889 | -21.0% |
| Equity | 10/15 | €1,871 | -€2,687 | -€4,558 | |
| Profit (loss) carried forward | 14 | €1,871 | -€2,687 | -€4,558 | |
| Amounts payable | 17/49 | €50,106 | €43,774 | -€6,332 | -12.6% |
| Amounts payable within one year | 42/48 | €50,106 | €43,774 | -€6,332 | -12.6% |
| Trade debts | 44 | €40,291 | €38,384 | -€1,906 | -4.7% |
| Suppliers | 440/4 | €40,291 | €38,384 | -€1,906 | -4.7% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,550 | +€50 | +3.3% |
| Taxes | 450/3 | €1,500 | €1,550 | +€50 | +3.3% |
| Other amounts payable | 47/48 | €8,315 | €3,840 | -€4,475 | -53.8% |
| Other operating charges | 640/8 | €2,169 | €1,467 | -€702 | -32.4% |
| Gross operating margin | 9900 | €5,695 | -€2,974 | -€8,668 | |
| Operating profit (loss) | 9901 | €3,526 | -€4,441 | -€7,967 | |
| Financial income | 75/76B | €158 | - | -€158 | |
| Recurring financial income | 75 | €158 | - | -€158 | |
| Financial charges | 65/66B | €313 | €117 | -€196 | -62.7% |
| Recurring financial charges | 65 | €313 | €117 | -€196 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | €3,371 | -€4,558 | -€7,929 | |
| Income taxes | 67/77 | €1,500 | - | -€1,500 | |
| Profit (loss) for the period | 9904 | €1,871 | -€4,558 | -€6,429 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,871 | -€4,558 | -€6,429 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.