GuedArt Construct: 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.
GuedArt Construct
Largest movements
- Cash +€1,235
up €1,235 (+4389.8%), from €28 to €1,263
mainly Contributions, distributions and other (+€3,046) and Other debts (+€2,307)
- Profit (loss) carried forward -€3,088
down €3,088 (-98.9%), from -€3,121 to -€6,210
- Contributions +€3,046
up €3,046 (+155.8%), from €1,954 to €5,000
- Other debts +€2,307
new in 2025: €2,307
- Trade debts -€1,034
down €1,034 (-86.5%), from €1,195 to €161
- Gross operating margin +€290
up €290 (+9.3%), from -€3,117 to -€2,827
- Financial charges +€57
up €57 (+1370.9%), from €4 to €61
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 | €28 | €1,263 | +€1,235 | +4389.8% |
| Current assets | 29/58 | €28 | €1,263 | +€1,235 | +4389.8% |
| Cash at bank and in hand | 54/58 | €28 | €1,263 | +€1,235 | +4389.8% |
| Total equity and liabilities | 10/49 | €28 | €1,263 | +€1,235 | +4389.8% |
| Equity | 10/15 | -€1,167 | -€1,210 | -€43 | -3.6% |
| Contributions | 10/11 | €1,954 | €5,000 | +€3,046 | +155.8% |
| Profit (loss) carried forward | 14 | -€3,121 | -€6,210 | -€3,088 | -98.9% |
| Amounts payable | 17/49 | €1,195 | €2,473 | +€1,278 | +106.9% |
| Amounts payable within one year | 42/48 | €1,195 | €2,473 | +€1,278 | +106.9% |
| Trade debts | 44 | €1,195 | €161 | -€1,034 | -86.5% |
| Suppliers | 440/4 | €1,195 | €161 | -€1,034 | -86.5% |
| Taxes, remuneration and social security | 45 | - | €4 | +€4 | |
| Taxes | 450/3 | - | €4 | +€4 | |
| Other amounts payable | 47/48 | - | €2,307 | +€2,307 | |
| Non-recurring operating charges | 66A | - | €200 | +€200 | |
| Gross operating margin | 9900 | -€3,117 | -€2,827 | +€290 | +9.3% |
| Operating profit (loss) | 9901 | -€3,117 | -€3,027 | +€90 | +2.9% |
| Financial charges | 65/66B | €4 | €61 | +€57 | +1370.9% |
| Recurring financial charges | 65 | €4 | €61 | +€57 | +1370.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,121 | -€3,088 | +€33 | +1.1% |
| Profit (loss) for the period | 9904 | -€3,121 | -€3,088 | +€33 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,121 | -€3,088 | +€33 | +1.1% |
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 12 October 2026 via checked.be.