GuerRetail: 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.
GuerRetail
Largest movements
- Receivables within one year -€746
down €746 (-81.4%), from €916 to €170
of which Other amounts receivable: -€746
- Tangible fixed assets -€694
no longer reported in 2025 (was €694)
- Deferred charges and accrued income +€653
new in 2025: €653
- Cash -€374
no longer reported in 2025 (was €374)
mainly Debts after one year (-€10,000) and Net result for the year (-€6,366)
- Intangible fixed assets -€180
no longer reported in 2025 (was €180)
- Other debts +€12,843
up €12,843 (+658%), from €1,951 to €14,794
- Debts after one year -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward -€6,366
down €6,366 (-29.6%), from -€21,497 to -€27,864
- Trade debts +€2,183
up €2,183 (+128%), from €1,710 to €3,893
- Financial charges +€685
up €685 (+265%), from €259 to €944
- Depreciation -€512
down €512 (-73.9%), from €693 to €181
- Gross operating margin +€355
up €355 (+7.6%), from -€4,702 to -€4,346
- Other operating charges +€168
up €168 (+23.1%), from €727 to €895
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 | €2,164 | €823 | -€1,341 | -62.0% |
| Fixed assets | 21/28 | €874 | - | -€874 | |
| Intangible fixed assets | 21 | €180 | - | -€180 | |
| Tangible fixed assets | 22/27 | €694 | - | -€694 | |
| Furniture and vehicles | 24 | €694 | - | -€694 | |
| Current assets | 29/58 | €1,290 | €823 | -€467 | -36.2% |
| Amounts receivable within one year | 40/41 | €916 | €170 | -€746 | -81.4% |
| Trade receivables | 40 | €170 | €170 | = | 0.0% |
| Other amounts receivable | 41 | €746 | - | -€746 | |
| Cash at bank and in hand | 54/58 | €374 | - | -€374 | |
| Deferred charges and accrued income | 490/1 | - | €653 | +€653 | |
| Total equity and liabilities | 10/49 | €2,164 | €823 | -€1,341 | -62.0% |
| Equity | 10/15 | -€11,497 | -€17,864 | -€6,366 | -55.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,497 | -€27,864 | -€6,366 | -29.6% |
| Amounts payable | 17/49 | €13,661 | €18,687 | +€5,026 | +36.8% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €3,661 | €18,687 | +€15,026 | +410% |
| Trade debts | 44 | €1,710 | €3,893 | +€2,183 | +128% |
| Suppliers | 440/4 | €1,710 | €3,893 | +€2,183 | +128% |
| Other amounts payable | 47/48 | €1,951 | €14,794 | +€12,843 | +658% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €693 | €181 | -€512 | -73.9% |
| Other operating charges | 640/8 | €727 | €895 | +€168 | +23.1% |
| Gross operating margin | 9900 | -€4,702 | -€4,346 | +€355 | +7.6% |
| Operating profit (loss) | 9901 | -€6,122 | -€5,422 | +€700 | +11.4% |
| Financial charges | 65/66B | €259 | €944 | +€685 | +265% |
| Recurring financial charges | 65 | €259 | €944 | +€685 | +265% |
| Profit (loss) for the period before taxes | 9903 | -€6,381 | -€6,366 | +€14 | +0.2% |
| Profit (loss) for the period | 9904 | -€6,381 | -€6,366 | +€14 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,381 | -€6,366 | +€14 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.