GUEUNING CONSULTING: 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.
GUEUNING CONSULTING
Largest movements
- Cash +€26,201
up €26,201 (+53.3%), from €49,177 to €75,379
mainly Net result for the year (+€47,989) and Tax, wage and social debts (+€9,395)
- Reserves +€21,189
up €21,189 (+20.2%), from €104,967 to €126,156
- Tax, wage and social debts +€9,395
up €9,395 (+63.1%), from €14,895 to €24,290
- Trade debts -€3,706
down €3,706 (-58.9%), from €6,288 to €2,582
- Gross operating margin +€6,849
up €6,849 (+11.6%), from €59,095 to €65,945
- Taxes +€2,794
up €2,794 (+16.9%), from €16,528 to €19,322
- Financial income +€2,252
up €2,252 (+111.2%), from €2,025 to €4,277
- Other operating charges -€957
down €957 (-39.8%), from €2,405 to €1,448
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 | €137,674 | €164,553 | +€26,879 | +19.5% |
| Fixed assets | 21/28 | €2,356 | €2,978 | +€622 | +26.4% |
| Tangible fixed assets | 22/27 | €2,356 | €2,353 | -€3 | -0.1% |
| Plant, machinery and equipment | 23 | €27 | - | -€27 | |
| Furniture and vehicles | 24 | €2,329 | €2,353 | +€24 | +1.0% |
| Financial fixed assets | 28 | - | €625 | +€625 | |
| Current assets | 29/58 | €135,318 | €161,575 | +€26,257 | +19.4% |
| Amounts receivable within one year | 40/41 | €82,353 | €82,250 | -€103 | -0.1% |
| Trade receivables | 40 | €13,340 | €13,340 | = | 0.0% |
| Other amounts receivable | 41 | €69,013 | €68,910 | -€103 | -0.1% |
| Cash at bank and in hand | 54/58 | €49,177 | €75,379 | +€26,201 | +53.3% |
| Deferred charges and accrued income | 490/1 | €3,788 | €3,946 | +€159 | +4.2% |
| Total equity and liabilities | 10/49 | €137,674 | €164,553 | +€26,879 | +19.5% |
| Equity | 10/15 | €116,492 | €137,681 | +€21,189 | +18.2% |
| Reserves | 13 | €104,967 | €126,156 | +€21,189 | +20.2% |
| Distributable reserves | 133 | €104,967 | €126,156 | +€21,189 | +20.2% |
| Profit (loss) carried forward | 14 | €11,525 | €11,525 | = | 0.0% |
| Amounts payable | 17/49 | €21,183 | €26,872 | +€5,690 | +26.9% |
| Amounts payable within one year | 42/48 | €21,183 | €26,872 | +€5,690 | +26.9% |
| Trade debts | 44 | €6,288 | €2,582 | -€3,706 | -58.9% |
| Suppliers | 440/4 | €6,288 | €2,582 | -€3,706 | -58.9% |
| Taxes, remuneration and social security | 45 | €14,895 | €24,290 | +€9,395 | +63.1% |
| Taxes | 450/3 | €14,895 | €24,290 | +€9,395 | +63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,630 | €1,307 | -€323 | -19.8% |
| Other operating charges | 640/8 | €2,405 | €1,448 | -€957 | -39.8% |
| Gross operating margin | 9900 | €59,095 | €65,945 | +€6,849 | +11.6% |
| Operating profit (loss) | 9901 | €55,061 | €63,190 | +€8,129 | +14.8% |
| Financial income | 75/76B | €2,025 | €4,277 | +€2,252 | +111.2% |
| Recurring financial income | 75 | €2,025 | €4,277 | +€2,252 | +111.2% |
| Financial charges | 65/66B | €137 | €156 | +€20 | +14.4% |
| Recurring financial charges | 65 | €137 | €156 | +€20 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €56,949 | €67,311 | +€10,362 | +18.2% |
| Income taxes | 67/77 | €16,528 | €19,322 | +€2,794 | +16.9% |
| Profit (loss) for the period | 9904 | €40,422 | €47,989 | +€7,567 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,422 | €47,989 | +€7,567 | +18.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.