GuFloW: 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.
GuFloW
Largest movements
- Cash -€557
down €557 (-85.3%), from €654 to €96
mainly Current portion of long-term debt (-€2,554) and Net result for the year (-€2,409)
- Other debts +€5,490
up €5,490 (+42.8%), from €12,819 to €18,309
- Current portion of long-term debt -€2,554
no longer reported in 2025 (was €2,554)
- Profit (loss) carried forward -€2,409
down €2,409 (-10.6%), from -€22,712 to -€25,121
- Trade debts -€1,015
down €1,015 (-34.7%), from €2,924 to €1,909
- Tax, wage and social debts -€70
no longer reported in 2025 (was €70)
- Gross operating margin -€2,271
down €2,271, from €190 to -€2,081
- Financial charges -€130
down €130 (-38.4%), from €339 to €209
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 | €654 | €96 | -€557 | -85.3% |
| Current assets | 29/58 | €654 | €96 | -€557 | -85.3% |
| Cash at bank and in hand | 54/58 | €654 | €96 | -€557 | -85.3% |
| Total equity and liabilities | 10/49 | €654 | €96 | -€557 | -85.3% |
| Equity | 10/15 | -€17,712 | -€20,121 | -€2,409 | -13.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,712 | -€25,121 | -€2,409 | -10.6% |
| Amounts payable | 17/49 | €18,366 | €20,218 | +€1,852 | +10.1% |
| Amounts payable within one year | 42/48 | €18,366 | €20,218 | +€1,852 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €2,554 | - | -€2,554 | |
| Trade debts | 44 | €2,924 | €1,909 | -€1,015 | -34.7% |
| Suppliers | 440/4 | €2,924 | €1,909 | -€1,015 | -34.7% |
| Taxes, remuneration and social security | 45 | €70 | - | -€70 | |
| Taxes | 450/3 | €70 | - | -€70 | |
| Other amounts payable | 47/48 | €12,819 | €18,309 | +€5,490 | +42.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €190 | -€2,081 | -€2,271 | |
| Operating profit (loss) | 9901 | €72 | -€2,201 | -€2,273 | |
| Financial charges | 65/66B | €339 | €209 | -€130 | -38.4% |
| Recurring financial charges | 65 | €339 | €209 | -€130 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | -€267 | -€2,409 | -€2,142 | -802.5% |
| Income taxes | 67/77 | -€5 | - | +€5 | |
| Profit (loss) for the period | 9904 | -€262 | -€2,409 | -€2,147 | -819.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€262 | -€2,409 | -€2,147 | -819.4% |
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 9 October 2026 via checked.be.