GUGE: 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.
GUGE
Largest movements
- Cash +€15,070
up €15,070 (+414%), from €3,643 to €18,713
mainly Receivables within one year (+€9,218) and Net result for the year (+€6,281)
- Receivables within one year -€9,218
down €9,218 (-38.8%), from €23,738 to €14,520
- Current investments -€456
no longer reported in 2024 (was €456)
- Reserves +€6,281
up €6,281 (+76.2%), from €8,248 to €14,529
- Tax, wage and social debts -€4,991
down €4,991 (-34.4%), from €14,504 to €9,514
of which Remuneration and social security: -€6,000
- Other debts +€3,128
up €3,128 (+400%), from €782 to €3,910
- Trade debts +€978
up €978 (+323%), from €303 to €1,280
- Gross operating margin -€1,513
down €1,513 (-13.9%), from €10,901 to €9,388
- Financial charges +€868
up €868 (+749%), from €116 to €984
- Other operating charges -€321
no longer reported in 2024 (was €321)
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.
Derived cash bridge
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 | €27,837 | €33,233 | +€5,396 | +19.4% |
| Current assets | 29/58 | €27,837 | €33,233 | +€5,396 | +19.4% |
| Amounts receivable within one year | 40/41 | €23,738 | €14,520 | -€9,218 | -38.8% |
| Trade receivables | 40 | €23,738 | €14,520 | -€9,218 | -38.8% |
| Current investments | 50/53 | €456 | - | -€456 | |
| Cash at bank and in hand | 54/58 | €3,643 | €18,713 | +€15,070 | +414% |
| Total equity and liabilities | 10/49 | €27,837 | €33,233 | +€5,396 | +19.4% |
| Equity | 10/15 | €12,248 | €18,529 | +€6,281 | +51.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €8,248 | €14,529 | +€6,281 | +76.2% |
| Distributable reserves | 133 | €8,248 | €14,529 | +€6,281 | +76.2% |
| Amounts payable | 17/49 | €15,589 | €14,704 | -€885 | -5.7% |
| Amounts payable within one year | 42/48 | €15,589 | €14,704 | -€885 | -5.7% |
| Trade debts | 44 | €303 | €1,280 | +€978 | +323% |
| Suppliers | 440/4 | €303 | €1,280 | +€978 | +323% |
| Taxes, remuneration and social security | 45 | €14,504 | €9,514 | -€4,991 | -34.4% |
| Taxes | 450/3 | €8,222 | €9,231 | +€1,009 | +12.3% |
| Remuneration and social security | 454/9 | €6,283 | €283 | -€6,000 | -95.5% |
| Other amounts payable | 47/48 | €782 | €3,910 | +€3,128 | +400% |
| Other operating charges | 640/8 | €321 | - | -€321 | |
| Gross operating margin | 9900 | €10,901 | €9,388 | -€1,513 | -13.9% |
| Operating profit (loss) | 9901 | €10,580 | €9,388 | -€1,192 | -11.3% |
| Financial income | 75/76B | €1 | €24 | +€23 | +2,890% |
| Recurring financial income | 75 | €1 | €24 | +€23 | +2,890% |
| Financial charges | 65/66B | €116 | €984 | +€868 | +749% |
| Recurring financial charges | 65 | €116 | €984 | +€868 | +749% |
| Profit (loss) for the period before taxes | 9903 | €10,465 | €8,428 | -€2,037 | -19.5% |
| Income taxes | 67/77 | €2,217 | €2,147 | -€69 | -3.1% |
| Profit (loss) for the period | 9904 | €8,248 | €6,281 | -€1,967 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,248 | €6,281 | -€1,967 | -23.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.