GUGEMAN & KIDS: 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.
GUGEMAN & KIDS
Largest movements
- Receivables within one year -€5,030
down €5,030 (-4.3%), from €115,726 to €110,696
of which Other amounts receivable: -€3,124
- Profit (loss) carried forward +€5,506
up €5,506 (+8.4%), from €65,262 to €70,768
- Debts after one year -€5,173
down €5,173 (-8.0%), from €64,654 to €59,480
- Tax, wage and social debts -€4,366
down €4,366 (-48.8%), from €8,940 to €4,574
- Trade debts -€2,094
down €2,094 (-31.3%), from €6,681 to €4,587
- Gross operating margin -€7,229
down €7,229 (-55.4%), from €13,044 to €5,815
- Taxes -€3,914
down €3,914 (-97.2%), from €4,027 to €113
- Financial charges -€323
down €323 (-54.7%), from €590 to €267
- Other operating charges -€272
no longer reported in 2025 (was €272)
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 | €190,860 | €184,733 | -€6,127 | -3.2% |
| Fixed assets | 21/28 | €2,750 | €2,750 | = | 0.0% |
| Financial fixed assets | 28 | €2,750 | €2,750 | = | 0.0% |
| Current assets | 29/58 | €188,110 | €181,983 | -€6,127 | -3.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,415 | €2,415 | = | 0.0% |
| Stocks | 30/36 | €2,415 | €2,415 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €115,726 | €110,696 | -€5,030 | -4.3% |
| Trade receivables | 40 | €2,310 | €404 | -€1,906 | -82.5% |
| Other amounts receivable | 41 | €113,416 | €110,292 | -€3,124 | -2.8% |
| Cash at bank and in hand | 54/58 | €19,969 | €18,872 | -€1,097 | -5.5% |
| Total equity and liabilities | 10/49 | €190,860 | €184,733 | -€6,127 | -3.2% |
| Equity | 10/15 | €105,413 | €110,919 | +€5,506 | +5.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,559 | €21,559 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €19,700 | €19,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,262 | €70,768 | +€5,506 | +8.4% |
| Amounts payable | 17/49 | €85,447 | €73,814 | -€11,633 | -13.6% |
| Amounts payable after more than one year | 17 | €64,654 | €59,480 | -€5,173 | -8.0% |
| Financial debts | 170/4 | €64,654 | €59,480 | -€5,173 | -8.0% |
| Amounts payable within one year | 42/48 | €20,794 | €14,334 | -€6,460 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €5,173 | €5,173 | = | 0.0% |
| Trade debts | 44 | €6,681 | €4,587 | -€2,094 | -31.3% |
| Suppliers | 440/4 | €6,681 | €4,587 | -€2,094 | -31.3% |
| Taxes, remuneration and social security | 45 | €8,940 | €4,574 | -€4,366 | -48.8% |
| Taxes | 450/3 | €8,940 | €4,574 | -€4,366 | -48.8% |
| Other operating charges | 640/8 | €272 | - | -€272 | |
| Gross operating margin | 9900 | €13,044 | €5,815 | -€7,229 | -55.4% |
| Operating profit (loss) | 9901 | €12,772 | €5,815 | -€6,957 | -54.5% |
| Financial income | 75/76B | €4 | €71 | +€67 | +1,685% |
| Recurring financial income | 75 | €4 | €71 | +€67 | +1,685% |
| Financial charges | 65/66B | €590 | €267 | -€323 | -54.7% |
| Recurring financial charges | 65 | €590 | €267 | -€323 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €12,186 | €5,619 | -€6,567 | -53.9% |
| Income taxes | 67/77 | €4,027 | €113 | -€3,914 | -97.2% |
| Profit (loss) for the period | 9904 | €8,159 | €5,506 | -€2,653 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,159 | €5,506 | -€2,653 | -32.5% |
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 29 October 2026 via checked.be.