GUGI-COMPTA: 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.
GUGI-COMPTA
Largest movements
- Deferred charges and accrued income +€4,598
new in 2025: €4,598
- Receivables within one year -€2,277
no longer reported in 2025 (was €2,277)
- Tangible fixed assets +€2,169
new in 2025: €2,169
- Cash -€1,604
down €1,604 (-16.7%), from €9,610 to €8,006
mainly Deferred charges and accrued income (-€4,598) and Investment in fixed assets (net) (-€3,354)
- Profit (loss) carried forward +€1,429
up €1,429 (+28.3%), from €5,048 to €6,476
- Tax, wage and social debts +€1,210
up €1,210 (+65.8%), from €1,840 to €3,050
- Trade debts +€203
new in 2025: €203
- Purchases and services +€66,744
up €66,744 (+222%), from €30,132 to €96,876
- Turnover +€63,190
up €63,190 (+177%), from €35,705 to €98,896
- Gross operating margin -€2,734
down €2,734 (-49.0%), from €5,573 to €2,840
- Depreciation +€1,185
new in 2025: €1,185
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 | €11,888 | €14,773 | +€2,885 | +24.3% |
| Fixed assets | 21/28 | - | €2,169 | +€2,169 | |
| Tangible fixed assets | 22/27 | - | €2,169 | +€2,169 | |
| Plant, machinery and equipment | 23 | - | €2,169 | +€2,169 | |
| Current assets | 29/58 | €11,888 | €12,604 | +€716 | +6.0% |
| Amounts receivable within one year | 40/41 | €2,277 | - | -€2,277 | |
| Other amounts receivable | 41 | €2,277 | - | -€2,277 | |
| Cash at bank and in hand | 54/58 | €9,610 | €8,006 | -€1,604 | -16.7% |
| Deferred charges and accrued income | 490/1 | - | €4,598 | +€4,598 | |
| Total equity and liabilities | 10/49 | €11,888 | €14,773 | +€2,885 | +24.3% |
| Equity | 10/15 | €10,048 | €11,476 | +€1,429 | +14.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,048 | €6,476 | +€1,429 | +28.3% |
| Amounts payable | 17/49 | €1,840 | €3,296 | +€1,456 | +79.1% |
| Amounts payable within one year | 42/48 | €1,840 | €3,296 | +€1,456 | +79.1% |
| Trade debts | 44 | - | €203 | +€203 | |
| Suppliers | 440/4 | - | €203 | +€203 | |
| Taxes, remuneration and social security | 45 | €1,840 | €3,050 | +€1,210 | +65.8% |
| Taxes | 450/3 | €1,840 | €3,050 | +€1,210 | +65.8% |
| Other amounts payable | 47/48 | - | €43 | +€43 | |
| Turnover | 70 | €35,705 | €98,896 | +€63,190 | +177% |
| Non-recurring operating income | 76A | - | €820 | +€820 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,132 | €96,876 | +€66,744 | +222% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,185 | +€1,185 | |
| Other operating charges | 640/8 | €495 | - | -€495 | |
| Gross operating margin | 9900 | €5,573 | €2,840 | -€2,734 | -49.0% |
| Operating profit (loss) | 9901 | €5,078 | €1,655 | -€3,423 | -67.4% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €46 | €226 | +€180 | +388% |
| Recurring financial charges | 65 | €46 | €226 | +€180 | +388% |
| Profit (loss) for the period before taxes | 9903 | €5,048 | €1,429 | -€3,619 | -71.7% |
| Profit (loss) for the period | 9904 | €5,048 | €1,429 | -€3,619 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,048 | €1,429 | -€3,619 | -71.7% |
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 17 October 2026 via checked.be.