GUI & CO: 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.
GUI & CO
Largest movements
- Receivables within one year +€14,368
up €14,368 (+75.2%), from €19,116 to €33,484
of which Trade receivables: +€9,247
- Cash +€9,063
up €9,063 (+14.2%), from €63,860 to €72,922
mainly Net result for the year (+€71,396) and Trade debts (+€9,834)
- Profit (loss) carried forward +€71,396
new in 2025: €71,396
- Other debts -€65,856
no longer reported in 2025 (was €65,856)
- Trade debts +€9,834
up €9,834 (+538.3%), from €1,827 to €11,661
- Tax, wage and social debts +€7,690
up €7,690 (+46.7%), from €16,465 to €24,154
of which Taxes: +€7,432
- Gross operating margin +€9,779
up €9,779 (+10.7%), from €91,701 to €101,480
- Taxes +€2,911
up €2,911 (+15.7%), from €18,511 to €21,421
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 | €94,748 | €117,811 | +€23,064 | +24.3% |
| Fixed assets | 21/28 | €11,772 | €11,405 | -€367 | -3.1% |
| Tangible fixed assets | 22/27 | €11,772 | €11,405 | -€367 | -3.1% |
| Plant, machinery and equipment | 23 | €3,800 | €6,000 | +€2,200 | +57.9% |
| Furniture and vehicles | 24 | €1,093 | €644 | -€449 | -41.1% |
| Other tangible fixed assets | 26 | €6,879 | €4,761 | -€2,118 | -30.8% |
| Current assets | 29/58 | €82,976 | €106,406 | +€23,431 | +28.2% |
| Amounts receivable within one year | 40/41 | €19,116 | €33,484 | +€14,368 | +75.2% |
| Trade receivables | 40 | €18,769 | €28,016 | +€9,247 | +49.3% |
| Other amounts receivable | 41 | €347 | €5,468 | +€5,121 | +1475.1% |
| Cash at bank and in hand | 54/58 | €63,860 | €72,922 | +€9,063 | +14.2% |
| Total equity and liabilities | 10/49 | €94,748 | €117,811 | +€23,064 | +24.3% |
| Equity | 10/15 | €10,600 | €81,996 | +€71,396 | +673.5% |
| Contributions | 10/11 | €10,600 | €10,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €71,396 | +€71,396 | |
| Amounts payable | 17/49 | €84,148 | €35,816 | -€48,332 | -57.4% |
| Amounts payable within one year | 42/48 | €84,148 | €35,816 | -€48,332 | -57.4% |
| Trade debts | 44 | €1,827 | €11,661 | +€9,834 | +538.3% |
| Suppliers | 440/4 | €1,827 | €11,661 | +€9,834 | +538.3% |
| Taxes, remuneration and social security | 45 | €16,465 | €24,154 | +€7,690 | +46.7% |
| Taxes | 450/3 | €16,465 | €23,896 | +€7,432 | +45.1% |
| Remuneration and social security | 454/9 | - | €258 | +€258 | |
| Other amounts payable | 47/48 | €65,856 | - | -€65,856 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,339 | €2,567 | +€228 | +9.7% |
| Other operating charges | 640/8 | €1,887 | €2,343 | +€456 | +24.2% |
| Gross operating margin | 9900 | €91,701 | €101,480 | +€9,779 | +10.7% |
| Operating profit (loss) | 9901 | €87,476 | €96,571 | +€9,095 | +10.4% |
| Financial income | 75/76B | €1 | €1 | +€0 | +29.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +29.0% |
| Financial charges | 65/66B | €3,113 | €3,755 | +€643 | +20.6% |
| Recurring financial charges | 65 | €3,113 | €3,755 | +€643 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €84,364 | €92,817 | +€8,453 | +10.0% |
| Income taxes | 67/77 | €18,511 | €21,421 | +€2,911 | +15.7% |
| Profit (loss) for the period | 9904 | €65,853 | €71,396 | +€5,542 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,853 | €71,396 | +€5,542 | +8.4% |
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 5 October 2026 via checked.be.