"GUI-OHM": 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-OHM"
Largest movements
- Receivables within one year +€12,070
up €12,070 (+84.4%), from €14,293 to €26,363
of which Trade receivables: +€10,382
- Tangible fixed assets -€7,116
down €7,116 (-66.2%), from €10,754 to €3,638
of which Furniture and vehicles: -€6,666
- Cash -€4,163
down €4,163 (-90.0%), from €4,625 to €462
mainly Net result for the year (-€14,056) and Receivables within one year (-€12,070)
- Other debts +€23,850
up €23,850 (+76.3%), from €31,258 to €55,108
- Profit (loss) carried forward -€14,056
down €14,056 (-37.7%), from -€37,320 to -€51,376
- Tax, wage and social debts -€10,661
down €10,661 (-95.6%), from €11,152 to €491
- Trade debts +€1,658
up €1,658 (+19.6%), from €8,439 to €10,096
- Gross operating margin +€33,976
up €33,976 (+87.3%), from -€38,904 to -€4,928
- Other operating charges +€586
up €586 (+51.1%), from €1,147 to €1,732
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 | €36,528 | €37,319 | +€791 | +2.2% |
| Fixed assets | 21/28 | €10,754 | €3,638 | -€7,116 | -66.2% |
| Tangible fixed assets | 22/27 | €10,754 | €3,638 | -€7,116 | -66.2% |
| Plant, machinery and equipment | 23 | €981 | €531 | -€450 | -45.8% |
| Furniture and vehicles | 24 | €9,773 | €3,107 | -€6,666 | -68.2% |
| Current assets | 29/58 | €25,774 | €33,681 | +€7,907 | +30.7% |
| Stocks and contracts in progress | 3 | €6,855 | €6,855 | = | 0.0% |
| Stocks | 30/36 | €6,855 | €6,855 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,293 | €26,363 | +€12,070 | +84.4% |
| Trade receivables | 40 | €10,443 | €20,825 | +€10,382 | +99.4% |
| Other amounts receivable | 41 | €3,850 | €5,538 | +€1,688 | +43.8% |
| Cash at bank and in hand | 54/58 | €4,625 | €462 | -€4,163 | -90.0% |
| Total equity and liabilities | 10/49 | €36,528 | €37,319 | +€791 | +2.2% |
| Equity | 10/15 | -€14,320 | -€28,376 | -€14,056 | -98.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,320 | -€51,376 | -€14,056 | -37.7% |
| Amounts payable | 17/49 | €50,848 | €65,695 | +€14,847 | +29.2% |
| Amounts payable within one year | 42/48 | €50,848 | €65,695 | +€14,847 | +29.2% |
| Trade debts | 44 | €8,439 | €10,096 | +€1,658 | +19.6% |
| Suppliers | 440/4 | €8,439 | €10,096 | +€1,658 | +19.6% |
| Taxes, remuneration and social security | 45 | €11,152 | €491 | -€10,661 | -95.6% |
| Taxes | 450/3 | €11,152 | €491 | -€10,661 | -95.6% |
| Other amounts payable | 47/48 | €31,258 | €55,108 | +€23,850 | +76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,035 | €7,116 | +€81 | +1.2% |
| Other operating charges | 640/8 | €1,147 | €1,732 | +€586 | +51.1% |
| Gross operating margin | 9900 | -€38,904 | -€4,928 | +€33,976 | +87.3% |
| Operating profit (loss) | 9901 | -€47,085 | -€13,776 | +€33,309 | +70.7% |
| Financial income | 75/76B | €77 | €15 | -€63 | -81.2% |
| Recurring financial income | 75 | €77 | €15 | -€63 | -81.2% |
| Financial charges | 65/66B | €354 | €238 | -€116 | -32.7% |
| Recurring financial charges | 65 | €354 | €238 | -€116 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€47,362 | -€14,000 | +€33,362 | +70.4% |
| Income taxes | 67/77 | €20 | €56 | +€36 | +174.7% |
| Profit (loss) for the period | 9904 | -€47,382 | -€14,056 | +€33,327 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,382 | -€14,056 | +€33,327 | +70.3% |
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 30 September 2026 via checked.be.