Guichets Fermés: 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.
Guichets Fermés
Largest movements
- Receivables within one year -€18,422
down €18,422 (-43.1%), from €42,771 to €24,349
of which Trade receivables: -€20,654
- Cash -€9,263
down €9,263 (-30.1%), from €30,801 to €21,537
mainly Other debts (-€9,731) and Investment in fixed assets (net) (-€7,351)
- Tangible fixed assets +€3,484
up €3,484 (+89.3%), from €3,902 to €7,386
of which Leasing and similar rights: +€3,275
- Deferred charges and accrued income +€1,557
up €1,557 (+20.4%), from €7,619 to €9,176
- Intangible fixed assets -€960
down €960 (-20.7%), from €4,637 to €3,677
- Other debts -€9,731
down €9,731 (-47.3%), from €20,593 to €10,862
- Profit (loss) carried forward -€4,980
down €4,980 (-28.3%), from -€17,612 to -€22,592
- Trade debts -€4,806
down €4,806 (-21.2%), from €22,685 to €17,879
- Tax, wage and social debts -€3,692
down €3,692 (-83.8%), from €4,407 to €714
- Gross operating margin -€10,992
down €10,992 (-73.4%), from €14,978 to €3,986
- Financial charges +€1,551
up €1,551 (+145%), from €1,071 to €2,622
- Depreciation -€1,323
down €1,323 (-21.5%), from €6,149 to €4,826
- Taxes -€184
down €184 (-28.4%), from €649 to €464
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 | €90,974 | €67,370 | -€23,603 | -25.9% |
| Fixed assets | 21/28 | €9,783 | €12,308 | +€2,524 | +25.8% |
| Intangible fixed assets | 21 | €4,637 | €3,677 | -€960 | -20.7% |
| Tangible fixed assets | 22/27 | €3,902 | €7,386 | +€3,484 | +89.3% |
| Plant, machinery and equipment | 23 | €874 | €1,949 | +€1,075 | +123% |
| Furniture and vehicles | 24 | €2,626 | €1,812 | -€814 | -31.0% |
| Leasing and similar rights | 25 | - | €3,275 | +€3,275 | |
| Other tangible fixed assets | 26 | €402 | €350 | -€52 | -12.8% |
| Financial fixed assets | 28 | €1,244 | €1,244 | = | 0.0% |
| Current assets | 29/58 | €81,190 | €55,063 | -€26,128 | -32.2% |
| Amounts receivable within one year | 40/41 | €42,771 | €24,349 | -€18,422 | -43.1% |
| Trade receivables | 40 | €41,898 | €21,244 | -€20,654 | -49.3% |
| Other amounts receivable | 41 | €873 | €3,106 | +€2,233 | +256% |
| Cash at bank and in hand | 54/58 | €30,801 | €21,537 | -€9,263 | -30.1% |
| Deferred charges and accrued income | 490/1 | €7,619 | €9,176 | +€1,557 | +20.4% |
| Total equity and liabilities | 10/49 | €90,974 | €67,370 | -€23,603 | -25.9% |
| Equity | 10/15 | €42,886 | €37,906 | -€4,980 | -11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,898 | €41,898 | = | 0.0% |
| Distributable reserves | 133 | €41,898 | €41,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,612 | -€22,592 | -€4,980 | -28.3% |
| Amounts payable | 17/49 | €48,087 | €29,464 | -€18,623 | -38.7% |
| Amounts payable within one year | 42/48 | €47,685 | €29,456 | -€18,229 | -38.2% |
| Trade debts | 44 | €22,685 | €17,879 | -€4,806 | -21.2% |
| Suppliers | 440/4 | €22,685 | €17,879 | -€4,806 | -21.2% |
| Taxes, remuneration and social security | 45 | €4,407 | €714 | -€3,692 | -83.8% |
| Taxes | 450/3 | €4,407 | €714 | -€3,692 | -83.8% |
| Other amounts payable | 47/48 | €20,593 | €10,862 | -€9,731 | -47.3% |
| Accrued charges and deferred income | 492/3 | €403 | €8 | -€394 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,149 | €4,826 | -€1,323 | -21.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,044 | €1,084 | +€41 | +3.9% |
| Non-recurring operating charges | 66A | €91 | €0 | -€91 | -100% |
| Gross operating margin | 9900 | €14,978 | €3,986 | -€10,992 | -73.4% |
| Operating profit (loss) | 9901 | €7,694 | -€1,924 | -€9,619 | |
| Financial income | 75/76B | €2 | €31 | +€29 | +1,590% |
| Recurring financial income | 75 | €2 | €31 | +€29 | +1,590% |
| Financial charges | 65/66B | €1,071 | €2,622 | +€1,551 | +145% |
| Recurring financial charges | 65 | €1,071 | €2,622 | +€1,551 | +145% |
| Profit (loss) for the period before taxes | 9903 | €6,625 | -€4,516 | -€11,140 | |
| Income taxes | 67/77 | €649 | €464 | -€184 | -28.4% |
| Profit (loss) for the period | 9904 | €5,976 | -€4,980 | -€10,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,976 | -€4,980 | -€10,956 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.