Guidance Holding: 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.
Guidance Holding
Largest movements
- Cash +€380,773
up €380,773 (+786%), from €48,417 to €429,190
mainly Net result for the year (+€353,289) and Other debts (+€250,000)
- Receivables within one year +€88,640
up €88,640 (+3.1%), from €2.9m to €3.0m
- Current investments -€82,470
down €82,470 (-2.1%), from €3.9m to €3.8m
- Other debts +€250,000
up €250,000 (+1,250%), from €20,000 to €270,000
- Reserves +€103,289
up €103,289 (+2.7%), from €3.9m to €4.0m
of which Distributable reserves: +€103,289
- Financial income -€155,471
down €155,471 (-21.8%), from €713,399 to €557,928
- Taxes -€14,371
down €14,371 (-28.9%), from €49,700 to €35,329
- Other operating charges +€1,746
up €1,746 (+795%), from €220 to €1,966
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 | €6,877,853 | €7,264,796 | +€386,943 | +5.6% |
| Fixed assets | 21/28 | €53,550 | €53,550 | = | 0.0% |
| Financial fixed assets | 28 | €53,550 | €53,550 | = | 0.0% |
| Current assets | 29/58 | €6,824,303 | €7,211,246 | +€386,943 | +5.7% |
| Amounts receivable within one year | 40/41 | €2,877,481 | €2,966,121 | +€88,640 | +3.1% |
| Other amounts receivable | 41 | €2,877,481 | €2,966,121 | +€88,640 | +3.1% |
| Current investments | 50/53 | €3,898,405 | €3,815,935 | -€82,470 | -2.1% |
| Cash at bank and in hand | 54/58 | €48,417 | €429,190 | +€380,773 | +786% |
| Total equity and liabilities | 10/49 | €6,877,853 | €7,264,796 | +€386,943 | +5.6% |
| Equity | 10/15 | €6,793,987 | €6,897,276 | +€103,289 | +1.5% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €3,853,000 | €3,956,289 | +€103,289 | +2.7% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €3,847,000 | €3,950,289 | +€103,289 | +2.7% |
| Profit (loss) carried forward | 14 | €2,880,987 | €2,880,987 | = | 0.0% |
| Amounts payable | 17/49 | €83,866 | €367,520 | +€283,654 | +338% |
| Amounts payable within one year | 42/48 | €83,866 | €367,520 | +€283,654 | +338% |
| Trade debts | 44 | €2,053 | €5,913 | +€3,860 | +188% |
| Suppliers | 440/4 | €2,053 | €5,913 | +€3,860 | +188% |
| Taxes, remuneration and social security | 45 | €61,813 | €91,607 | +€29,794 | +48.2% |
| Taxes | 450/3 | €49,700 | €63,294 | +€13,594 | +27.4% |
| Remuneration and social security | 454/9 | €12,113 | €28,313 | +€16,200 | +134% |
| Other amounts payable | 47/48 | €20,000 | €270,000 | +€250,000 | +1,250% |
| Other operating charges | 640/8 | €220 | €1,966 | +€1,746 | +795% |
| Gross operating margin | 9900 | -€131,503 | -€131,950 | -€446 | -0.3% |
| Operating profit (loss) | 9901 | -€131,723 | -€133,916 | -€2,192 | -1.7% |
| Financial income | 75/76B | €713,399 | €557,928 | -€155,471 | -21.8% |
| Recurring financial income | 75 | €713,399 | €557,928 | -€155,471 | -21.8% |
| Financial charges | 65/66B | €34,163 | €35,394 | +€1,231 | +3.6% |
| Recurring financial charges | 65 | €34,163 | €35,394 | +€1,231 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €547,513 | €388,618 | -€158,895 | -29.0% |
| Income taxes | 67/77 | €49,700 | €35,329 | -€14,371 | -28.9% |
| Profit (loss) for the period | 9904 | €497,813 | €353,289 | -€144,524 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €497,813 | €353,289 | -€144,524 | -29.0% |
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 23 October 2026 via checked.be.