Guide&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.
Guide&Co
Largest movements
- Cash -€31,142
down €31,142 (-46.6%), from €66,863 to €35,721
mainly Net result for the year (-€132,852) and Tax, wage and social debts (-€20,588)
- Stocks and contracts +€20,109
up €20,109 (+7.4%), from €272,017 to €292,126
- Receivables within one year -€15,100
down €15,100 (-55.2%), from €27,366 to €12,266
of which Other amounts receivable: -€17,445
- Intangible fixed assets -€8,000
down €8,000 (-23.4%), from €34,241 to €26,241
- Reserves -€105,762
down €105,762 (-71.1%), from €148,739 to €42,977
of which Distributable reserves: -€105,762
- Trade debts +€73,998
up €73,998 (+41.3%), from €179,018 to €253,016
- Other debts +€41,912
up €41,912 (+937.6%), from €4,470 to €46,382
- Profit (loss) carried forward -€27,090
down €27,090, from €0 to -€27,090
- Tax, wage and social debts -€20,588
down €20,588 (-33.0%), from €62,306 to €41,719
of which Taxes: -€31,864
- Gross operating margin -€181,424
down €181,424 (-88.7%), from €204,593 to €23,169
- Staff costs +€78,111
up €78,111 (+130.6%), from €59,799 to €137,910
- Financial income -€22,800
down €22,800 (-99.8%), from €22,841 to €41
- Taxes -€13,089
down €13,089 (-74.8%), from €17,500 to €4,411
- Depreciation +€2,241
up €2,241 (+38.9%), from €5,759 to €8,000
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 | €414,556 | €380,155 | -€34,401 | -8.3% |
| Fixed assets | 21/28 | €46,091 | €38,611 | -€7,480 | -16.2% |
| Intangible fixed assets | 21 | €34,241 | €26,241 | -€8,000 | -23.4% |
| Financial fixed assets | 28 | €11,850 | €12,370 | +€520 | +4.4% |
| Current assets | 29/58 | €368,464 | €341,544 | -€26,921 | -7.3% |
| Stocks and contracts in progress | 3 | €272,017 | €292,126 | +€20,109 | +7.4% |
| Stocks | 30/36 | €272,017 | €292,126 | +€20,109 | +7.4% |
| Amounts receivable within one year | 40/41 | €27,366 | €12,266 | -€15,100 | -55.2% |
| Trade receivables | 40 | - | €2,345 | +€2,345 | |
| Other amounts receivable | 41 | €27,366 | €9,921 | -€17,445 | -63.7% |
| Cash at bank and in hand | 54/58 | €66,863 | €35,721 | -€31,142 | -46.6% |
| Deferred charges and accrued income | 490/1 | €2,218 | €1,430 | -€788 | -35.5% |
| Total equity and liabilities | 10/49 | €414,556 | €380,155 | -€34,401 | -8.3% |
| Equity | 10/15 | €162,877 | €30,024 | -€132,852 | -81.6% |
| Contributions | 10/11 | €14,138 | €14,138 | = | 0.0% |
| Reserves | 13 | €148,739 | €42,977 | -€105,762 | -71.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €148,739 | €42,977 | -€105,762 | -71.1% |
| Profit (loss) carried forward | 14 | €0 | -€27,090 | -€27,090 | |
| Amounts payable | 17/49 | €251,679 | €350,130 | +€98,452 | +39.1% |
| Amounts payable within one year | 42/48 | €251,679 | €346,984 | +€95,305 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €5,885 | €5,868 | -€17 | -0.3% |
| Trade debts | 44 | €179,018 | €253,016 | +€73,998 | +41.3% |
| Suppliers | 440/4 | €179,018 | €253,016 | +€73,998 | +41.3% |
| Taxes, remuneration and social security | 45 | €62,306 | €41,719 | -€20,588 | -33.0% |
| Taxes | 450/3 | €46,726 | €14,862 | -€31,864 | -68.2% |
| Remuneration and social security | 454/9 | €15,580 | €26,856 | +€11,276 | +72.4% |
| Other amounts payable | 47/48 | €4,470 | €46,382 | +€41,912 | +937.6% |
| Accrued charges and deferred income | 492/3 | - | €3,146 | +€3,146 | |
| Remuneration, social security and pensions | 62 | €59,799 | €137,910 | +€78,111 | +130.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,759 | €8,000 | +€2,241 | +38.9% |
| Other operating charges | 640/8 | €1,674 | €1,555 | -€119 | -7.1% |
| Gross operating margin | 9900 | €204,593 | €23,169 | -€181,424 | -88.7% |
| Operating profit (loss) | 9901 | €137,360 | -€124,296 | -€261,657 | |
| Financial income | 75/76B | €22,841 | €41 | -€22,800 | -99.8% |
| Recurring financial income | 75 | €22,841 | €41 | -€22,800 | -99.8% |
| Financial charges | 65/66B | €2,219 | €4,187 | +€1,967 | +88.6% |
| Recurring financial charges | 65 | €2,219 | €4,187 | +€1,967 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | €157,982 | -€128,441 | -€286,424 | |
| Income taxes | 67/77 | €17,500 | €4,411 | -€13,089 | -74.8% |
| Profit (loss) for the period | 9904 | €140,482 | -€132,852 | -€273,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €140,482 | -€132,852 | -€273,335 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.