Guideboat Studio: 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.
Guideboat Studio
Largest movements
- Receivables within one year +€12,811
up €12,811 (+36.8%), from €34,851 to €47,662
of which Other amounts receivable: +€12,603
- Profit (loss) carried forward +€23,664
up €23,664 (+43.8%), from €54,075 to €77,739
- Tax, wage and social debts -€9,908
down €9,908 (-33.9%), from €29,195 to €19,287
of which Taxes: -€6,258
- Gross operating margin -€3,390
down €3,390 (-10.3%), from €32,914 to €29,524
- Taxes -€820
down €820 (-11.6%), from €7,072 to €6,252
- Other operating charges +€443
new in 2025: €443
- Financial income +€405
up €405 (+75.6%), from €536 to €941
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 | €83,890 | €97,155 | +€13,265 | +15.8% |
| Current assets | 29/58 | €83,890 | €97,155 | +€13,265 | +15.8% |
| Amounts receivable within one year | 40/41 | €34,851 | €47,662 | +€12,811 | +36.8% |
| Trade receivables | 40 | €22,571 | €22,779 | +€208 | +0.9% |
| Other amounts receivable | 41 | €12,280 | €24,883 | +€12,603 | +103% |
| Cash at bank and in hand | 54/58 | €49,039 | €49,493 | +€454 | +0.9% |
| Total equity and liabilities | 10/49 | €83,890 | €97,155 | +€13,265 | +15.8% |
| Equity | 10/15 | €54,175 | €77,839 | +€23,664 | +43.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,075 | €77,739 | +€23,664 | +43.8% |
| Amounts payable | 17/49 | €29,715 | €19,316 | -€10,399 | -35.0% |
| Amounts payable within one year | 42/48 | €29,715 | €19,316 | -€10,399 | -35.0% |
| Trade debts | 44 | €520 | €29 | -€491 | -94.4% |
| Suppliers | 440/4 | €520 | €29 | -€491 | -94.4% |
| Taxes, remuneration and social security | 45 | €29,195 | €19,287 | -€9,908 | -33.9% |
| Taxes | 450/3 | €25,545 | €19,287 | -€6,258 | -24.5% |
| Remuneration and social security | 454/9 | €3,650 | - | -€3,650 | |
| Other operating charges | 640/8 | - | €443 | +€443 | |
| Gross operating margin | 9900 | €32,914 | €29,524 | -€3,390 | -10.3% |
| Operating profit (loss) | 9901 | €32,914 | €29,081 | -€3,833 | -11.6% |
| Financial income | 75/76B | €536 | €941 | +€405 | +75.6% |
| Recurring financial income | 75 | €536 | €941 | +€405 | +75.6% |
| Financial charges | 65/66B | €397 | €106 | -€291 | -73.3% |
| Recurring financial charges | 65 | €397 | €106 | -€291 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €33,053 | €29,916 | -€3,137 | -9.5% |
| Income taxes | 67/77 | €7,072 | €6,252 | -€820 | -11.6% |
| Profit (loss) for the period | 9904 | €25,981 | €23,664 | -€2,317 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,981 | €23,664 | -€2,317 | -8.9% |
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 30 October 2026 via checked.be.