GuideFully: 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.
GuideFully
Largest movements
- Cash -€59,084
down €59,084 (-58.1%), from €101,672 to €42,588
mainly Contributions, distributions and other (-€80,000) and Other debts (-€37,220)
- Tangible fixed assets -€21,680
down €21,680 (-30.3%), from €71,502 to €49,823
of which Furniture and vehicles: -€19,086
- Current investments +€20,568
up €20,568 (+28.4%), from €72,301 to €92,869
- Receivables within one year +€19,735
up €19,735 (+60.1%), from €32,821 to €52,555
of which Trade receivables: +€19,687
- Other debts -€37,220
down €37,220 (-77.7%), from €47,920 to €10,700
- Debts after one year -€14,450
down €14,450 (-45.1%), from €32,053 to €17,603
- Reserves +€3,709
up €3,709 (+2.1%), from €175,568 to €179,278
- Trade debts +€3,099
up €3,099 (+290%), from €1,069 to €4,167
- Gross operating margin -€8,730
down €8,730 (-6.1%), from €142,776 to €134,046
- Financial charges -€2,076
down €2,076 (-36.3%), from €5,719 to €3,643
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 | €287,906 | €244,950 | -€42,956 | -14.9% |
| Fixed assets | 21/28 | €71,502 | €49,823 | -€21,680 | -30.3% |
| Tangible fixed assets | 22/27 | €71,502 | €49,823 | -€21,680 | -30.3% |
| Plant, machinery and equipment | 23 | €4,360 | €3,756 | -€605 | -13.9% |
| Furniture and vehicles | 24 | €59,298 | €40,212 | -€19,086 | -32.2% |
| Other tangible fixed assets | 26 | €7,844 | €5,855 | -€1,989 | -25.4% |
| Current assets | 29/58 | €216,403 | €195,127 | -€21,276 | -9.8% |
| Amounts receivable within one year | 40/41 | €32,821 | €52,555 | +€19,735 | +60.1% |
| Trade receivables | 40 | €32,821 | €52,508 | +€19,687 | +60.0% |
| Other amounts receivable | 41 | - | €47 | +€47 | |
| Current investments | 50/53 | €72,301 | €92,869 | +€20,568 | +28.4% |
| Cash at bank and in hand | 54/58 | €101,672 | €42,588 | -€59,084 | -58.1% |
| Deferred charges and accrued income | 490/1 | €9,610 | €7,115 | -€2,495 | -26.0% |
| Total equity and liabilities | 10/49 | €287,906 | €244,950 | -€42,956 | -14.9% |
| Equity | 10/15 | €178,568 | €182,278 | +€3,709 | +2.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €175,568 | €179,278 | +€3,709 | +2.1% |
| Distributable reserves | 133 | €175,568 | €179,278 | +€3,709 | +2.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,337 | €62,672 | -€46,665 | -42.7% |
| Amounts payable after more than one year | 17 | €32,053 | €17,603 | -€14,450 | -45.1% |
| Financial debts | 170/4 | €32,053 | €17,603 | -€14,450 | -45.1% |
| Amounts payable within one year | 42/48 | €77,035 | €45,069 | -€31,966 | -41.5% |
| Current portion of amounts payable after more than one year | 42 | €13,885 | €14,450 | +€565 | +4.1% |
| Trade debts | 44 | €1,069 | €4,167 | +€3,099 | +290% |
| Suppliers | 440/4 | €1,069 | €4,167 | +€3,099 | +290% |
| Taxes, remuneration and social security | 45 | €14,161 | €15,752 | +€1,591 | +11.2% |
| Taxes | 450/3 | €14,161 | €15,752 | +€1,591 | +11.2% |
| Other amounts payable | 47/48 | €47,920 | €10,700 | -€37,220 | -77.7% |
| Accrued charges and deferred income | 492/3 | €250 | €0 | -€250 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,929 | €23,084 | +€1,154 | +5.3% |
| Other operating charges | 640/8 | €1,136 | €1,143 | +€7 | +0.7% |
| Gross operating margin | 9900 | €142,776 | €134,046 | -€8,730 | -6.1% |
| Operating profit (loss) | 9901 | €119,711 | €109,819 | -€9,891 | -8.3% |
| Financial income | 75/76B | €1,730 | €2,458 | +€728 | +42.1% |
| Recurring financial income | 75 | €1,730 | €2,458 | +€728 | +42.1% |
| Financial charges | 65/66B | €5,719 | €3,643 | -€2,076 | -36.3% |
| Recurring financial charges | 65 | €5,719 | €3,643 | -€2,076 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €115,721 | €108,634 | -€7,087 | -6.1% |
| Income taxes | 67/77 | €26,116 | €24,924 | -€1,191 | -4.6% |
| Profit (loss) for the period | 9904 | €89,605 | €83,709 | -€5,896 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €89,605 | €83,709 | -€5,896 | -6.6% |
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 18 October 2026 via checked.be.