GUIDIMMO: 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.
GUIDIMMO
Largest movements
- Tangible fixed assets -€133,883
down €133,883 (-14.1%), from €947,395 to €813,512
of which Land and buildings: -€129,814
- Cash +€13,916
up €13,916 (+84.1%), from €16,541 to €30,457
mainly Accrued charges and deferred income (+€904,443) and Depreciation (+€269,473)
- Other debts -€1.1m
no longer reported in 2025 (was €1.1m)
- Accrued charges and deferred income +€904,443
new in 2025: €904,443
- Tax, wage and social debts +€54,154
new in 2025: €54,154
- Gross operating margin +€411,837
up €411,837, from -€102,249 to €309,588
- Depreciation +€265,404
up €265,404 (+6522.6%), from €4,069 to €269,473
- Staff costs -€4,616
down €4,616 (-10.9%), from €42,299 to €37,683
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 | €970,394 | €843,969 | -€126,425 | -13.0% |
| Fixed assets | 21/28 | €947,395 | €813,512 | -€133,883 | -14.1% |
| Tangible fixed assets | 22/27 | €947,395 | €813,512 | -€133,883 | -14.1% |
| Land and buildings | 22 | €926,027 | €796,213 | -€129,814 | -14.0% |
| Plant, machinery and equipment | 23 | €19,462 | €17,299 | -€2,163 | -11.1% |
| Furniture and vehicles | 24 | €1,906 | - | -€1,906 | |
| Current assets | 29/58 | €22,999 | €30,457 | +€7,458 | +32.4% |
| Amounts receivable within one year | 40/41 | €6,458 | - | -€6,458 | |
| Other amounts receivable | 41 | €6,458 | - | -€6,458 | |
| Cash at bank and in hand | 54/58 | €16,541 | €30,457 | +€13,916 | +84.1% |
| Total equity and liabilities | 10/49 | €970,394 | €843,969 | -€126,425 | -13.0% |
| Equity | 10/15 | -€126,946 | -€126,332 | +€614 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,546 | -€144,932 | +€614 | +0.4% |
| Amounts payable | 17/49 | €1,097,340 | €970,301 | -€127,039 | -11.6% |
| Amounts payable within one year | 42/48 | €1,097,340 | €65,858 | -€1.0m | -94.0% |
| Trade debts | 44 | €6,712 | €11,704 | +€4,992 | +74.4% |
| Suppliers | 440/4 | €6,712 | €11,704 | +€4,992 | +74.4% |
| Taxes, remuneration and social security | 45 | - | €54,154 | +€54,154 | |
| Taxes | 450/3 | - | €54,154 | +€54,154 | |
| Other amounts payable | 47/48 | €1,090,628 | - | -€1.1m | |
| Accrued charges and deferred income | 492/3 | - | €904,443 | +€904,443 | |
| Remuneration, social security and pensions | 62 | €42,299 | €37,683 | -€4,616 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,069 | €269,473 | +€265,404 | +6522.6% |
| Other operating charges | 640/8 | €1,080 | €1,698 | +€618 | +57.2% |
| Gross operating margin | 9900 | -€102,249 | €309,588 | +€411,837 | |
| Operating profit (loss) | 9901 | -€149,697 | €734 | +€150,431 | |
| Financial charges | 65/66B | €75 | €120 | +€45 | +60.0% |
| Recurring financial charges | 65 | €75 | €120 | +€45 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | -€149,772 | €614 | +€150,386 | |
| Profit (loss) for the period | 9904 | -€149,772 | €614 | +€150,386 | |
| Profit (loss) for the period to be appropriated | 9905 | -€149,772 | €614 | +€150,386 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.