GUIDIRART: 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.
GUIDIRART
Largest movements
- Tangible fixed assets -€37,841
down €37,841 (-4.0%), from €934,651 to €896,811
- Receivables within one year +€24,800
new in 2025: €24,800
- Debts after one year -€54,723
down €54,723 (-9.5%), from €574,381 to €519,659
- Other debts +€45,000
new in 2025: €45,000
- Gross operating margin -€23,995
down €23,995 (-30.1%), from €79,795 to €55,800
- Financial charges -€2,550
down €2,550 (-18.7%), from €13,624 to €11,074
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 | €936,327 | €932,015 | -€4,312 | -0.5% |
| Fixed assets | 21/28 | €934,651 | €896,811 | -€37,841 | -4.0% |
| Tangible fixed assets | 22/27 | €934,651 | €896,811 | -€37,841 | -4.0% |
| Land and buildings | 22 | €934,651 | €896,811 | -€37,841 | -4.0% |
| Current assets | 29/58 | €1,676 | €35,205 | +€33,529 | +2,001% |
| Amounts receivable within one year | 40/41 | - | €24,800 | +€24,800 | |
| Other amounts receivable | 41 | - | €24,800 | +€24,800 | |
| Cash at bank and in hand | 54/58 | €763 | €9,972 | +€9,209 | +1,207% |
| Deferred charges and accrued income | 490/1 | €913 | €433 | -€480 | -52.6% |
| Total equity and liabilities | 10/49 | €936,327 | €932,015 | -€4,312 | -0.5% |
| Equity | 10/15 | €301,262 | €301,435 | +€173 | +0.1% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,262 | €1,435 | +€173 | +13.7% |
| Amounts payable | 17/49 | €635,065 | €630,580 | -€4,485 | -0.7% |
| Amounts payable after more than one year | 17 | €574,381 | €519,659 | -€54,723 | -9.5% |
| Financial debts | 170/4 | €574,381 | €519,659 | -€54,723 | -9.5% |
| Amounts payable within one year | 42/48 | €55,269 | €99,786 | +€44,516 | +80.5% |
| Current portion of amounts payable after more than one year | 42 | €53,769 | €54,723 | +€953 | +1.8% |
| Trade debts | 44 | €1,500 | - | -€1,500 | |
| Suppliers | 440/4 | €1,500 | - | -€1,500 | |
| Taxes, remuneration and social security | 45 | - | €63 | +€63 | |
| Taxes | 450/3 | - | €63 | +€63 | |
| Other amounts payable | 47/48 | - | €45,000 | +€45,000 | |
| Accrued charges and deferred income | 492/3 | €5,414 | €11,136 | +€5,721 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,841 | €37,841 | = | 0.0% |
| Other operating charges | 640/8 | €6,475 | €6,650 | +€175 | +2.7% |
| Gross operating margin | 9900 | €79,795 | €55,800 | -€23,995 | -30.1% |
| Operating profit (loss) | 9901 | €35,480 | €11,310 | -€24,170 | -68.1% |
| Financial charges | 65/66B | €13,624 | €11,074 | -€2,550 | -18.7% |
| Recurring financial charges | 65 | €13,624 | €11,074 | -€2,550 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €21,856 | €236 | -€21,620 | -98.9% |
| Income taxes | 67/77 | - | €63 | +€63 | |
| Profit (loss) for the period | 9904 | €21,856 | €173 | -€21,683 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,856 | €173 | -€21,683 | -99.2% |
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 24 October 2026 via checked.be.