GUIDO DEVILLE: 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.
GUIDO DEVILLE
Largest movements
- Cash -€9,390
down €9,390 (-3.3%), from €284,177 to €274,787
mainly Net result for the year (-€12,705) and Other debts (-€1,877)
- Profit (loss) carried forward -€12,705
down €12,705 (-26.5%), from -€47,932 to -€60,637
- Provisions +€5,000
new in 2024: €5,000
- Provisions +€5,000
new in 2024: €5,000
- Other operating charges -€3,099
down €3,099 (-75.4%), from €4,111 to €1,012
- Gross operating margin +€2,128
up €2,128 (+24.2%), from -€8,809 to -€6,680
- Taxes +€248
no longer reported in 2024 (was -€248)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €291,766 | €282,834 | -€8,931 | -3.1% |
| Current assets | 29/58 | €291,766 | €282,834 | -€8,931 | -3.1% |
| Amounts receivable within one year | 40/41 | €7,588 | €8,047 | +€458 | +6.0% |
| Other amounts receivable | 41 | €7,588 | €8,047 | +€458 | +6.0% |
| Cash at bank and in hand | 54/58 | €284,177 | €274,787 | -€9,390 | -3.3% |
| Total equity and liabilities | 10/49 | €291,766 | €282,834 | -€8,931 | -3.1% |
| Equity | 10/15 | €287,954 | €275,249 | -€12,705 | -4.4% |
| Contributions | 10/11 | €139,996 | €139,996 | = | 0.0% |
| Reserves | 13 | €195,890 | €195,890 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,620 | €14,620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,620 | €14,620 | = | 0.0% |
| Distributable reserves | 133 | €181,270 | €181,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,932 | -€60,637 | -€12,705 | -26.5% |
| Provisions and deferred taxes | 16 | - | €5,000 | +€5,000 | |
| Provisions for liabilities and charges | 160/5 | - | €5,000 | +€5,000 | |
| Other liabilities and charges | 164/5 | - | €5,000 | +€5,000 | |
| Amounts payable | 17/49 | €3,812 | €2,585 | -€1,227 | -32.2% |
| Amounts payable within one year | 42/48 | €3,812 | €2,585 | -€1,227 | -32.2% |
| Trade debts | 44 | - | €625 | +€625 | |
| Suppliers | 440/4 | - | €625 | +€625 | |
| Taxes, remuneration and social security | 45 | €100 | €125 | +€25 | +25.0% |
| Taxes | 450/3 | €100 | €125 | +€25 | +25.0% |
| Other amounts payable | 47/48 | €3,712 | €1,835 | -€1,877 | -50.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €4,111 | €1,012 | -€3,099 | -75.4% |
| Gross operating margin | 9900 | -€8,809 | -€6,680 | +€2,128 | +24.2% |
| Operating profit (loss) | 9901 | -€12,920 | -€12,693 | +€227 | +1.8% |
| Financial charges | 65/66B | €13 | €12 | -€1 | -9.5% |
| Recurring financial charges | 65 | €13 | €12 | -€1 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,933 | -€12,705 | +€228 | +1.8% |
| Income taxes | 67/77 | -€248 | - | +€248 | |
| Profit (loss) for the period | 9904 | -€12,685 | -€12,705 | -€20 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,685 | -€12,705 | -€20 | -0.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.