GUIDO GORIS CONSULTANCY: 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.
GUIDO GORIS CONSULTANCY
Largest movements
- Receivables within one year +€26,857
up €26,857 (+10,768%), from €249 to €27,106
of which Trade receivables: +€26,954
- Cash +€16,253
up €16,253 (+5.5%), from €296,474 to €312,727
mainly Net result for the year (+€71,949) and Depreciation (+€10,547)
- Tangible fixed assets -€10,547
down €10,547 (-23.9%), from €44,206 to €33,659
of which Furniture and vehicles: -€10,502
- Reserves +€45,420
up €45,420 (+14.7%), from €308,870 to €354,290
of which Distributable reserves: +€45,420
- Tax, wage and social debts -€8,770
down €8,770 (-56.9%), from €15,407 to €6,637
- Gross operating margin +€12,800
up €12,800 (+13.2%), from €97,070 to €109,871
- Taxes +€5,668
up €5,668 (+26.6%), from €21,303 to €26,971
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 | €341,421 | €373,984 | +€32,564 | +9.5% |
| Fixed assets | 21/28 | €44,206 | €33,659 | -€10,547 | -23.9% |
| Tangible fixed assets | 22/27 | €44,206 | €33,659 | -€10,547 | -23.9% |
| Land and buildings | 22 | €11,780 | €11,780 | = | 0.0% |
| Plant, machinery and equipment | 23 | €45 | - | -€45 | |
| Furniture and vehicles | 24 | €32,381 | €21,879 | -€10,502 | -32.4% |
| Current assets | 29/58 | €297,215 | €340,325 | +€43,110 | +14.5% |
| Amounts receivable within one year | 40/41 | €249 | €27,106 | +€26,857 | +10,768% |
| Trade receivables | 40 | - | €26,954 | +€26,954 | |
| Other amounts receivable | 41 | €249 | €152 | -€97 | -39.0% |
| Cash at bank and in hand | 54/58 | €296,474 | €312,727 | +€16,253 | +5.5% |
| Deferred charges and accrued income | 490/1 | €492 | €492 | = | 0.0% |
| Total equity and liabilities | 10/49 | €341,421 | €373,984 | +€32,564 | +9.5% |
| Equity | 10/15 | €315,370 | €360,790 | +€45,420 | +14.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €308,870 | €354,290 | +€45,420 | +14.7% |
| Non-distributable reserves | 130/1 | €1,950 | €1,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,950 | €1,950 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €299,920 | €345,340 | +€45,420 | +15.1% |
| Amounts payable | 17/49 | €26,051 | €13,195 | -€12,857 | -49.4% |
| Amounts payable within one year | 42/48 | €26,051 | €13,195 | -€12,857 | -49.4% |
| Trade debts | 44 | €644 | €153 | -€491 | -76.2% |
| Suppliers | 440/4 | €644 | €153 | -€491 | -76.2% |
| Taxes, remuneration and social security | 45 | €15,407 | €6,637 | -€8,770 | -56.9% |
| Taxes | 450/3 | €15,407 | €6,637 | -€8,770 | -56.9% |
| Other amounts payable | 47/48 | €10,000 | €6,405 | -€3,595 | -36.0% |
| Non-recurring operating income | 76A | €2,536 | €1,870 | -€666 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,805 | €10,547 | +€741 | +7.6% |
| Other operating charges | 640/8 | €196 | €273 | +€77 | +39.4% |
| Gross operating margin | 9900 | €97,070 | €109,871 | +€12,800 | +13.2% |
| Operating profit (loss) | 9901 | €87,069 | €99,051 | +€11,982 | +13.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €125 | €131 | +€5 | +4.4% |
| Recurring financial charges | 65 | €125 | €131 | +€5 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €86,944 | €98,920 | +€11,976 | +13.8% |
| Income taxes | 67/77 | €21,303 | €26,971 | +€5,668 | +26.6% |
| Profit (loss) for the period | 9904 | €65,641 | €71,949 | +€6,308 | +9.6% |
| Transfer from tax-exempt reserves | 789 | - | €26,529 | +€26,529 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,641 | €98,478 | +€32,837 | +50.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.