GUIDOO: 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.
GUIDOO
Largest movements
- Cash +€139,607
up €139,607 (+77.7%), from €179,629 to €319,236
mainly Net result for the year (+€144,904) and Tax, wage and social debts (+€76,648)
- Tangible fixed assets +€83,237
new in 2025: €83,237
- Receivables within one year +€48,450
up €48,450 (+293.9%), from €16,486 to €64,936
- Reserves +€144,904
up €144,904 (+258.9%), from €55,959 to €200,864
- Tax, wage and social debts +€76,648
up €76,648 (+330.9%), from €23,161 to €99,809
of which Taxes: +€58,394
- Accrued charges and deferred income +€42,696
up €42,696 (+52.4%), from €81,525 to €124,221
- Debts after one year +€16,483
new in 2025: €16,483
- Other debts -€16,042
down €16,042 (-50.1%), from €32,006 to €15,963
- Gross operating margin +€208,610
up €208,610 (+286.5%), from €72,802 to €281,412
- Staff costs +€76,537
new in 2025: €76,537
- Taxes +€29,658
up €29,658 (+192.6%), from €15,403 to €45,061
- Depreciation +€11,829
new in 2025: €11,829
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 | €201,152 | €474,155 | +€273,004 | +135.7% |
| Fixed assets | 21/28 | €1,499 | €84,736 | +€83,237 | +5552.1% |
| Tangible fixed assets | 22/27 | - | €83,237 | +€83,237 | |
| Furniture and vehicles | 24 | - | €83,237 | +€83,237 | |
| Financial fixed assets | 28 | €1,499 | €1,499 | = | 0.0% |
| Current assets | 29/58 | €199,652 | €389,419 | +€189,767 | +95.0% |
| Amounts receivable within one year | 40/41 | €16,486 | €64,936 | +€48,450 | +293.9% |
| Trade receivables | 40 | €16,486 | €64,936 | +€48,450 | +293.9% |
| Cash at bank and in hand | 54/58 | €179,629 | €319,236 | +€139,607 | +77.7% |
| Deferred charges and accrued income | 490/1 | €3,537 | €5,247 | +€1,710 | +48.3% |
| Total equity and liabilities | 10/49 | €201,152 | €474,155 | +€273,004 | +135.7% |
| Equity | 10/15 | €59,959 | €204,864 | +€144,904 | +241.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €55,959 | €200,864 | +€144,904 | +258.9% |
| Distributable reserves | 133 | €55,959 | €200,864 | +€144,904 | +258.9% |
| Amounts payable | 17/49 | €141,192 | €269,291 | +€128,099 | +90.7% |
| Amounts payable after more than one year | 17 | - | €16,483 | +€16,483 | |
| Financial debts | 170/4 | - | €16,483 | +€16,483 | |
| Amounts payable within one year | 42/48 | €59,667 | €128,587 | +€68,920 | +115.5% |
| Current portion of amounts payable after more than one year | 42 | - | €11,839 | +€11,839 | |
| Trade debts | 44 | €4,501 | €976 | -€3,525 | -78.3% |
| Suppliers | 440/4 | €4,501 | €976 | -€3,525 | -78.3% |
| Taxes, remuneration and social security | 45 | €23,161 | €99,809 | +€76,648 | +330.9% |
| Taxes | 450/3 | €23,161 | €81,555 | +€58,394 | +252.1% |
| Remuneration and social security | 454/9 | - | €18,254 | +€18,254 | |
| Other amounts payable | 47/48 | €32,006 | €15,963 | -€16,042 | -50.1% |
| Accrued charges and deferred income | 492/3 | €81,525 | €124,221 | +€42,696 | +52.4% |
| Remuneration, social security and pensions | 62 | - | €76,537 | +€76,537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,829 | +€11,829 | |
| Other operating charges | 640/8 | €200 | €1,371 | +€1,171 | +586.9% |
| Gross operating margin | 9900 | €72,802 | €281,412 | +€208,610 | +286.5% |
| Operating profit (loss) | 9901 | €72,603 | €191,676 | +€119,074 | +164.0% |
| Financial income | 75/76B | - | €428 | +€428 | |
| Recurring financial income | 75 | - | €428 | +€428 | |
| Financial charges | 65/66B | €1,241 | €2,140 | +€899 | +72.4% |
| Recurring financial charges | 65 | €1,241 | €2,140 | +€899 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | €71,362 | €189,965 | +€118,603 | +166.2% |
| Income taxes | 67/77 | €15,403 | €45,061 | +€29,658 | +192.6% |
| Profit (loss) for the period | 9904 | €55,959 | €144,904 | +€88,945 | +158.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,959 | €144,904 | +€88,945 | +158.9% |
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 3 October 2026 via checked.be.