GuiHome Construct: 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.
GuiHome Construct
Largest movements
- Tangible fixed assets -€9,463
down €9,463 (-26.1%), from €36,238 to €26,776
of which Plant, machinery and equipment: -€7,609
- Receivables within one year +€5,102
up €5,102 (+46548.4%), from €11 to €5,113
of which Trade receivables: +€5,113
- Deferred charges and accrued income -€1,182
down €1,182 (-54.8%), from €2,158 to €976
- Intangible fixed assets -€715
down €715 (-17.6%), from €4,067 to €3,352
- Profit (loss) carried forward -€17,497
down €17,497 (-91.4%), from €19,147 to €1,649
- Trade debts +€13,177
up €13,177 (+449.8%), from €2,929 to €16,106
- Tax, wage and social debts -€2,973
down €2,973 (-37.6%), from €7,905 to €4,932
of which Taxes: -€2,973
- Other debts +€2,376
up €2,376 (+314.1%), from €756 to €3,132
- Short-term financial debts -€895
down €895 (-6.2%), from €14,341 to €13,446
- Turnover -€99,227
down €99,227 (-55.6%), from €178,526 to €79,299
- Purchases and services -€63,095
down €63,095 (-42.0%), from €150,346 to €87,251
- Gross operating margin -€36,083
down €36,083, from €29,996 to -€6,087
- Financial income -€5,060
down €5,060 (-97.6%), from €5,185 to €126
- Taxes -€4,773
down €4,773 (-97.3%), from €4,905 to €132
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 | €48,078 | €42,266 | -€5,812 | -12.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €40,305 | €30,128 | -€10,177 | -25.3% |
| Intangible fixed assets | 21 | €4,067 | €3,352 | -€715 | -17.6% |
| Tangible fixed assets | 22/27 | €36,238 | €26,776 | -€9,463 | -26.1% |
| Plant, machinery and equipment | 23 | €31,239 | €23,630 | -€7,609 | -24.4% |
| Furniture and vehicles | 24 | €4,999 | €3,146 | -€1,853 | -37.1% |
| Current assets | 29/58 | €7,773 | €12,138 | +€4,365 | +56.1% |
| Amounts receivable within one year | 40/41 | €11 | €5,113 | +€5,102 | +46548.4% |
| Trade receivables | 40 | €0 | €5,113 | +€5,113 | |
| Other amounts receivable | 41 | €11 | €0 | -€11 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,604 | €6,049 | +€445 | +7.9% |
| Deferred charges and accrued income | 490/1 | €2,158 | €976 | -€1,182 | -54.8% |
| Total equity and liabilities | 10/49 | €48,078 | €42,266 | -€5,812 | -12.1% |
| Equity | 10/15 | €22,147 | €4,649 | -€17,497 | -79.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,147 | €1,649 | -€17,497 | -91.4% |
| Amounts payable | 17/49 | €25,932 | €37,616 | +€11,685 | +45.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €25,932 | €37,616 | +€11,685 | +45.1% |
| Financial debts | 43 | €14,341 | €13,446 | -€895 | -6.2% |
| Other loans | 439 | €14,341 | €13,446 | -€895 | -6.2% |
| Trade debts | 44 | €2,929 | €16,106 | +€13,177 | +449.8% |
| Suppliers | 440/4 | €2,929 | €16,106 | +€13,177 | +449.8% |
| Taxes, remuneration and social security | 45 | €7,905 | €4,932 | -€2,973 | -37.6% |
| Taxes | 450/3 | €7,905 | €4,932 | -€2,973 | -37.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €756 | €3,132 | +€2,376 | +314.1% |
| Turnover | 70 | €178,526 | €79,299 | -€99,227 | -55.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €150,346 | €87,251 | -€63,095 | -42.0% |
| Remuneration, social security and pensions | 62 | €783 | - | -€783 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,590 | €10,177 | +€587 | +6.1% |
| Other operating charges | 640/8 | €515 | €809 | +€295 | +57.2% |
| Gross operating margin | 9900 | €29,996 | -€6,087 | -€36,083 | |
| Operating profit (loss) | 9901 | €19,109 | -€17,073 | -€36,182 | |
| Financial income | 75/76B | €5,185 | €126 | -€5,060 | -97.6% |
| Recurring financial income | 75 | €5,185 | €126 | -€5,060 | -97.6% |
| Financial charges | 65/66B | €243 | €418 | +€175 | +72.2% |
| Recurring financial charges | 65 | €243 | €418 | +€175 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | €24,051 | -€17,365 | -€41,417 | |
| Income taxes | 67/77 | €4,905 | €132 | -€4,773 | -97.3% |
| Profit (loss) for the period | 9904 | €19,147 | -€17,497 | -€36,644 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,147 | -€17,497 | -€36,644 |
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 30 September 2026 via checked.be.