Guijean: 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.
Guijean
Largest movements
- Tangible fixed assets +€19,666
up €19,666 (+1,362%), from €1,444 to €21,111
of which Other tangible fixed assets: +€18,619
- Stocks and contracts -€15,813
down €15,813 (-19.6%), from €80,493 to €64,680
- Financial fixed assets +€5,000
up €5,000 (+1,197%), from €418 to €5,418
- Receivables within one year +€2,264
up €2,264 (+33.6%), from €6,733 to €8,997
of which Trade receivables: +€2,264
- Other debts +€44,046
up €44,046 (+347%), from €12,676 to €56,722
- Profit (loss) carried forward -€23,945
down €23,945 (-54.7%), from -€43,782 to -€67,727
- Debts after one year +€15,248
new in 2025: €15,248
- Tax, wage and social debts -€10,920
down €10,920 (-26.3%), from €41,503 to €30,583
of which Taxes: -€11,352
- Current portion of long-term debt -€10,339
down €10,339 (-68.5%), from €15,091 to €4,752
- Gross operating margin -€30,949
down €30,949, from €20,550 to -€10,399
- Staff costs -€12,543
down €12,543 (-99.7%), from €12,584 to €41
- Other operating charges +€1,717
up €1,717 (+69.6%), from €2,466 to €4,183
- Financial charges -€991
down €991 (-11.1%), from €8,969 to €7,977
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 | €93,617 | €104,510 | +€10,892 | +11.6% |
| Fixed assets | 21/28 | €1,862 | €26,528 | +€24,666 | +1,325% |
| Tangible fixed assets | 22/27 | €1,444 | €21,111 | +€19,666 | +1,362% |
| Furniture and vehicles | 24 | €1,444 | €2,492 | +€1,048 | +72.5% |
| Other tangible fixed assets | 26 | - | €18,619 | +€18,619 | |
| Financial fixed assets | 28 | €418 | €5,418 | +€5,000 | +1,197% |
| Current assets | 29/58 | €91,755 | €77,981 | -€13,774 | -15.0% |
| Stocks and contracts in progress | 3 | €80,493 | €64,680 | -€15,813 | -19.6% |
| Stocks | 30/36 | €80,493 | €64,680 | -€15,813 | -19.6% |
| Amounts receivable within one year | 40/41 | €6,733 | €8,997 | +€2,264 | +33.6% |
| Trade receivables | 40 | €6,559 | €8,824 | +€2,264 | +34.5% |
| Other amounts receivable | 41 | €174 | €174 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,190 | €2,770 | +€580 | +26.5% |
| Deferred charges and accrued income | 490/1 | €2,339 | €1,534 | -€805 | -34.4% |
| Total equity and liabilities | 10/49 | €93,617 | €104,510 | +€10,892 | +11.6% |
| Equity | 10/15 | -€23,331 | -€47,276 | -€23,945 | -103% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,782 | -€67,727 | -€23,945 | -54.7% |
| Amounts payable | 17/49 | €116,948 | €151,785 | +€34,837 | +29.8% |
| Amounts payable after more than one year | 17 | - | €15,248 | +€15,248 | |
| Financial debts | 170/4 | - | €15,248 | +€15,248 | |
| Amounts payable within one year | 42/48 | €116,815 | €136,537 | +€19,721 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €15,091 | €4,752 | -€10,339 | -68.5% |
| Financial debts | 43 | €310 | - | -€310 | |
| Credit institutions | 430/8 | €310 | - | -€310 | |
| Trade debts | 44 | €47,236 | €44,480 | -€2,756 | -5.8% |
| Suppliers | 440/4 | €47,236 | €44,480 | -€2,756 | -5.8% |
| Taxes, remuneration and social security | 45 | €41,503 | €30,583 | -€10,920 | -26.3% |
| Taxes | 450/3 | €33,674 | €22,322 | -€11,352 | -33.7% |
| Remuneration and social security | 454/9 | €7,828 | €8,261 | +€432 | +5.5% |
| Other amounts payable | 47/48 | €12,676 | €56,722 | +€44,046 | +347% |
| Accrued charges and deferred income | 492/3 | €132 | - | -€132 | |
| Non-recurring operating income | 76A | €5,172 | - | -€5,172 | |
| Remuneration, social security and pensions | 62 | €12,584 | €41 | -€12,543 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,403 | €1,224 | -€179 | -12.7% |
| Other operating charges | 640/8 | €2,466 | €4,183 | +€1,717 | +69.6% |
| Non-recurring operating charges | 66A | €3,906 | - | -€3,906 | |
| Gross operating margin | 9900 | €20,550 | -€10,399 | -€30,949 | |
| Operating profit (loss) | 9901 | €191 | -€15,847 | -€16,038 | |
| Financial income | 75/76B | €47 | €72 | +€25 | +52.6% |
| Recurring financial income | 75 | €47 | €72 | +€25 | +52.6% |
| Financial charges | 65/66B | €8,969 | €7,977 | -€991 | -11.1% |
| Recurring financial charges | 65 | €8,969 | €7,977 | -€991 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,731 | -€23,752 | -€15,022 | -172% |
| Income taxes | 67/77 | €148 | €193 | +€45 | +30.0% |
| Profit (loss) for the period | 9904 | -€8,879 | -€23,945 | -€15,066 | -170% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,879 | -€23,945 | -€15,066 | -170% |
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 17 October 2026 via checked.be.