GUILIMMO: 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.
GUILIMMO
Largest movements
- Tangible fixed assets -€326,242
down €326,242 (-4.8%), from €6.9m to €6.5m
of which Land and buildings: -€298,212
- Stocks and contracts +€116,437
up €116,437 (+44.9%), from €259,450 to €375,887
- Debts after one year -€317,409
down €317,409 (-12.1%), from €2.6m to €2.3m
of which Financial debts: -€317,409
- Trade debts -€132,784
down €132,784 (-97.0%), from €136,837 to €4,053
- Other debts +€121,365
up €121,365 (+3.7%), from €3.3m to €3.4m
- Profit (loss) carried forward +€77,785
up €77,785 (+34.7%), from -€224,233 to -€146,448
- Gross operating margin +€341,501
up €341,501 (+791.9%), from €43,126 to €384,627
- Other operating charges +€19,087
up €19,087 (+74.7%), from €25,568 to €44,655
- Financial charges -€18,911
down €18,911 (-19.4%), from €97,594 to €78,682
- Depreciation -€3,979
down €3,979 (-2.1%), from €187,463 to €183,484
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 | €7,153,206 | €6,951,857 | -€201,349 | -2.8% |
| Fixed assets | 21/28 | €6,855,713 | €6,529,472 | -€326,242 | -4.8% |
| Tangible fixed assets | 22/27 | €6,855,713 | €6,529,472 | -€326,242 | -4.8% |
| Land and buildings | 22 | €6,743,595 | €6,445,383 | -€298,212 | -4.4% |
| Furniture and vehicles | 24 | €112,118 | €84,089 | -€28,030 | -25.0% |
| Current assets | 29/58 | €297,493 | €422,386 | +€124,893 | +42.0% |
| Stocks and contracts in progress | 3 | €259,450 | €375,887 | +€116,437 | +44.9% |
| Contracts in progress | 37 | €259,450 | €375,887 | +€116,437 | +44.9% |
| Amounts receivable within one year | 40/41 | €3,280 | €29,719 | +€26,439 | +806.2% |
| Trade receivables | 40 | €1,778 | €13,324 | +€11,546 | +649.4% |
| Other amounts receivable | 41 | €1,502 | €16,394 | +€14,893 | +991.8% |
| Cash at bank and in hand | 54/58 | €34,763 | €16,780 | -€17,983 | -51.7% |
| Total equity and liabilities | 10/49 | €7,153,206 | €6,951,857 | -€201,349 | -2.8% |
| Equity | 10/15 | €63,147 | €140,932 | +€77,785 | +123.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €268,780 | €268,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €266,920 | €266,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€224,233 | -€146,448 | +€77,785 | +34.7% |
| Amounts payable | 17/49 | €7,090,059 | €6,810,925 | -€279,134 | -3.9% |
| Amounts payable after more than one year | 17 | €2,630,898 | €2,313,489 | -€317,409 | -12.1% |
| Financial debts | 170/4 | €2,630,898 | €2,313,489 | -€317,409 | -12.1% |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €4,448,498 | €4,486,273 | +€37,775 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €332,583 | €336,408 | +€3,825 | +1.1% |
| Financial debts | 43 | €650,996 | €700,000 | +€49,004 | +7.5% |
| Credit institutions | 430/8 | €650,996 | €700,000 | +€49,004 | +7.5% |
| Trade debts | 44 | €136,837 | €4,053 | -€132,784 | -97.0% |
| Suppliers | 440/4 | €136,837 | €4,053 | -€132,784 | -97.0% |
| Taxes, remuneration and social security | 45 | €4,386 | €751 | -€3,635 | -82.9% |
| Taxes | 450/3 | €1,406 | €751 | -€654 | -46.6% |
| Remuneration and social security | 454/9 | €2,981 | €0 | -€2,981 | -100.0% |
| Other amounts payable | 47/48 | €3,323,696 | €3,445,061 | +€121,365 | +3.7% |
| Accrued charges and deferred income | 492/3 | €10,663 | €11,164 | +€500 | +4.7% |
| Non-recurring operating income | 76A | - | €1,626 | +€1,626 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187,463 | €183,484 | -€3,979 | -2.1% |
| Other operating charges | 640/8 | €25,568 | €44,655 | +€19,087 | +74.7% |
| Gross operating margin | 9900 | €43,126 | €384,627 | +€341,501 | +791.9% |
| Operating profit (loss) | 9901 | -€169,905 | €156,488 | +€326,393 | |
| Financial income | 75/76B | €161 | €525 | +€364 | +226.6% |
| Recurring financial income | 75 | €161 | €525 | +€364 | +226.6% |
| Non-recurring financial income | 76B | €161 | - | -€161 | |
| Financial charges | 65/66B | €97,594 | €78,682 | -€18,911 | -19.4% |
| Recurring financial charges | 65 | €97,594 | €78,682 | -€18,911 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | -€267,338 | €78,331 | +€345,669 | |
| Transfer from deferred taxes | 780 | €8,748 | €0 | -€8,748 | -100.0% |
| Income taxes | 67/77 | €636 | €546 | -€90 | -14.2% |
| Profit (loss) for the period | 9904 | -€259,226 | €77,785 | +€337,011 | |
| Transfer from tax-exempt reserves | 789 | €34,993 | €0 | -€34,993 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€224,233 | €77,785 | +€302,018 |
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 10 October 2026 via checked.be.