GUILLEMINS 36: 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.
GUILLEMINS 36
Largest movements
- Cash +€16,370
up €16,370 (+119.6%), from €13,685 to €30,055
mainly Trade debts (+€16,168) and Tax, wage and social debts (+€6,193)
- Receivables within one year +€15,301
up €15,301 (+1223.3%), from €1,251 to €16,552
of which Other amounts receivable: +€14,177
- Tangible fixed assets -€5,362
down €5,362 (-54.3%), from €9,882 to €4,520
of which Furniture and vehicles: -€3,560
- Trade debts +€16,168
up €16,168 (+51.6%), from €31,322 to €47,490
- Tax, wage and social debts +€6,193
up €6,193 (+295.5%), from €2,096 to €8,289
of which Remuneration and social security: +€4,764
- Profit (loss) carried forward +€4,580
up €4,580 (+37.2%), from -€12,314 to -€7,734
- Gross operating margin +€26,999
up €26,999 (+84.9%), from €31,788 to €58,788
- Staff costs +€12,589
up €12,589 (+39.0%), from €32,243 to €44,832
- Other operating charges -€993
down €993 (-22.9%), from €4,346 to €3,352
- Depreciation -€844
down €844 (-13.6%), from €6,206 to €5,362
- Financial charges -€729
down €729 (-52.4%), from €1,390 to €662
of which Non-recurring financial charges: -€818
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,618 | €54,276 | +€26,658 | +96.5% |
| Fixed assets | 21/28 | €12,682 | €7,620 | -€5,062 | -39.9% |
| Tangible fixed assets | 22/27 | €9,882 | €4,520 | -€5,362 | -54.3% |
| Plant, machinery and equipment | 23 | €3,605 | €1,803 | -€1,802 | -50.0% |
| Furniture and vehicles | 24 | €6,277 | €2,717 | -€3,560 | -56.7% |
| Financial fixed assets | 28 | €2,800 | €3,100 | +€300 | +10.7% |
| Current assets | 29/58 | €14,936 | €46,656 | +€31,720 | +212.4% |
| Amounts receivable within one year | 40/41 | €1,251 | €16,552 | +€15,301 | +1223.3% |
| Trade receivables | 40 | €140 | €1,264 | +€1,124 | +804.6% |
| Other amounts receivable | 41 | €1,111 | €15,288 | +€14,177 | +1275.9% |
| Cash at bank and in hand | 54/58 | €13,685 | €30,055 | +€16,370 | +119.6% |
| Deferred charges and accrued income | 490/1 | - | €49 | +€49 | |
| Total equity and liabilities | 10/49 | €27,618 | €54,276 | +€26,658 | +96.5% |
| Equity | 10/15 | -€6,314 | -€1,734 | +€4,580 | +72.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,314 | -€7,734 | +€4,580 | +37.2% |
| Amounts payable | 17/49 | €33,932 | €56,009 | +€22,078 | +65.1% |
| Amounts payable within one year | 42/48 | €33,932 | €55,779 | +€21,848 | +64.4% |
| Trade debts | 44 | €31,322 | €47,490 | +€16,168 | +51.6% |
| Suppliers | 440/4 | €31,322 | €47,490 | +€16,168 | +51.6% |
| Taxes, remuneration and social security | 45 | €2,096 | €8,289 | +€6,193 | +295.5% |
| Taxes | 450/3 | - | €1,429 | +€1,429 | |
| Remuneration and social security | 454/9 | €2,096 | €6,860 | +€4,764 | +227.3% |
| Other amounts payable | 47/48 | €514 | - | -€514 | |
| Accrued charges and deferred income | 492/3 | - | €230 | +€230 | |
| Remuneration, social security and pensions | 62 | €32,243 | €44,832 | +€12,589 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,206 | €5,362 | -€844 | -13.6% |
| Other operating charges | 640/8 | €4,346 | €3,352 | -€993 | -22.9% |
| Gross operating margin | 9900 | €31,788 | €58,788 | +€26,999 | +84.9% |
| Operating profit (loss) | 9901 | -€11,006 | €5,242 | +€16,247 | |
| Financial income | 75/76B | €82 | €1 | -€82 | -99.2% |
| Recurring financial income | 75 | €82 | €1 | -€82 | -99.2% |
| Financial charges | 65/66B | €1,390 | €662 | -€729 | -52.4% |
| Recurring financial charges | 65 | €572 | €662 | +€90 | +15.6% |
| Non-recurring financial charges | 66B | €818 | - | -€818 | |
| Profit (loss) for the period before taxes | 9903 | -€12,314 | €4,580 | +€16,894 | |
| Profit (loss) for the period | 9904 | -€12,314 | €4,580 | +€16,894 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,314 | €4,580 | +€16,894 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.