GuilleminsBK: 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.
GuilleminsBK
Largest movements
- Tangible fixed assets -€34,827
down €34,827 (-3.9%), from €888,352 to €853,525
of which Land and buildings: -€33,333
- Receivables within one year +€16,008
up €16,008 (+85.3%), from €18,773 to €34,781
of which Trade receivables: +€20,520
- Reserves +€113,284
up €113,284 (+27.5%), from €411,688 to €524,972
- Debts after one year -€111,111
down €111,111 (-22.2%), from €500,000 to €388,889
- Trade debts -€52,829
down €52,829 (-30.3%), from €174,076 to €121,247
- Tax, wage and social debts +€22,849
up €22,849 (+28.3%), from €80,878 to €103,727
of which Remuneration and social security: +€17,809
- Gross operating margin +€54,168
up €54,168 (+6.4%), from €845,524 to €899,692
- Staff costs +€42,893
up €42,893 (+6.7%), from €644,260 to €687,153
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 | €1,363,680 | €1,336,474 | -€27,207 | -2.0% |
| Fixed assets | 21/28 | €894,814 | €853,525 | -€41,289 | -4.6% |
| Intangible fixed assets | 21 | €6,462 | - | -€6,462 | |
| Tangible fixed assets | 22/27 | €888,352 | €853,525 | -€34,827 | -3.9% |
| Land and buildings | 22 | €865,393 | €832,060 | -€33,333 | -3.9% |
| Plant, machinery and equipment | 23 | €22,863 | €21,465 | -€1,398 | -6.1% |
| Furniture and vehicles | 24 | €96 | - | -€96 | |
| Current assets | 29/58 | €468,866 | €482,949 | +€14,082 | +3.0% |
| Stocks and contracts in progress | 3 | €14,069 | €14,925 | +€856 | +6.1% |
| Stocks | 30/36 | €14,069 | €14,925 | +€856 | +6.1% |
| Amounts receivable within one year | 40/41 | €18,773 | €34,781 | +€16,008 | +85.3% |
| Trade receivables | 40 | €5,326 | €25,845 | +€20,520 | +385.3% |
| Other amounts receivable | 41 | €13,447 | €8,936 | -€4,511 | -33.5% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €322,729 | €325,385 | +€2,656 | +0.8% |
| Deferred charges and accrued income | 490/1 | €13,295 | €7,857 | -€5,438 | -40.9% |
| Total equity and liabilities | 10/49 | €1,363,680 | €1,336,474 | -€27,207 | -2.0% |
| Equity | 10/15 | €486,688 | €599,972 | +€113,284 | +23.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €411,688 | €524,972 | +€113,284 | +27.5% |
| Distributable reserves | 133 | €411,688 | €524,972 | +€113,284 | +27.5% |
| Amounts payable | 17/49 | €876,992 | €736,501 | -€140,491 | -16.0% |
| Amounts payable after more than one year | 17 | €500,000 | €388,889 | -€111,111 | -22.2% |
| Financial debts | 170/4 | €500,000 | €388,889 | -€111,111 | -22.2% |
| Amounts payable within one year | 42/48 | €376,992 | €347,612 | -€29,380 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €120,370 | €120,370 | = | 0.0% |
| Trade debts | 44 | €174,076 | €121,247 | -€52,829 | -30.3% |
| Suppliers | 440/4 | €174,076 | €121,247 | -€52,829 | -30.3% |
| Taxes, remuneration and social security | 45 | €80,878 | €103,727 | +€22,849 | +28.3% |
| Taxes | 450/3 | €11,784 | €16,824 | +€5,041 | +42.8% |
| Remuneration and social security | 454/9 | €69,094 | €86,903 | +€17,809 | +25.8% |
| Other amounts payable | 47/48 | €1,667 | €2,267 | +€600 | +36.0% |
| Remuneration, social security and pensions | 62 | €644,260 | €687,153 | +€42,893 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,474 | €45,024 | +€3,550 | +8.6% |
| Other operating charges | 640/8 | €4,939 | €4,390 | -€549 | -11.1% |
| Gross operating margin | 9900 | €845,524 | €899,692 | +€54,168 | +6.4% |
| Operating profit (loss) | 9901 | €154,852 | €163,125 | +€8,273 | +5.3% |
| Financial income | 75/76B | €767 | €5,068 | +€4,301 | +560.7% |
| Recurring financial income | 75 | €767 | €5,068 | +€4,301 | +560.7% |
| Financial charges | 65/66B | €9,021 | €9,467 | +€446 | +4.9% |
| Recurring financial charges | 65 | €9,021 | €9,467 | +€446 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €146,598 | €158,726 | +€12,128 | +8.3% |
| Income taxes | 67/77 | €38,889 | €45,441 | +€6,553 | +16.8% |
| Profit (loss) for the period | 9904 | €107,709 | €113,284 | +€5,575 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €107,709 | €113,284 | +€5,575 | +5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.