GUILLOIT: 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.
GUILLOIT
Largest movements
- Tangible fixed assets -€9,889
down €9,889 (-2.4%), from €406,511 to €396,622
- Accrued charges and deferred income -€6,813
down €6,813 (-43.2%), from €15,780 to €8,967
- Other operating charges +€6,119
up €6,119 (+203.7%), from €3,005 to €9,124
- Gross operating margin +€263
up €263 (+1.8%), from €14,303 to €14,566
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 | €419,803 | €407,344 | -€12,459 | -3.0% |
| Fixed assets | 21/28 | €406,511 | €396,622 | -€9,889 | -2.4% |
| Tangible fixed assets | 22/27 | €406,511 | €396,622 | -€9,889 | -2.4% |
| Land and buildings | 22 | €406,511 | €396,622 | -€9,889 | -2.4% |
| Current assets | 29/58 | €13,292 | €10,722 | -€2,569 | -19.3% |
| Current investments | 50/53 | €587 | €592 | +€5 | +0.8% |
| Cash at bank and in hand | 54/58 | €12,704 | €10,130 | -€2,574 | -20.3% |
| Total equity and liabilities | 10/49 | €419,803 | €407,344 | -€12,459 | -3.0% |
| Equity | 10/15 | €234,234 | €228,800 | -€5,435 | -2.3% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Capital | 10 | €85,000 | €85,000 | = | 0.0% |
| Issued capital | 100 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €121,872 | €118,149 | -€3,722 | -3.1% |
| Non-distributable reserves | 130/1 | €8,500 | €8,500 | = | 0.0% |
| Legal reserve | 130 | €8,500 | €8,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €113,372 | €109,649 | -€3,722 | -3.3% |
| Profit (loss) carried forward | 14 | €27,363 | €25,650 | -€1,712 | -6.3% |
| Provisions and deferred taxes | 16 | €37,791 | €36,550 | -€1,241 | -3.3% |
| Deferred taxes | 168 | €37,791 | €36,550 | -€1,241 | -3.3% |
| Amounts payable | 17/49 | €147,778 | €141,995 | -€5,783 | -3.9% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Financial debts | 170/4 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,998 | €8,028 | +€1,029 | +14.7% |
| Other amounts payable | 47/48 | €6,998 | €8,028 | +€1,029 | +14.7% |
| Accrued charges and deferred income | 492/3 | €15,780 | €8,967 | -€6,813 | -43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,889 | €9,889 | = | 0.0% |
| Other operating charges | 640/8 | €3,005 | €9,124 | +€6,119 | +203.7% |
| Gross operating margin | 9900 | €14,303 | €14,566 | +€263 | +1.8% |
| Operating profit (loss) | 9901 | €1,409 | -€4,447 | -€5,856 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €2,231 | €2,233 | +€2 | +0.1% |
| Recurring financial charges | 65 | €2,231 | €2,233 | +€2 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€822 | -€6,674 | -€5,852 | -712.1% |
| Transfer from deferred taxes | 780 | €1,241 | €1,241 | = | 0.0% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €419 | -€5,435 | -€5,854 | |
| Transfer from tax-exempt reserves | 789 | €3,722 | €3,722 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,141 | -€1,712 | -€5,854 |
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 3 October 2026 via checked.be.