GUIMA: 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.
GUIMA
Largest movements
- Receivables within one year +€20,387
up €20,387 (+10.5%), from €194,713 to €215,100
of which Other amounts receivable: +€20,989
- Cash +€19,052
up €19,052 (+22.7%), from €83,755 to €102,807
mainly Net result for the year (+€34,148) and Depreciation (+€7,223)
- Tangible fixed assets -€5,798
down €5,798 (-48.1%), from €12,050 to €6,252
of which Furniture and vehicles: -€4,853
- Reserves +€34,000
up €34,000 (+13.0%), from €260,700 to €294,700
- Purchases and services +€8,540
up €8,540 (+17.2%), from €49,671 to €58,211
- Gross operating margin -€5,871
down €5,871 (-9.0%), from €65,222 to €59,350
- Turnover +€2,669
up €2,669 (+2.3%), from €114,892 to €117,561
- Taxes -€1,809
down €1,809 (-9.8%), from €18,458 to €16,650
- Other operating charges -€1,494
down €1,494 (-55.8%), from €2,676 to €1,182
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 | €298,869 | €329,459 | +€30,590 | +10.2% |
| Fixed assets | 21/28 | €12,112 | €6,314 | -€5,798 | -47.9% |
| Tangible fixed assets | 22/27 | €12,050 | €6,252 | -€5,798 | -48.1% |
| Furniture and vehicles | 24 | €7,259 | €2,405 | -€4,853 | -66.9% |
| Other tangible fixed assets | 26 | €4,791 | €3,847 | -€944 | -19.7% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €286,757 | €323,145 | +€36,388 | +12.7% |
| Stocks and contracts in progress | 3 | €301 | €0 | -€301 | -100.0% |
| Stocks | 30/36 | €301 | €0 | -€301 | -100.0% |
| Amounts receivable within one year | 40/41 | €194,713 | €215,100 | +€20,387 | +10.5% |
| Trade receivables | 40 | €602 | €0 | -€602 | -100.0% |
| Other amounts receivable | 41 | €194,111 | €215,100 | +€20,989 | +10.8% |
| Cash at bank and in hand | 54/58 | €83,755 | €102,807 | +€19,052 | +22.7% |
| Deferred charges and accrued income | 490/1 | €7,989 | €5,239 | -€2,750 | -34.4% |
| Total equity and liabilities | 10/49 | €298,869 | €329,459 | +€30,590 | +10.2% |
| Equity | 10/15 | €281,951 | €316,099 | +€34,148 | +12.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €260,700 | €294,700 | +€34,000 | +13.0% |
| Distributable reserves | 133 | €260,700 | €294,700 | +€34,000 | +13.0% |
| Profit (loss) carried forward | 14 | €791 | €939 | +€148 | +18.7% |
| Amounts payable | 17/49 | €16,918 | €13,360 | -€3,558 | -21.0% |
| Amounts payable within one year | 42/48 | €16,316 | €13,360 | -€2,956 | -18.1% |
| Trade debts | 44 | €381 | €374 | -€7 | -2.0% |
| Suppliers | 440/4 | €381 | €374 | -€7 | -2.0% |
| Taxes, remuneration and social security | 45 | €15,934 | €12,986 | -€2,948 | -18.5% |
| Taxes | 450/3 | €15,934 | €12,986 | -€2,948 | -18.5% |
| Accrued charges and deferred income | 492/3 | €602 | €0 | -€602 | -100.0% |
| Turnover | 70 | €114,892 | €117,561 | +€2,669 | +2.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,671 | €58,211 | +€8,540 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,238 | €7,223 | -€16 | -0.2% |
| Other operating charges | 640/8 | €2,676 | €1,182 | -€1,494 | -55.8% |
| Gross operating margin | 9900 | €65,222 | €59,350 | -€5,871 | -9.0% |
| Operating profit (loss) | 9901 | €55,307 | €50,945 | -€4,362 | -7.9% |
| Financial income | 75/76B | €20 | €2 | -€18 | -90.0% |
| Recurring financial income | 75 | €20 | €2 | -€18 | -90.0% |
| Financial charges | 65/66B | €153 | €150 | -€4 | -2.5% |
| Recurring financial charges | 65 | €153 | €150 | -€4 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €55,174 | €50,798 | -€4,376 | -7.9% |
| Income taxes | 67/77 | €18,458 | €16,650 | -€1,809 | -9.8% |
| Profit (loss) for the period | 9904 | €36,716 | €34,148 | -€2,567 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,716 | €34,148 | -€2,567 | -7.0% |
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 11 October 2026 via checked.be.