Guimau: 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.
Guimau
Largest movements
- Financial fixed assets +€235,216
up €235,216 (+41.6%), from €564,997 to €800,213
- Cash -€39,210
down €39,210 (-29.2%), from €134,245 to €95,035
mainly Investment in fixed assets (net) (-€237,320) and Contributions, distributions and other (-€100,000)
- Other debts +€181,674
up €181,674 (+109048.2%), from €167 to €181,841
- Reserves +€67,272
up €67,272 (+14.3%), from €469,523 to €536,795
- Debts after one year -€44,602
down €44,602 (-30.0%), from €148,693 to €104,090
- Tax, wage and social debts -€22,376
down €22,376 (-36.2%), from €61,896 to €39,519
- Short-term financial debts +€14,297
new in 2025: €14,297
- Gross operating margin +€6,206
up €6,206 (+2.7%), from €233,000 to €239,206
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 | €730,587 | €929,178 | +€198,590 | +27.2% |
| Fixed assets | 21/28 | €567,309 | €803,478 | +€236,169 | +41.6% |
| Tangible fixed assets | 22/27 | €2,312 | €3,264 | +€953 | +41.2% |
| Furniture and vehicles | 24 | €302 | €2,034 | +€1,731 | +572.8% |
| Other tangible fixed assets | 26 | €2,009 | €1,231 | -€779 | -38.8% |
| Financial fixed assets | 28 | €564,997 | €800,213 | +€235,216 | +41.6% |
| Current assets | 29/58 | €163,279 | €125,700 | -€37,579 | -23.0% |
| Amounts receivable within one year | 40/41 | €26,768 | €28,213 | +€1,445 | +5.4% |
| Trade receivables | 40 | €26,759 | €28,208 | +€1,450 | +5.4% |
| Other amounts receivable | 41 | €9 | €5 | -€5 | -50.0% |
| Cash at bank and in hand | 54/58 | €134,245 | €95,035 | -€39,210 | -29.2% |
| Deferred charges and accrued income | 490/1 | €2,266 | €2,452 | +€186 | +8.2% |
| Total equity and liabilities | 10/49 | €730,587 | €929,178 | +€198,590 | +27.2% |
| Equity | 10/15 | €474,523 | €541,795 | +€67,272 | +14.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €469,523 | €536,795 | +€67,272 | +14.3% |
| Distributable reserves | 133 | €469,523 | €536,795 | +€67,272 | +14.3% |
| Amounts payable | 17/49 | €256,065 | €387,383 | +€131,318 | +51.3% |
| Amounts payable after more than one year | 17 | €148,693 | €104,090 | -€44,602 | -30.0% |
| Financial debts | 170/4 | €148,693 | €104,090 | -€44,602 | -30.0% |
| Amounts payable within one year | 42/48 | €107,372 | €283,293 | +€175,921 | +163.8% |
| Current portion of amounts payable after more than one year | 42 | €42,783 | €44,602 | +€1,819 | +4.3% |
| Financial debts | 43 | - | €14,297 | +€14,297 | |
| Credit institutions | 430/8 | - | €14,297 | +€14,297 | |
| Trade debts | 44 | €2,527 | €3,033 | +€507 | +20.0% |
| Suppliers | 440/4 | €2,527 | €3,033 | +€507 | +20.0% |
| Taxes, remuneration and social security | 45 | €61,896 | €39,519 | -€22,376 | -36.2% |
| Taxes | 450/3 | €61,896 | €39,519 | -€22,376 | -36.2% |
| Other amounts payable | 47/48 | €167 | €181,841 | +€181,674 | +109048.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,198 | €1,151 | -€47 | -3.9% |
| Other operating charges | 640/8 | €4,695 | €5,498 | +€803 | +17.1% |
| Gross operating margin | 9900 | €233,000 | €239,206 | +€6,206 | +2.7% |
| Operating profit (loss) | 9901 | €227,106 | €232,557 | +€5,450 | +2.4% |
| Financial income | 75/76B | €1,363 | €201 | -€1,162 | -85.3% |
| Recurring financial income | 75 | €1,363 | €201 | -€1,162 | -85.3% |
| Financial charges | 65/66B | €7,608 | €7,886 | +€279 | +3.7% |
| Recurring financial charges | 65 | €7,608 | €7,886 | +€279 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €220,862 | €224,871 | +€4,010 | +1.8% |
| Income taxes | 67/77 | €56,507 | €57,599 | +€1,092 | +1.9% |
| Profit (loss) for the period | 9904 | €164,354 | €167,272 | +€2,918 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €164,354 | €167,272 | +€2,918 | +1.8% |
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 9 October 2026 via checked.be.