GuiMax Consult: 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.
GuiMax Consult
Largest movements
- Current investments -€130,000
down €130,000 (-100%), from €130,000 to €0
- Cash +€88,022
up €88,022 (+727%), from €12,110 to €100,132
mainly Current investments (+€130,000) and Net result for the year (+€94,531)
- Receivables within one year +€6,905
up €6,905 (+61.2%), from €11,274 to €18,179
of which Trade receivables: +€3,905
- Tangible fixed assets +€3,062
up €3,062 (+520%), from €589 to €3,651
of which Other tangible fixed assets: +€3,478
- Reserves -€33,469
down €33,469 (-26.0%), from €128,955 to €95,486
- Tax, wage and social debts +€3,461
up €3,461 (+23.7%), from €14,608 to €18,069
- Other debts -€2,621
down €2,621 (-46.0%), from €5,695 to €3,074
- Gross operating margin +€52,455
up €52,455 (+77.3%), from €67,828 to €120,283
- Taxes +€11,910
up €11,910 (+82.5%), from €14,432 to €26,341
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.
Derived cash bridge
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 | €154,269 | €122,270 | -€31,999 | -20.7% |
| Fixed assets | 21/28 | €589 | €3,651 | +€3,062 | +520% |
| Tangible fixed assets | 22/27 | €589 | €3,651 | +€3,062 | +520% |
| Furniture and vehicles | 24 | €589 | €173 | -€416 | -70.6% |
| Other tangible fixed assets | 26 | - | €3,478 | +€3,478 | |
| Current assets | 29/58 | €153,680 | €118,619 | -€35,061 | -22.8% |
| Amounts receivable within one year | 40/41 | €11,274 | €18,179 | +€6,905 | +61.2% |
| Trade receivables | 40 | €11,274 | €15,179 | +€3,905 | +34.6% |
| Other amounts receivable | 41 | - | €3,000 | +€3,000 | |
| Current investments | 50/53 | €130,000 | €0 | -€130,000 | -100% |
| Cash at bank and in hand | 54/58 | €12,110 | €100,132 | +€88,022 | +727% |
| Deferred charges and accrued income | 490/1 | €295 | €308 | +€13 | +4.2% |
| Total equity and liabilities | 10/49 | €154,269 | €122,270 | -€31,999 | -20.7% |
| Equity | 10/15 | €131,455 | €97,986 | -€33,469 | -25.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €128,955 | €95,486 | -€33,469 | -26.0% |
| Distributable reserves | 133 | €128,955 | €95,486 | -€33,469 | -26.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,815 | €24,284 | +€1,469 | +6.4% |
| Amounts payable within one year | 42/48 | €22,290 | €23,872 | +€1,583 | +7.1% |
| Trade debts | 44 | €1,986 | €2,729 | +€743 | +37.4% |
| Suppliers | 440/4 | €1,986 | €2,729 | +€743 | +37.4% |
| Taxes, remuneration and social security | 45 | €14,608 | €18,069 | +€3,461 | +23.7% |
| Taxes | 450/3 | €14,608 | €18,069 | +€3,461 | +23.7% |
| Other amounts payable | 47/48 | €5,695 | €3,074 | -€2,621 | -46.0% |
| Accrued charges and deferred income | 492/3 | €525 | €412 | -€113 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €417 | €605 | +€188 | +45.0% |
| Other operating charges | 640/8 | €457 | €867 | +€409 | +89.5% |
| Gross operating margin | 9900 | €67,828 | €120,283 | +€52,455 | +77.3% |
| Operating profit (loss) | 9901 | €66,953 | €118,812 | +€51,858 | +77.5% |
| Financial income | 75/76B | €2,161 | €2,880 | +€718 | +33.2% |
| Recurring financial income | 75 | €2,161 | €2,880 | +€718 | +33.2% |
| Financial charges | 65/66B | €1,102 | €819 | -€283 | -25.7% |
| Recurring financial charges | 65 | €1,102 | €819 | -€283 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €68,013 | €120,872 | +€52,860 | +77.7% |
| Income taxes | 67/77 | €14,432 | €26,341 | +€11,910 | +82.5% |
| Profit (loss) for the period | 9904 | €53,581 | €94,531 | +€40,950 | +76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,581 | €94,531 | +€40,950 | +76.4% |
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 18 October 2026 via checked.be.