GUIMOJA: 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.
GUIMOJA
Largest movements
- Tangible fixed assets -€46,957
down €46,957 (-9.8%), from €479,076 to €432,119
- Cash +€18,796
up €18,796 (+200.6%), from €9,367 to €28,163
mainly Depreciation (+€50,920) and Net result for the year (+€44,436)
- Deferred charges and accrued income +€5,204
new in 2025: €5,204
- Profit (loss) carried forward +€44,436
up €44,436 (+11.2%), from -€396,177 to -€351,742
- Current portion of long-term debt -€26,666
down €26,666 (-48.5%), from €55,000 to €28,334
- Debts after one year -€25,544
down €25,544 (-31.0%), from €82,304 to €56,760
of which Financial debts: -€28,334
- Other debts -€14,738
down €14,738 (-31.9%), from €46,261 to €31,522
- Gross operating margin +€19,477
up €19,477 (+19.5%), from €100,060 to €119,537
- Depreciation -€8,674
down €8,674 (-14.6%), from €59,594 to €50,920
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 | €488,454 | €465,503 | -€22,951 | -4.7% |
| Fixed assets | 21/28 | €479,076 | €432,119 | -€46,957 | -9.8% |
| Tangible fixed assets | 22/27 | €479,076 | €432,119 | -€46,957 | -9.8% |
| Land and buildings | 22 | €479,076 | €432,119 | -€46,957 | -9.8% |
| Current assets | 29/58 | €9,378 | €33,385 | +€24,006 | +256.0% |
| Amounts receivable within one year | 40/41 | €11 | €18 | +€7 | +65.7% |
| Other amounts receivable | 41 | €11 | €18 | +€7 | +65.7% |
| Cash at bank and in hand | 54/58 | €9,367 | €28,163 | +€18,796 | +200.6% |
| Deferred charges and accrued income | 490/1 | - | €5,204 | +€5,204 | |
| Total equity and liabilities | 10/49 | €488,454 | €465,503 | -€22,951 | -4.7% |
| Equity | 10/15 | €300,356 | €344,792 | +€44,436 | +14.8% |
| Contributions | 10/11 | €694,102 | €694,102 | = | 0.0% |
| Capital | 10 | €694,102 | €694,102 | = | 0.0% |
| Issued capital | 100 | €694,102 | €694,102 | = | 0.0% |
| Reserves | 13 | €2,431 | €2,431 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,431 | €2,431 | = | 0.0% |
| Legal reserve | 130 | €2,431 | €2,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€396,177 | -€351,742 | +€44,436 | +11.2% |
| Amounts payable | 17/49 | €188,098 | €120,712 | -€67,386 | -35.8% |
| Amounts payable after more than one year | 17 | €82,304 | €56,760 | -€25,544 | -31.0% |
| Financial debts | 170/4 | €80,834 | €52,500 | -€28,334 | -35.1% |
| Other amounts payable | 178/9 | €1,470 | €4,260 | +€2,790 | +189.8% |
| Amounts payable within one year | 42/48 | €105,365 | €63,032 | -€42,333 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €55,000 | €28,334 | -€26,666 | -48.5% |
| Trade debts | 44 | €1,263 | €1,590 | +€327 | +25.8% |
| Suppliers | 440/4 | €1,263 | €1,590 | +€327 | +25.8% |
| Taxes, remuneration and social security | 45 | €2,841 | €1,586 | -€1,255 | -44.2% |
| Taxes | 450/3 | €2,841 | €1,586 | -€1,255 | -44.2% |
| Other amounts payable | 47/48 | €46,261 | €31,522 | -€14,738 | -31.9% |
| Accrued charges and deferred income | 492/3 | €430 | €920 | +€490 | +114.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,594 | €50,920 | -€8,674 | -14.6% |
| Other operating charges | 640/8 | €19,398 | €20,213 | +€815 | +4.2% |
| Gross operating margin | 9900 | €100,060 | €119,537 | +€19,477 | +19.5% |
| Operating profit (loss) | 9901 | €21,068 | €48,404 | +€27,336 | +129.8% |
| Financial income | 75/76B | €36 | €60 | +€24 | +65.8% |
| Recurring financial income | 75 | €36 | €60 | +€24 | +65.8% |
| Financial charges | 65/66B | €5,144 | €4,028 | -€1,116 | -21.7% |
| Recurring financial charges | 65 | €5,144 | €4,028 | -€1,116 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €15,960 | €44,436 | +€28,476 | +178.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €15,960 | €44,436 | +€28,476 | +178.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,960 | €44,436 | +€28,476 | +178.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.