GUIRI: 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.
GUIRI
Largest movements
- Cash -€13,564
no longer reported in 2025 (was €13,564)
mainly Current investments (-€10,320) and Receivables within one year (-€3,480)
- Current investments +€10,320
new in 2025: €10,320
- Receivables within one year +€3,480
up €3,480 (+113.8%), from €3,058 to €6,538
of which Trade receivables: +€3,100
- Profit (loss) carried forward -€2,370
down €2,370 (-16.0%), from -€14,852 to -€17,221
- Trade debts +€2,349
up €2,349 (+21.4%), from €10,959 to €13,309
- Tax, wage and social debts +€256
up €256 (+36.8%), from €696 to €952
- Staff costs -€11,221
no longer reported in 2025 (was €11,221)
- Gross operating margin +€1,045
up €1,045 (+33.3%), from -€3,136 to -€2,091
- Other operating charges -€141
down €141 (-36.2%), from €389 to €248
- Financial charges -€75
down €75 (-71.5%), from €105 to €30
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 | €16,622 | €16,858 | +€236 | +1.4% |
| Current assets | 29/58 | €16,622 | €16,858 | +€236 | +1.4% |
| Amounts receivable within one year | 40/41 | €3,058 | €6,538 | +€3,480 | +113.8% |
| Trade receivables | 40 | €3,058 | €6,158 | +€3,100 | +101.4% |
| Other amounts receivable | 41 | - | €380 | +€380 | |
| Current investments | 50/53 | - | €10,320 | +€10,320 | |
| Cash at bank and in hand | 54/58 | €13,564 | - | -€13,564 | |
| Total equity and liabilities | 10/49 | €16,622 | €16,858 | +€236 | +1.4% |
| Equity | 10/15 | -€14,352 | -€16,721 | -€2,370 | -16.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,852 | -€17,221 | -€2,370 | -16.0% |
| Amounts payable | 17/49 | €30,974 | €33,579 | +€2,606 | +8.4% |
| Amounts payable within one year | 42/48 | €30,974 | €33,579 | +€2,606 | +8.4% |
| Trade debts | 44 | €10,959 | €13,309 | +€2,349 | +21.4% |
| Suppliers | 440/4 | €10,959 | €13,309 | +€2,349 | +21.4% |
| Taxes, remuneration and social security | 45 | €696 | €952 | +€256 | +36.8% |
| Taxes | 450/3 | €696 | €952 | +€256 | +36.8% |
| Other amounts payable | 47/48 | €19,318 | €19,318 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €11,221 | - | -€11,221 | |
| Other operating charges | 640/8 | €389 | €248 | -€141 | -36.2% |
| Gross operating margin | 9900 | -€3,136 | -€2,091 | +€1,045 | +33.3% |
| Operating profit (loss) | 9901 | -€14,747 | -€2,340 | +€12,407 | +84.1% |
| Financial charges | 65/66B | €105 | €30 | -€75 | -71.5% |
| Recurring financial charges | 65 | €105 | €30 | -€75 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,852 | -€2,370 | +€12,482 | +84.0% |
| Profit (loss) for the period | 9904 | -€14,852 | -€2,370 | +€12,482 | +84.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,852 | -€2,370 | +€12,482 | +84.0% |
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 2 October 2026 via checked.be.