GUISO.net: 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.
GUISO.net
Largest movements
- Cash +€26,431
up €26,431 (+122%), from €21,657 to €48,088
mainly Net result for the year (+€34,213) and Other debts (+€14,000)
- Tangible fixed assets +€3,784
up €3,784 (+130%), from €2,904 to €6,688
- Receivables within one year -€3,055
down €3,055 (-13.9%), from €21,962 to €18,907
of which Trade receivables: -€10,273
- Reserves +€15,213
up €15,213 (+69.9%), from €21,777 to €36,990
- Other debts +€14,000
up €14,000 (+280%), from €5,000 to €19,000
- Tax, wage and social debts -€1,448
down €1,448 (-17.3%), from €8,384 to €6,935
- Gross operating margin +€29,389
up €29,389 (+191%), from €15,426 to €44,815
- Taxes +€5,649
up €5,649 (+189%), from €2,991 to €8,640
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 | €47,433 | €75,134 | +€27,701 | +58.4% |
| Fixed assets | 21/28 | €2,904 | €6,688 | +€3,784 | +130% |
| Tangible fixed assets | 22/27 | €2,904 | €6,688 | +€3,784 | +130% |
| Furniture and vehicles | 24 | €2,904 | €6,688 | +€3,784 | +130% |
| Current assets | 29/58 | €44,528 | €68,446 | +€23,918 | +53.7% |
| Amounts receivable within one year | 40/41 | €21,962 | €18,907 | -€3,055 | -13.9% |
| Trade receivables | 40 | €21,962 | €11,689 | -€10,273 | -46.8% |
| Other amounts receivable | 41 | - | €7,218 | +€7,218 | |
| Cash at bank and in hand | 54/58 | €21,657 | €48,088 | +€26,431 | +122% |
| Deferred charges and accrued income | 490/1 | €910 | €1,451 | +€541 | +59.5% |
| Total equity and liabilities | 10/49 | €47,433 | €75,134 | +€27,701 | +58.4% |
| Equity | 10/15 | €31,777 | €46,990 | +€15,213 | +47.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €21,777 | €36,990 | +€15,213 | +69.9% |
| Distributable reserves | 133 | €21,777 | €36,990 | +€15,213 | +69.9% |
| Amounts payable | 17/49 | €15,656 | €28,144 | +€12,488 | +79.8% |
| Amounts payable within one year | 42/48 | €14,784 | €27,246 | +€12,462 | +84.3% |
| Trade debts | 44 | €1,401 | €1,311 | -€90 | -6.4% |
| Suppliers | 440/4 | €1,401 | €1,311 | -€90 | -6.4% |
| Taxes, remuneration and social security | 45 | €8,384 | €6,935 | -€1,448 | -17.3% |
| Taxes | 450/3 | €8,384 | €6,935 | -€1,448 | -17.3% |
| Other amounts payable | 47/48 | €5,000 | €19,000 | +€14,000 | +280% |
| Accrued charges and deferred income | 492/3 | €872 | €898 | +€26 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €843 | €1,058 | +€215 | +25.5% |
| Other operating charges | 640/8 | €538 | €467 | -€71 | -13.2% |
| Gross operating margin | 9900 | €15,426 | €44,815 | +€29,389 | +191% |
| Operating profit (loss) | 9901 | €14,045 | €43,290 | +€29,245 | +208% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €517 | €440 | -€77 | -14.8% |
| Recurring financial charges | 65 | €517 | €440 | -€77 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €13,528 | €42,853 | +€29,325 | +217% |
| Income taxes | 67/77 | €2,991 | €8,640 | +€5,649 | +189% |
| Profit (loss) for the period | 9904 | €10,537 | €34,213 | +€23,676 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €10,537 | €34,213 | +€23,676 | +225% |
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 16 October 2026 via checked.be.