GUJJAR: 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.
GUJJAR
Largest movements
- Receivables within one year +€18,649
up €18,649 (+2,225%), from €838 to €19,487
of which Other amounts receivable: +€13,649
- Tangible fixed assets -€8,751
down €8,751 (-33.6%), from €26,011 to €17,261
of which Furniture and vehicles: -€8,062
- Stocks and contracts -€4,359
down €4,359 (-12.4%), from €35,266 to €30,907
- Cash -€1,819
down €1,819 (-3.5%), from €52,640 to €50,821
mainly Receivables within one year (-€18,649) and Trade debts (-€7,585)
- Tax, wage and social debts +€9,188
up €9,188 (+3,798%), from €242 to €9,430
of which Remuneration and social security: +€8,847
- Trade debts -€7,585
down €7,585 (-64.4%), from €11,786 to €4,201
- Profit (loss) carried forward +€1,311
up €1,311 (+2.2%), from €58,861 to €60,173
- Gross operating margin +€10,998
up €10,998 (+21.3%), from €51,584 to €62,582
- Depreciation +€3,840
up €3,840 (+72.1%), from €5,327 to €9,167
- Staff costs +€2,122
up €2,122 (+4.6%), from €46,597 to €48,719
- Financial charges +€1,305
up €1,305 (+305%), from €427 to €1,732
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 | €116,273 | €119,188 | +€2,914 | +2.5% |
| Fixed assets | 21/28 | €27,529 | €17,973 | -€9,557 | -34.7% |
| Intangible fixed assets | 21 | €833 | €417 | -€417 | -50.0% |
| Tangible fixed assets | 22/27 | €26,011 | €17,261 | -€8,751 | -33.6% |
| Plant, machinery and equipment | 23 | €1,378 | €689 | -€689 | -50.0% |
| Furniture and vehicles | 24 | €24,633 | €16,572 | -€8,062 | -32.7% |
| Financial fixed assets | 28 | €685 | €295 | -€390 | -56.9% |
| Current assets | 29/58 | €88,744 | €101,215 | +€12,471 | +14.1% |
| Stocks and contracts in progress | 3 | €35,266 | €30,907 | -€4,359 | -12.4% |
| Stocks | 30/36 | €35,266 | €30,907 | -€4,359 | -12.4% |
| Amounts receivable within one year | 40/41 | €838 | €19,487 | +€18,649 | +2,225% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €838 | €14,487 | +€13,649 | +1,628% |
| Cash at bank and in hand | 54/58 | €52,640 | €50,821 | -€1,819 | -3.5% |
| Total equity and liabilities | 10/49 | €116,273 | €119,188 | +€2,914 | +2.5% |
| Equity | 10/15 | €104,232 | €105,543 | +€1,311 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,770 | €26,770 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,910 | €24,910 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,861 | €60,173 | +€1,311 | +2.2% |
| Amounts payable | 17/49 | €12,042 | €13,645 | +€1,603 | +13.3% |
| Amounts payable after more than one year | 17 | €14 | €14 | = | 0.0% |
| Financial debts | 170/4 | €14 | €14 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,028 | €13,631 | +€1,603 | +13.3% |
| Trade debts | 44 | €11,786 | €4,201 | -€7,585 | -64.4% |
| Suppliers | 440/4 | €11,786 | €4,201 | -€7,585 | -64.4% |
| Taxes, remuneration and social security | 45 | €242 | €9,430 | +€9,188 | +3,798% |
| Taxes | 450/3 | €179 | €521 | +€342 | +191% |
| Remuneration and social security | 454/9 | €63 | €8,910 | +€8,847 | +14,081% |
| Remuneration, social security and pensions | 62 | €46,597 | €48,719 | +€2,122 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,327 | €9,167 | +€3,840 | +72.1% |
| Other operating charges | 640/8 | €1,443 | €1,771 | +€327 | +22.7% |
| Gross operating margin | 9900 | €51,584 | €62,582 | +€10,998 | +21.3% |
| Operating profit (loss) | 9901 | -€1,784 | €2,925 | +€4,709 | |
| Financial income | 75/76B | - | €446 | +€446 | |
| Recurring financial income | 75 | - | €446 | +€446 | |
| Financial charges | 65/66B | €427 | €1,732 | +€1,305 | +305% |
| Recurring financial charges | 65 | €427 | €1,732 | +€1,305 | +305% |
| Profit (loss) for the period before taxes | 9903 | -€2,211 | €1,639 | +€3,850 | |
| Income taxes | 67/77 | €596 | €328 | -€268 | -45.0% |
| Profit (loss) for the period | 9904 | -€2,807 | €1,311 | +€4,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,807 | €1,311 | +€4,118 |
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 22 October 2026 via checked.be.