GUJO: 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.
GUJO
Largest movements
- Cash +€15,607
up €15,607 (+136.4%), from €11,443 to €27,050
mainly Net result for the year (+€11,830) and Receivables within one year (+€6,272)
- Receivables within one year -€6,272
down €6,272 (-51.6%), from €12,166 to €5,894
of which Trade receivables: -€12,161
- Deferred charges and accrued income -€2,353
down €2,353 (-24.0%), from €9,805 to €7,452
- Reserves +€11,750
up €11,750 (+64.9%), from €18,100 to €29,850
of which Distributable reserves: +€11,750
- Tax, wage and social debts -€4,425
down €4,425 (-32.0%), from €13,813 to €9,388
- Trade debts -€534
down €534 (-55.5%), from €963 to €429
- Turnover +€41,355
up €41,355 (+41.6%), from €99,435 to €140,790
- Purchases and services +€36,491
up €36,491 (+45.9%), from €79,519 to €116,010
- Gross operating margin +€4,864
up €4,864 (+24.4%), from €19,916 to €24,780
- Taxes +€2,766
up €2,766 (+50.3%), from €5,495 to €8,261
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 | €34,107 | €40,760 | +€6,653 | +19.5% |
| Fixed assets | 21/28 | €693 | €364 | -€329 | -47.5% |
| Tangible fixed assets | 22/27 | €693 | €364 | -€329 | -47.5% |
| Plant, machinery and equipment | 23 | - | €364 | +€364 | |
| Furniture and vehicles | 24 | €693 | - | -€693 | |
| Current assets | 29/58 | €33,414 | €40,396 | +€6,982 | +20.9% |
| Amounts receivable within one year | 40/41 | €12,166 | €5,894 | -€6,272 | -51.6% |
| Trade receivables | 40 | €12,161 | - | -€12,161 | |
| Other amounts receivable | 41 | €5 | €5,894 | +€5,889 | +117780.0% |
| Cash at bank and in hand | 54/58 | €11,443 | €27,050 | +€15,607 | +136.4% |
| Deferred charges and accrued income | 490/1 | €9,805 | €7,452 | -€2,353 | -24.0% |
| Total equity and liabilities | 10/49 | €34,107 | €40,760 | +€6,653 | +19.5% |
| Equity | 10/15 | €19,113 | €30,943 | +€11,830 | +61.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,100 | €29,850 | +€11,750 | +64.9% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €29,750 | +€11,750 | +65.3% |
| Profit (loss) carried forward | 14 | €13 | €93 | +€80 | +615.4% |
| Amounts payable | 17/49 | €14,994 | €9,817 | -€5,177 | -34.5% |
| Amounts payable within one year | 42/48 | €14,994 | €9,817 | -€5,177 | -34.5% |
| Trade debts | 44 | €963 | €429 | -€534 | -55.5% |
| Suppliers | 440/4 | €963 | €429 | -€534 | -55.5% |
| Taxes, remuneration and social security | 45 | €13,813 | €9,388 | -€4,425 | -32.0% |
| Taxes | 450/3 | €13,813 | €9,388 | -€4,425 | -32.0% |
| Other amounts payable | 47/48 | €218 | - | -€218 | |
| Turnover | 70 | €99,435 | €140,790 | +€41,355 | +41.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €79,519 | €116,010 | +€36,491 | +45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €329 | +€54 | +19.6% |
| Other operating charges | 640/8 | €432 | €553 | +€121 | +28.0% |
| Gross operating margin | 9900 | €19,916 | €24,780 | +€4,864 | +24.4% |
| Operating profit (loss) | 9901 | €19,209 | €23,898 | +€4,689 | +24.4% |
| Financial income | 75/76B | - | €153 | +€153 | |
| Recurring financial income | 75 | - | €153 | +€153 | |
| Financial charges | 65/66B | €3,701 | €3,960 | +€259 | +7.0% |
| Recurring financial charges | 65 | €3,701 | €3,960 | +€259 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €15,508 | €20,091 | +€4,583 | +29.6% |
| Income taxes | 67/77 | €5,495 | €8,261 | +€2,766 | +50.3% |
| Profit (loss) for the period | 9904 | €10,013 | €11,830 | +€1,817 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,013 | €11,830 | +€1,817 | +18.1% |
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 3 October 2026 via checked.be.