GUJRAT: 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.
GUJRAT
Largest movements
- Stocks and contracts +€2,548
up €2,548 (+5.9%), from €43,251 to €45,799
- Cash +€1,735
up €1,735 (+347.3%), from €500 to €2,235
mainly Net result for the year (+€7,698) and Receivables within one year (+€188)
- Deferred charges and accrued income +€900
new in 2025: €900
- Profit (loss) carried forward +€7,698
up €7,698 (+362.3%), from €2,125 to €9,823
- Tax, wage and social debts -€2,609
down €2,609 (-16.5%), from €15,770 to €13,161
of which Remuneration and social security: -€3,162
- Purchases and services -€140,644
down €140,644 (-25.5%), from €551,522 to €410,878
- Turnover -€124,347
down €124,347 (-21.7%), from €572,518 to €448,172
- Gross operating margin +€15,253
up €15,253 (+52.8%), from €28,894 to €44,147
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 | €47,747 | €52,743 | +€4,997 | +10.5% |
| Fixed assets | 21/28 | €2,100 | €2,100 | = | 0.0% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €45,647 | €50,643 | +€4,997 | +10.9% |
| Stocks and contracts in progress | 3 | €43,251 | €45,799 | +€2,548 | +5.9% |
| Stocks | 30/36 | €43,251 | €45,799 | +€2,548 | +5.9% |
| Amounts receivable within one year | 40/41 | €1,896 | €1,709 | -€188 | -9.9% |
| Other amounts receivable | 41 | €1,896 | €1,709 | -€188 | -9.9% |
| Cash at bank and in hand | 54/58 | €500 | €2,235 | +€1,735 | +347.3% |
| Deferred charges and accrued income | 490/1 | - | €900 | +€900 | |
| Total equity and liabilities | 10/49 | €47,747 | €52,743 | +€4,997 | +10.5% |
| Equity | 10/15 | €8,325 | €16,023 | +€7,698 | +92.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,125 | €9,823 | +€7,698 | +362.3% |
| Amounts payable | 17/49 | €39,421 | €36,720 | -€2,702 | -6.9% |
| Amounts payable after more than one year | 17 | €18,700 | €18,700 | = | 0.0% |
| Other amounts payable | 178/9 | €18,700 | €18,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,721 | €18,020 | -€2,702 | -13.0% |
| Financial debts | 43 | €3,097 | €3,097 | = | 0.0% |
| Credit institutions | 430/8 | €3,097 | €3,097 | = | 0.0% |
| Trade debts | 44 | €1,854 | €1,762 | -€93 | -5.0% |
| Suppliers | 440/4 | €1,854 | €1,762 | -€93 | -5.0% |
| Taxes, remuneration and social security | 45 | €15,770 | €13,161 | -€2,609 | -16.5% |
| Taxes | 450/3 | €6,014 | €6,567 | +€553 | +9.2% |
| Remuneration and social security | 454/9 | €9,756 | €6,594 | -€3,162 | -32.4% |
| Turnover | 70 | €572,518 | €448,172 | -€124,347 | -21.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €551,522 | €410,878 | -€140,644 | -25.5% |
| Remuneration, social security and pensions | 62 | €24,987 | €28,566 | +€3,578 | +14.3% |
| Other operating charges | 640/8 | €2,395 | €4,844 | +€2,449 | +102.3% |
| Gross operating margin | 9900 | €28,894 | €44,147 | +€15,253 | +52.8% |
| Operating profit (loss) | 9901 | €1,512 | €10,738 | +€9,226 | +610.1% |
| Financial income | 75/76B | €337 | €98 | -€240 | -71.1% |
| Recurring financial income | 75 | €337 | €98 | -€240 | -71.1% |
| Financial charges | 65/66B | €844 | €572 | -€273 | -32.3% |
| Recurring financial charges | 65 | €844 | €572 | -€273 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €1,005 | €10,264 | +€9,259 | +921.1% |
| Income taxes | 67/77 | €251 | €2,566 | +€2,315 | +921.1% |
| Profit (loss) for the period | 9904 | €754 | €7,698 | +€6,944 | +921.1% |
| Profit (loss) for the period to be appropriated | 9905 | €754 | €7,698 | +€6,944 | +921.1% |
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 1 October 2026 via checked.be.