GUMA: 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.
GUMA
Largest movements
- Current investments +€12,460
up €12,460 (+13.3%), from €93,546 to €106,006
- Cash -€2,507
down €2,507 (-5.7%), from €43,825 to €41,318
mainly Current investments (-€12,460) and Tax, wage and social debts (-€3,469)
- Profit (loss) carried forward +€13,695
up €13,695 (+86.7%), from €15,802 to €29,497
- Tax, wage and social debts -€3,469
down €3,469 (-87.3%), from €3,973 to €504
of which Remuneration and social security: -€1,776
- Gross operating margin -€11,055
down €11,055 (-95.7%), from €11,549 to €494
- Financial income -€2,056
down €2,056 (-12.3%), from €16,695 to €14,639
- Taxes +€409
new in 2024: €409
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,386 | €148,362 | +€9,976 | +7.2% |
| Current assets | 29/58 | €138,386 | €148,362 | +€9,976 | +7.2% |
| Amounts receivable within one year | 40/41 | €40 | €40 | = | 0.0% |
| Trade receivables | 40 | €40 | €40 | = | 0.0% |
| Current investments | 50/53 | €93,546 | €106,006 | +€12,460 | +13.3% |
| Cash at bank and in hand | 54/58 | €43,825 | €41,318 | -€2,507 | -5.7% |
| Deferred charges and accrued income | 490/1 | €975 | €998 | +€23 | +2.4% |
| Total equity and liabilities | 10/49 | €138,386 | €148,362 | +€9,976 | +7.2% |
| Equity | 10/15 | €133,336 | €147,031 | +€13,695 | +10.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €55,534 | €55,534 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €49,334 | €49,334 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,802 | €29,497 | +€13,695 | +86.7% |
| Amounts payable | 17/49 | €5,050 | €1,331 | -€3,719 | -73.7% |
| Amounts payable within one year | 42/48 | €5,050 | €1,331 | -€3,719 | -73.7% |
| Trade debts | 44 | €251 | - | -€251 | |
| Suppliers | 440/4 | €251 | - | -€251 | |
| Taxes, remuneration and social security | 45 | €3,973 | €504 | -€3,469 | -87.3% |
| Taxes | 450/3 | €2,197 | €504 | -€1,693 | -77.1% |
| Remuneration and social security | 454/9 | €1,776 | - | -€1,776 | |
| Other amounts payable | 47/48 | €827 | €827 | = | 0.0% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | €11,549 | €494 | -€11,055 | -95.7% |
| Operating profit (loss) | 9901 | €11,056 | -€11 | -€11,067 | |
| Financial income | 75/76B | €16,695 | €14,639 | -€2,056 | -12.3% |
| Recurring financial income | 75 | €16,695 | €14,639 | -€2,056 | -12.3% |
| Financial charges | 65/66B | €519 | €524 | +€5 | +0.9% |
| Recurring financial charges | 65 | €519 | €524 | +€5 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €27,232 | €14,104 | -€13,128 | -48.2% |
| Income taxes | 67/77 | - | €409 | +€409 | |
| Profit (loss) for the period | 9904 | €27,232 | €13,695 | -€13,537 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,232 | €13,695 | -€13,537 | -49.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.