GUMA METAAL: what changed
GUMA METAAL
Largest movements
- Stocks and contracts +€43,157
up €43,157 (+507%), from €8,519 to €51,675
of which Stocks: +€43,157
- Cash -€29,556
down €29,556 (-95.0%), from €31,124 to €1,568
mainly Stocks and contracts (-€43,157) and Net result for the year (-€8,082)
- Tangible fixed assets -€8,272
down €8,272 (-59.7%), from €13,845 to €5,573
- Receivables within one year -€1,588
down €1,588 (-3.8%), from €41,511 to €39,923
of which Other amounts receivable: -€5,556
- Deferred charges and accrued income +€1,020
up €1,020, from €0 to €1,020
- Profit (loss) carried forward -€8,082
down €8,082 (-6.3%), from -€127,350 to -€135,432
- Tax, wage and social debts +€7,641
up €7,641 (+195%), from €3,924 to €11,565
of which Remuneration and social security: +€4,155
- Trade debts +€6,532
up €6,532 (+30.3%), from €21,526 to €28,058
- Other debts +€3,351
up €3,351 (+4.8%), from €69,123 to €72,473
- Debts after one year -€3,004
down €3,004 (-100%), from €3,004 to €0
- Gross operating margin +€10,552
up €10,552 (+36.7%), from €28,790 to €39,342
- Staff costs +€8,743
up €8,743 (+36.1%), from €24,228 to €32,971
- Depreciation -€6,066
down €6,066 (-42.3%), from €14,337 to €8,272
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,078 | €99,838 | +€4,760 | +5.0% |
| Fixed assets | 21/28 | €13,925 | €5,653 | -€8,272 | -59.4% |
| Tangible fixed assets | 22/27 | €13,845 | €5,573 | -€8,272 | -59.7% |
| Plant, machinery and equipment | 23 | €9,079 | €5,573 | -€3,506 | -38.6% |
| Furniture and vehicles | 24 | €2,535 | €0 | -€2,535 | -100% |
| Other tangible fixed assets | 26 | €2,231 | €0 | -€2,231 | -100% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €81,154 | €94,185 | +€13,032 | +16.1% |
| Stocks and contracts in progress | 3 | €8,519 | €51,675 | +€43,157 | +507% |
| Stocks | 30/36 | €8,519 | €51,675 | +€43,157 | +507% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €41,511 | €39,923 | -€1,588 | -3.8% |
| Trade receivables | 40 | €31,142 | €35,110 | +€3,968 | +12.7% |
| Other amounts receivable | 41 | €10,370 | €4,813 | -€5,556 | -53.6% |
| Cash at bank and in hand | 54/58 | €31,124 | €1,568 | -€29,556 | -95.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,020 | +€1,020 | |
| Total equity and liabilities | 10/49 | €95,078 | €99,838 | +€4,760 | +5.0% |
| Equity | 10/15 | -€57,181 | -€65,263 | -€8,082 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,569 | €51,569 | = | 0.0% |
| Distributable reserves | 133 | €51,569 | €51,569 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,350 | -€135,432 | -€8,082 | -6.3% |
| Amounts payable | 17/49 | €152,259 | €165,101 | +€12,842 | +8.4% |
| Amounts payable after more than one year | 17 | €3,004 | €0 | -€3,004 | -100% |
| Financial debts | 170/4 | €3,004 | €0 | -€3,004 | -100% |
| Amounts payable within one year | 42/48 | €149,255 | €165,101 | +€15,846 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €4,682 | €3,004 | -€1,678 | -35.8% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €21,526 | €28,058 | +€6,532 | +30.3% |
| Suppliers | 440/4 | €21,526 | €28,058 | +€6,532 | +30.3% |
| Taxes, remuneration and social security | 45 | €3,924 | €11,565 | +€7,641 | +195% |
| Taxes | 450/3 | - | €3,487 | +€3,487 | |
| Remuneration and social security | 454/9 | €3,924 | €8,078 | +€4,155 | +106% |
| Other amounts payable | 47/48 | €69,123 | €72,473 | +€3,351 | +4.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €24,228 | €32,971 | +€8,743 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,337 | €8,272 | -€6,066 | -42.3% |
| Other operating charges | 640/8 | €1,127 | €1,211 | +€85 | +7.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €28,790 | €39,342 | +€10,552 | +36.7% |
| Operating profit (loss) | 9901 | -€10,903 | -€3,113 | +€7,790 | +71.5% |
| Financial income | 75/76B | €402 | €15 | -€387 | -96.3% |
| Recurring financial income | 75 | €402 | €15 | -€387 | -96.3% |
| Financial charges | 65/66B | €4,897 | €4,984 | +€87 | +1.8% |
| Recurring financial charges | 65 | €4,897 | €4,984 | +€87 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,398 | -€8,082 | +€7,316 | +47.5% |
| Profit (loss) for the period | 9904 | -€15,398 | -€8,082 | +€7,316 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,398 | -€8,082 | +€7,316 | +47.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.