Gumako Electronics: 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.
Gumako Electronics
Largest movements
- Receivables within one year -€59,063
down €59,063 (-36.4%), from €162,162 to €103,099
of which Trade receivables: -€60,298
- Cash +€41,100
up €41,100 (+20.2%), from €203,027 to €244,127
mainly Net result for the year (+€84,162) and Receivables within one year (+€59,063)
- Tangible fixed assets -€24,892
down €24,892 (-22.3%), from €111,611 to €86,719
of which Plant, machinery and equipment: -€15,930
- Stocks and contracts +€21,606
up €21,606 (+10.4%), from €206,784 to €228,390
- Other debts -€96,790
down €96,790 (-16.7%), from €579,189 to €482,399
- Reserves +€84,100
up €84,100 (+133%), from €63,300 to €147,400
- Tax, wage and social debts -€11,135
down €11,135 (-54.0%), from €20,607 to €9,472
- Taxes +€10,717
up €10,717 (+33.3%), from €32,230 to €42,947
- Depreciation +€9,093
up €9,093 (+53.1%), from €17,112 to €26,205
- Gross operating margin -€3,334
down €3,334 (-2.1%), from €160,216 to €156,882
- Financial charges -€1,723
down €1,723 (-50.3%), from €3,427 to €1,704
- Other operating charges +€1,614
up €1,614 (+106%), from €1,526 to €3,140
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 | €687,367 | €670,410 | -€16,957 | -2.5% |
| Fixed assets | 21/28 | €111,611 | €86,719 | -€24,892 | -22.3% |
| Tangible fixed assets | 22/27 | €111,611 | €86,719 | -€24,892 | -22.3% |
| Plant, machinery and equipment | 23 | €66,925 | €50,996 | -€15,930 | -23.8% |
| Furniture and vehicles | 24 | €44,686 | €35,723 | -€8,962 | -20.1% |
| Current assets | 29/58 | €575,756 | €583,691 | +€7,935 | +1.4% |
| Stocks and contracts in progress | 3 | €206,784 | €228,390 | +€21,606 | +10.4% |
| Stocks | 30/36 | €206,784 | €228,390 | +€21,606 | +10.4% |
| Amounts receivable within one year | 40/41 | €162,162 | €103,099 | -€59,063 | -36.4% |
| Trade receivables | 40 | €141,953 | €81,655 | -€60,298 | -42.5% |
| Other amounts receivable | 41 | €20,208 | €21,444 | +€1,236 | +6.1% |
| Cash at bank and in hand | 54/58 | €203,027 | €244,127 | +€41,100 | +20.2% |
| Deferred charges and accrued income | 490/1 | €3,783 | €8,075 | +€4,292 | +113% |
| Total equity and liabilities | 10/49 | €687,367 | €670,410 | -€16,957 | -2.5% |
| Equity | 10/15 | €71,366 | €155,528 | +€84,162 | +118% |
| Contributions | 10/11 | €8,020 | €8,020 | = | 0.0% |
| Reserves | 13 | €63,300 | €147,400 | +€84,100 | +133% |
| Distributable reserves | 133 | €63,300 | €147,400 | +€84,100 | +133% |
| Profit (loss) carried forward | 14 | €46 | €108 | +€62 | +135% |
| Amounts payable | 17/49 | €616,001 | €514,882 | -€101,119 | -16.4% |
| Amounts payable within one year | 42/48 | €616,001 | €514,882 | -€101,119 | -16.4% |
| Trade debts | 44 | €16,206 | €22,902 | +€6,696 | +41.3% |
| Suppliers | 440/4 | €16,206 | €22,902 | +€6,696 | +41.3% |
| Advances received on contracts in progress | 46 | - | €110 | +€110 | |
| Taxes, remuneration and social security | 45 | €20,607 | €9,472 | -€11,135 | -54.0% |
| Taxes | 450/3 | €20,607 | €9,472 | -€11,135 | -54.0% |
| Other amounts payable | 47/48 | €579,189 | €482,399 | -€96,790 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,112 | €26,205 | +€9,093 | +53.1% |
| Other operating charges | 640/8 | €1,526 | €3,140 | +€1,614 | +106% |
| Gross operating margin | 9900 | €160,216 | €156,882 | -€3,334 | -2.1% |
| Operating profit (loss) | 9901 | €141,578 | €127,537 | -€14,041 | -9.9% |
| Financial income | 75/76B | €557 | €1,277 | +€719 | +129% |
| Recurring financial income | 75 | €557 | €1,277 | +€719 | +129% |
| Financial charges | 65/66B | €3,427 | €1,704 | -€1,723 | -50.3% |
| Recurring financial charges | 65 | €3,427 | €1,704 | -€1,723 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €138,708 | €127,109 | -€11,599 | -8.4% |
| Income taxes | 67/77 | €32,230 | €42,947 | +€10,717 | +33.3% |
| Profit (loss) for the period | 9904 | €106,478 | €84,162 | -€22,316 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €106,478 | €84,162 | -€22,316 | -21.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.