GUMO DECOR: 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.
GUMO DECOR
Largest movements
- Tangible fixed assets +€77,564
up €77,564 (+229%), from €33,883 to €111,448
of which Land and buildings: +€48,432
- Cash -€24,620
down €24,620 (-58.6%), from €42,023 to €17,403
mainly Investment in fixed assets (net) (-€92,984) and Trade debts (-€24,299)
- Receivables within one year -€17,643
down €17,643 (-47.0%), from €37,552 to €19,909
of which Trade receivables: -€22,912
- Deferred charges and accrued income +€3,629
up €3,629 (+221%), from €1,645 to €5,274
- Debts after one year +€66,891
new in 2025: €66,891
of which Other amounts payable: +€41,600
- Trade debts -€24,299
down €24,299 (-66.0%), from €36,796 to €12,496
- Tax, wage and social debts -€6,775
down €6,775 (-100%), from €6,775 to €0
- Current portion of long-term debt +€6,521
new in 2025: €6,521
- Profit (loss) carried forward -€3,435
new in 2025: -€3,435
- Gross operating margin -€18,625
down €18,625 (-54.1%), from €34,416 to €15,791
- Depreciation +€9,576
up €9,576 (+164%), from €5,844 to €15,419
- Taxes -€6,774
down €6,774 (-100%), from €6,774 to €0
- Financial charges +€2,480
up €2,480 (+1,627%), from €153 to €2,633
- Other operating charges +€431
up €431 (+52.1%), from €827 to €1,258
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 | €115,104 | €154,034 | +€38,930 | +33.8% |
| Fixed assets | 21/28 | €33,883 | €111,448 | +€77,564 | +229% |
| Tangible fixed assets | 22/27 | €33,883 | €111,448 | +€77,564 | +229% |
| Land and buildings | 22 | €22,090 | €70,522 | +€48,432 | +219% |
| Plant, machinery and equipment | 23 | €10,594 | €9,376 | -€1,218 | -11.5% |
| Furniture and vehicles | 24 | €1,200 | €31,550 | +€30,350 | +2,529% |
| Current assets | 29/58 | €81,220 | €42,587 | -€38,634 | -47.6% |
| Amounts receivable within one year | 40/41 | €37,552 | €19,909 | -€17,643 | -47.0% |
| Trade receivables | 40 | €34,187 | €11,275 | -€22,912 | -67.0% |
| Other amounts receivable | 41 | €3,366 | €8,634 | +€5,269 | +157% |
| Cash at bank and in hand | 54/58 | €42,023 | €17,403 | -€24,620 | -58.6% |
| Deferred charges and accrued income | 490/1 | €1,645 | €5,274 | +€3,629 | +221% |
| Total equity and liabilities | 10/49 | €115,104 | €154,034 | +€38,930 | +33.8% |
| Equity | 10/15 | €71,247 | €67,812 | -€3,435 | -4.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €61,247 | €61,247 | = | 0.0% |
| Distributable reserves | 133 | €61,247 | €61,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,435 | -€3,435 | |
| Amounts payable | 17/49 | €43,857 | €86,222 | +€42,366 | +96.6% |
| Amounts payable after more than one year | 17 | - | €66,891 | +€66,891 | |
| Financial debts | 170/4 | - | €25,291 | +€25,291 | |
| Other amounts payable | 178/9 | - | €41,600 | +€41,600 | |
| Amounts payable within one year | 42/48 | €43,857 | €19,332 | -€24,525 | -55.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,521 | +€6,521 | |
| Trade debts | 44 | €36,796 | €12,496 | -€24,299 | -66.0% |
| Suppliers | 440/4 | €36,796 | €12,496 | -€24,299 | -66.0% |
| Taxes, remuneration and social security | 45 | €6,775 | €0 | -€6,775 | -100% |
| Taxes | 450/3 | €6,775 | €0 | -€6,775 | -100% |
| Other amounts payable | 47/48 | €286 | €314 | +€29 | +10.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,844 | €15,419 | +€9,576 | +164% |
| Other operating charges | 640/8 | €827 | €1,258 | +€431 | +52.1% |
| Gross operating margin | 9900 | €34,416 | €15,791 | -€18,625 | -54.1% |
| Operating profit (loss) | 9901 | €27,745 | -€886 | -€28,631 | |
| Financial income | 75/76B | €163 | €84 | -€79 | -48.5% |
| Recurring financial income | 75 | €163 | €84 | -€79 | -48.5% |
| Financial charges | 65/66B | €153 | €2,633 | +€2,480 | +1,627% |
| Recurring financial charges | 65 | €153 | €2,633 | +€2,480 | +1,627% |
| Profit (loss) for the period before taxes | 9903 | €27,755 | -€3,435 | -€31,190 | |
| Income taxes | 67/77 | €6,774 | €0 | -€6,774 | -100% |
| Profit (loss) for the period | 9904 | €20,981 | -€3,435 | -€24,416 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,981 | -€3,435 | -€24,416 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.